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FCT v Sherritt Gordon Mines Ltd   flag  35

[1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772
High Court of Australia
Australia - Commonwealth
20th September, 1977

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cromarty Resources Pty Ltd v Thalanga Copper Mines Pty Ltd [2021] NSWCA 284 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Nov 2021 AustLII flag 5
Commissioner of Taxation v Seven Network Ltd [2016] FCAFC 70; (2016) 241 FCR 1; (2016) 103 ATR 253; (2016) 118 IPR 211 Federal Court of Australia Australia - Commonwealth 23 May 2016 AustLII flag 3
Seven Network Ltd v Commissioner of Taxation [2014] FCA 1411; (2014) 324 ALR 13 Federal Court of Australia Australia - Commonwealth 22 Dec 2014 AustLII flag 7
Thiess Pty Ltd v Warren Brothers Earthmoving Pty Ltd [2012] QCA 276; [2013] 2 Qd R 75 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 Oct 2012 AustLII flag 26
Virgin Holdings SA v Commissioner of Taxation [2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 6
TR 2008/7 - Income tax: royalty withholding tax and the assignment of copyright [2008] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/7 - Income tax: royalty withholding tax and the assignment of copyright [2008] ATOTR TR2008/7 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
R v Novakovic [2007] VSCA 145; (2007) 17 VR 21; (2007) 172 A Crim R 414; (2007) 48 MVR 202 Supreme Court of Victoria - Court of Appeal Australia - Victoria 6 Jul 2007 AustLII flag 29
Mid-City Skin Cancer & Laser Centre Pty Ltd v Zahedi-Anarak [2006] NSWSC 844; (2006) 67 NSWLR 569 Supreme Court of New South Wales Australia - New South Wales 13 Sep 2006 AustLII flag 36
McLean Tecnic Pty Ltd v Digi-Tech (Australia) Ltd [2005] NSWSC 386 Supreme Court of New South Wales Australia - New South Wales 2 May 2005 AustLII flag 3
Digi-Tech (Australia) Ltd v Brand [2004] NSWCA 58; (2004) 62 IPR 184; [2004] ATPR 46-248; [2004] Aust Contract Reports 90-196; [2004] ATPR (Digest) 46-248 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Mar 2004 AustLII flag 107
TR 2004/17 - Income tax: indemnification of royalty withholding tax [2004] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/17 - Income tax: indemnification of royalty withholding tax [2004] ATOTR TR2004/17 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR TR98/21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR 21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation [1997] FCA 706 Federal Court of Australia Australia - Commonwealth 28 Jul 1997 AustLII flag
Pepsico Australia Pty Ltd v Commissioner of Taxation [1997] FCA 635 Federal Court of Australia Australia - Commonwealth 16 Jul 1997 AustLII flag
Commissioner of Taxation v Franklin Mint Pty Ltd [1993] FCA 383; (1993) 44 FCR 109; (1993) 116 ALR 240; (1993) 26 ATR 248 Federal Court of Australia Australia - