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HP Mercantile Pty Ltd v Commissioner of Taxation   flag  142

[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106
Federal Court of Australia
Australia - Commonwealth
8th July, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
NSW Self Insurance Corporation v CN1 Pty Ltd [2025] NSWCATAP 27 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 12 Feb 2025 AustLII flag
Pidorenko v Minister for Immigration, Citizenship and Multicultural Affairs [2024] FedCFamC2G 525 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 11 Jun 2024 AustLII flag
TCC Recruitment Pty Ltd t/as Black Betty Hospitality Group v Alsimas Pty Ltd t/as The Arthouse Hotel [2024] NSWCATAP 41 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 18 Mar 2024 AustLII flag
Commissioner of Taxation v Hannover Life Re of Australasia Ltd [2024] FCAFC 23 Federal Court of Australia Australia - Commonwealth 4 Mar 2024 AustLII flag
AgriWealth Capital Ltd v Australian Financial Complaints Authority Ltd [2023] FCAFC 118; (2023) 299 FCR 319 Federal Court of Australia Australia - Commonwealth 28 Jul 2023 AustLII flag 5
Hannover Life Re of Australasia Ltd v Commissioner of Taxation [2023] FCA 680 Federal Court of Australia Australia - Commonwealth 22 Jun 2023 AustLII flag 1
BSA Ltd v Chief Commissioner of State Revenue [2023] NSWCATAP 159 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 15 Jun 2023 AustLII flag
Vaughan Constructions Pty Ltd v Melbourne Water Corporation (Building and Property) [2023] VCAT 233 Victorian Civil and Administrative Tribunal Australia - Victoria 28 Mar 2023 AustLII flag 8
AgriWealth Capital Ltd v Australian Financial Complaints Authority Ltd [2022] FCA 1336 Federal Court of Australia Australia - Commonwealth 10 Nov 2022 AustLII flag 1
Notesco Pty Ltd v Australian Financial Complaints Authority Ltd [2022] NSWSC 285; (2022) 365 FLR 163; 160 ACSR 44 Supreme Court of New South Wales Australia - New South Wales 17 Mar 2022 AustLII flag 9
Christopher v Independent Commission Against Corruption [2021] NSWCATAD 256 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Sep 2021 AustLII flag 3
Dias v Commonwealth Bank Group [2021] FCCA 601 Federal Circuit Court of Australia Australia 5 May 2021 AustLII flag 1
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455; 112 ATR 522 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
Eichmann v Commissioner of Taxation [2020] FCAFC 155; (2020) 280 FCR 10 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 8
N & M Martin Holdings Pty Ltd v Commissioner of Taxation [2020] FCA 1186 Federal Court of Australia Australia - Commonwealth 18 Aug 2020 AustLII flag 9
Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 3
Sophokleous v Dennis Scott and Co Pty Ltd [2020] FCCA 891 Federal Circuit Court of Australia Australia 22 Apr 2020 AustLII flag
GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts [2020] ATOGSTR GSTR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts [2020] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Very Important Business Pty Ltd and Commissioner of Taxation [2019] AATA 1120 Administrative Appeals Tribunal Australia 4 Jun 2019 AustLII flag 4
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business [2019] ATOGSTR GSTR2019/2 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business [2019] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Leighton Arnott v Corey James Pike [2018] NTLC 32 Local Court of the Northern Territory Australia - Northern Territory 26 Nov 2018 AustLII flag
Sunlea Enterprises Pty Ltd As Trustee for Drummond Cove Unit Trust and Commissioner of Taxation (Taxation) [2018] AATA 2792 Administrative Appeals Tribunal Australia 2 Aug 2018 AustLII flag
Shinwari v Anjoul by her tutor Therese Anjoul [2017] NSWCA 74; 94 NSWLR 314 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Apr 2017 AustLII flag 1
Trustee for the Whitby Trust and Commissioner of Taxation (Taxation) [2017] AATA 343 Administrative Appeals Tribunal Australia 20 Mar 2017 AustLII flag
Uber BV v Commissioner of Taxation [2017] FCA 110; (2017) 247 FCR 462 Federal Court of Australia Australia - Commonwealth 17 Feb 2017 AustLII flag 9
RSPG and Commissioner of Taxation (Taxation) [2016] AATA 687 Administrative Appeals Tribunal Australia 7 Sep 2016 AustLII flag
Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335 Federal Court of Australia Australia - Commonwealth 8 Apr 2016 AustLII flag 5
Jeavons v Entram Pty Ltd [2015] FCCA 3457 Federal Circuit Court of Australia Australia 24 Dec 2015 AustLII flag 2
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525 Federal Court of Australia Australia - Commonwealth 24 Aug 2015 AustLII flag 9
Millington v Waste Wise Environmental Pty Ltd [2015] VSC 167; (2015) 295 FLR 301 Supreme Court of Victoria Australia - Victoria 29 Apr 2015 AustLII flag 8
Australia Pacific LNG Pty Ltd v Building & Construction Industry (Portable Long Service Leave) Authority [2015] ICQ 13 Industrial Court of Queensland Australia - Queensland 28 Apr 2015 AustLII flag
Anor and Commissioner of Taxation [2015] AATA 247 Administrative Appeals Tribunal Australia 24 Apr 2015 AustLII flag
Hii v Commissioner of Taxation [2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501 Federal Court of Australia Australia - Commonwealth 23 Apr 2015 AustLII flag 14
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322 Federal Court of Australia Australia - Commonwealth 19 Feb 2015 AustLII flag 8
Crawford v Steadmark Pty Ltd [2014] FCCA 2916 Federal Circuit Court of Australia Australia 4 Dec 2014 AustLII flag 1
Ryan and Commissioner of Taxation [2014] AATA 818 Administrative Appeals Tribunal Australia 31 Oct 2014 AustLII flag
Evans v Trilab Pty Ltd [2014] FCCA 2464; (2014) 66 AILR 102-287 Federal Circuit Court of Australia Australia 30 Oct 2014 AustLII flag 14
Scanlon v FCT [2014] AATA 725; [2014] ATC 10-378 Administrative Appeals Tribunal Australia 3 Oct 2014 AustLII flag
Qantas Airways Ltd v David Lawless [2014] FWCFB 3582 Fair Work Commission Australia 12 Jun 2014 AustLII flag 3
GSTR 2014/D1 - Goods and services tax: motor vehicle incentive payments [2014] ATODGSTR GSTR2014/D1 Australian Taxation Office Australia - Commonwealth 23 Apr 2014 AustLII flag
Kelly v Mina [2014] NSWCA 9 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2014 AustLII flag 43
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR TR2014/7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
GSTR 2014/1 - Goods and services tax: motor vehicle incentive payments [2014] ATOGSTR GSTR2014/1 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
GSTR 2014/1 - Goods and services tax: motor vehicle incentive payments [2014] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Lumley General Insurance Ltd v Port Phillip City Council [2013] VSCA 367 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Dec 2013 AustLII flag 5
Hall v Don Faulkner Motors Pty Ltd [2013] QSC 331 Supreme Court of Queensland Australia - Queensland 6 Dec 2013 AustLII flag 2
P v Child Support Registrar [2013] FCA 1312; (2013) 138 ALD 563; (2013) 62 AAR 17 Federal Court of Australia Australia - Commonwealth 5 Dec 2013 AustLII flag 77
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 1
Horsell International Pty Ltd v Divetwo Pty Ltd [2013] NSWCA 368; [2013] ANZ Insurance Cases 61-991 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Nov 2013 AustLII flag 39
MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCAFC 112; (2013) 215 FCR 65; (2013) 92 ATR 184 Federal Court of Australia Australia - Commonwealth 18 Oct 2013 AustLII flag 2
Confidential and Commissioner of Taxation [2013] AATA 624 Administrative Appeals Tribunal Australia 30 Aug 2013 AustLII flag 1
Lewis v Condon [2013] NSWCA 204; (2013) 304 ALR 410; (2013) 85 NSWLR 99 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Jul 2013 AustLII flag 94
Bayconnection Property Developments Pty Ltd v Commissioner of Taxation [2013] FCA 440 Federal Court of Australia Australia - Commonwealth 14 May 2013 AustLII flag
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
Taylor v Owners - Strata Plan [2013] NSWCA 55; (2013) 83 NSWLR 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Mar 2013 AustLII flag 17
Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd (No 2) [2013] FCA 208 Federal Court of Australia Australia - Commonwealth 11 Mar 2013 AustLII flag 2
CR 2013/13 - Goods and services tax: GST treatment of developer contributions and other dedications of land made to NSW councils [2013] ATOCR CR2013/13 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/13 - Goods and services tax: GST treatment of developer contributions and other dedications of land made to NSW councils [2013] ATOCR 13 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Australian Broadcasting Corporation and Herald and Weekly Times Pty Ltd [2012] AATA 914 Administrative Appeals Tribunal Australia 21 Dec 2012 AustLII flag 9
Bathurst Regional Council v Local Government Financial Services Pty Ltd (No 5) [2012] FCA 1200 Federal Court of Australia Australia - Commonwealth 5 Nov 2012 AustLII flag 95
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
SZQGA v Minister for Immigration and Citizenship [2012] FCA 593; (2012) 204 FCR 557; (2012) 128 ALD 303 Federal Court of Australia Australia - Commonwealth 7 Jun 2012 AustLII flag 37
MG Corrosion Consultants Pty Ltd v Gilmour [2012] FCA 383; (2012) 202 FCR 354; (2012) 88 ACSR 170 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 32
Birch v Wesco Electrics (1966) Pty Ltd [2012] FMCA 5; (2012) 257 FLR 237; (2012) 218 IR 67 Federal Magistrates Court of Australia Australia 9 Jan 2012 AustLII flag 33
GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease? [2012] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/5 - Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? [2012] ATOGSTD 5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease? [2012] ATOGSTD GSTD2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/3 - Goods and services tax: does an adjustment for a change in extent of creditable purpose necessarily arise for services acquired in relation to a proposed merger and acquisition transaction that does not eventuate, or that does not proceed in the manner contemplated at the time the services were acquired? [2012] ATOGSTD GSTD2012/3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/3 - Goods and services tax: does an adjustment for a change in extent of creditable purpose necessarily arise for services acquired in relation to a proposed merger and acquisition transaction that does not eventuate, or that does not proceed in the manner contemplated at the time the services were acquired? [2012] ATOGSTD 3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/5 - Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? [2012] ATOGSTD GSTD2012/5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8 Federal Court of Australia Australia - Commonwealth 11 Nov 2011 AustLII flag 17
Davies v Barancewicz [2011] ACTSC 166; (2011) 5 ACTLR 305 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 11 Oct 2011 AustLII flag 3
Re Lobo and Department of Immigration and Citizenship [2011] AATA 705; (2011) 124 ALD 238; (2011) 56 AAR 1 Administrative Appeals Tribunal Australia 11 Oct 2011 AustLII flag 32
Transtar Linehaul Pty Ltd v Deputy Commissioner of Taxation [2011] FCA 856; (2011) 196 FCR 271; (2011) 84 ATR 518 Federal Court of Australia Australia - Commonwealth 5 Aug 2011 AustLII flag 11
International All Sports v Commissioner of Taxation [2011] FCA 824; (2011) 195 FCR 383; (2011) 81 ATR 607; [2011] ATC 20-268 Federal Court of Australia Australia - Commonwealth 26 Jul 2011 AustLII flag 4
American Express Wholesale Currency Services Pty Ltd v Commissioner of Taxation; American Express International Inc v Commissioner of Taxation [2011] HCATrans 114 High Court of Australia Australia - Commonwealth 4 May 2011 AustLII flag
American Express Wholesale Currency Services Pty Ltd v Commissioner of Taxation; American Express International Inc v Commissioner of Taxation [2011] HCATrans 26 High Court of Australia Australia - Commonwealth 11 Feb 2011 AustLII flag
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 150
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria) [2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196 Federal Court of Australia Australia - Commonwealth 9 Jul 2010 AustLII flag 15
Travelex Ltd v Commissioner of Taxation [2010] HCATrans 125 High Court of Australia Australia - Commonwealth 21 May 2010 AustLII flag
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
Luxottica Retail Australia Pty Ltd v FCT [2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119 Administrative Appeals Tribunal Australia 15 Jan 2010 AustLII flag 6
Meridien Marinas Horizon Shores Pty Ltd v FCT [2009] FCA 1594; 74 ATR 787; [2009] ATC 20-158 Federal Court of Australia Australia - Commonwealth 24 Dec 2009 AustLII flag 8
Electrical Goods Importer v Commissioner of Taxation [2009] AATA 854; (2009) 74 ATR 982; [2009] ATC 1-018 Administrative Appeals Tribunal Australia 6 Nov 2009 AustLII flag 5
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 7
Travelex Ltd v FCT [2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463 Federal Court of Australia Australia - Commonwealth 29 Sep 2009 AustLII flag 9
Re Hutson and Commissioner of Taxation [2009] AATA 574; [2009] ATC 10-099; 74 ATR 965 Administrative Appeals Tribunal Australia 31 Jul 2009 AustLII flag 9
Telstra Corporation Ltd v Australian Competition and Consumer Commission (ACCC) [2009] FCA 757; (2009) 179 FCR 437; (2009) 110 ALD 64; [2009] ATPR 42-292 Federal Court of Australia Australia - Commonwealth 17 Jul 2009 AustLII flag 4
GSTR 2009/D1 - Goods and services tax: application of subsection 11-15(5) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions relating to the provision of accounts by Australian authorised deposit taking institutions [2009] ATODGSTR GSTR2009/D1 Australian Taxation Office Australia - Commonwealth 15 Jul 2009 AustLII flag
JMB Beverages Pty Ltd v FCT [2009] FCA 668; (2009) 73 ATR 191; [2009] ATC 20-112 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 4
Vidler v FCT [2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832 Administrative Appeals Tribunal Australia 1 Jun 2009 AustLII flag 8
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
FTD 2009/1 - Fuel tax: what is the meaning of 'use' for the purposes of section 41-5 of the Fuel Tax Act 2006? [2009] ATOFTD 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
FTD 2009/1 - Fuel tax: what is the meaning of 'use' for the purposes of section 41-5 of the Fuel Tax Act 2006? [2009] ATOFTD FTD2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Travelex Ltd v FCT [2008] FCA 1961; (2008) 71 ATR 216; [2008] ATC 20-087 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 11
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation [2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074 Federal Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 12
Re Hornsby Shire Council v Commissioner of Taxation [2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061 Administrative Appeals Tribunal Australia 26 Nov 2008 AustLII flag 5
B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Aug 2008 AustLII flag 248
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
Re Applicant and FCT [2008] AATA 415; (2008) 72 ATR 252; [2008] ATC 1-002 Administrative Appeals Tribunal Australia 21 May 2008 AustLII flag 15
Commissioner of Taxation of the Commonwealth of Australia v Reliance Carpet Co [2008] HCATrans 150 High Court of Australia Australia - Commonwealth 15 Apr 2008 AustLII flag
Hastie Group Ltd v FCT [2008] FCA 444; [2008] ATC 20-019; 70 ATR 353 Federal Court of Australia Australia - Commonwealth 7 Apr 2008 AustLII flag 2
Brady King Pty Ltd v FCT [2008] FCA 81; [2008] ATC 20-008; 69 ATR 271 Federal Court of Australia Australia - Commonwealth 18 Feb 2008 AustLII flag 1
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2008] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2008] ATOGSTR GSTR2008/1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
IRG Technical Services Pty Ltd v DCT [2007] FCA 1867; (2007) 165 FCR 57; 69 ATR 433 Federal Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 26
Re Nature Conservation Council of New South Wales Inc and Minister for Environment and Water Resources [2007] AATA 1876; 98 ALD 334 Administrative Appeals Tribunal Australia 18 Oct 2007 AustLII flag 1
Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544 Federal Court of Australia Australia - Commonwealth 25 Sep 2007 AustLII flag 43
Re Skiba and FCT [2007] AATA 1705; 67 ATR 682 Administrative Appeals Tribunal Australia 27 Aug 2007 AustLII flag 9
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 29
Re TSC 2000 Pty Ltd and Commissioner of Taxation [2007] AATA 1629; (2007) 66 ATR 945 Administrative Appeals Tribunal Australia 3 Aug 2007 AustLII flag 4
Re Food Supplier and Commissioner of Taxation [2007] AATA 1550; (2007) 66 ATR 938 Administrative Appeals Tribunal Australia 16 Jul 2007 AustLII flag 6
Reliance Carpet Co Pty Ltd v FCT [2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 12
Thongsuk v MIAC [2007] FMCA 655 Federal Magistrates Court of Australia Australia 10 May 2007 AustLII flag 53
GSTR 2007/D1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2007] ATODGSTR GSTR2007/D1 Australian Taxation Office Australia - Commonwealth 24 Apr 2007 AustLII flag
FTR 2007/D1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATODFTR FTR2007/D1 Australian Taxation Office Australia - Commonwealth 11 Apr 2007 AustLII flag
GSTD 2007/3 - Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005? [2007] ATOGSTD 3 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR FTR2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
GSTR 2007/1 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises [2007] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
GSTR 2007/1 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises [2007] ATOGSTR GSTR2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
GSTD 2007/3 - Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005? [2007] ATOGSTD GSTD2007/3 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Debonne Holdings Pty Ltd and Commissioner of Taxation [2006] AATA 886; (2006) 64 ATR 1154 Administrative Appeals Tribunal Australia 19 Oct 2006 AustLII flag
Sterling Guardian Pty Ltd v Commissioner of Taxation [2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119 Federal Court of Australia Australia - Commonwealth 21 Feb 2006 AustLII flag 36
GSTR 2006/3 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2006] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/4 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [2006] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/3 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2006] ATOGSTR GSTR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/4 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [2006] ATOGSTR GSTR2006/4 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR GSTR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Saga Holidays Ltd v Commissioner of Taxation [2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384 Federal Court of Australia Australia - Commonwealth 22 Dec 2005 AustLII flag 29
GSTR 2005/D7 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [2005] ATODGSTR GSTR2005/D7 Australian Taxation Office Australia - Commonwealth 19 Oct 2005 AustLII flag
GSTR 2005/D6 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2005] ATODGSTR GSTR2005/D6 Australian Taxation Office Australia - Commonwealth 19 Oct 2005 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s11, s15, s44
Acts Interpretation Act 1901 (Cth) s11, s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.1
Taxation Administration Act 1953 (Cth) s11, s15
Federal Court Rules (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ACP Publishing Pty Ltd v Commissioner of Taxation [2005] FCAFC 57; (2005) 142 FCR 533; 219 ALR 307; 59 ATR 98 Federal Court of Australia Australia - Commonwealth 13 Apr 2005 AustLII flag 14
Recoveries Trust and Commissioner of Taxation [2004] AATA 1075; 57 ATR 1038 Administrative Appeals Tribunal Australia 15 Oct 2004 AustLII flag 2
Australian Competition and Consumer Commission v Maritime Union of Australia [2001] FCA 1549; (2001) 114 FCR 472; (2001) 187 ALR 487; 50 AILR 4-521; [2002] ATPR 41-849 Federal Court of Australia Australia - Commonwealth 5 Nov 2001 AustLII flag 99
Vetter v Lake Macquarie City Council [2001] HCA 12; (2001) 202 CLR 439; (2001) 178 ALR 1; (2001) 75 ALJR 578; 32 MVR 289 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 447
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5401
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1958
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 894
North Sydney Council v Ligon 302 Pty Ltd [1996] HCA 20; (1996) 185 CLR 470; (1996) 137 ALR 644; (1996) 70 ALJR 648; (1996) 91 LGERA 352; (1996) 11 Leg Rep 9; (1997) 8 BPR 15,845 High Court of Australia Australia - Commonwealth 6 Aug 1996 AustLII flag 144
Joye v Beach Petroleum NL [1996] FCA 1552; (1996) 67 FCR 275; (1996) 137 ALR 506; 20 ACSR 525 Federal Court of Australia Australia - Commonwealth 14 Jun 1996 AustLII flag 96
Dansk Denkavit ApS v Skatteministeriet [1994] 2 CMLR 377 Europe circa 1994 flag 4
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1270
O'Grady v Northern Queensland Co Ltd [1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743 High Court of Australia Australia - Commonwealth 12 Apr 1990 AustLII flag 309
TNT Skypak International (Aust) Pty Ltd v FCT (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 233
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1109
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109 High Court of Australia Australia - Commonwealth 13 Jun 1961 AustLII flag 155
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 386
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Life Insurance Co of Australia Ltd v Phillips [1925] HCA 18; (1925) 36 CLR 60; 31 ALR 206 High Court of Australia Australia - Commonwealth 11 Jun 1925 AustLII flag 284
Chatenay v Brazilian Submarine Telegraph Co [1890] UKLawRpKQB 141; [1891] 1 QB 79 United Kingdom 28 Oct 1890 CommonLII flag 52

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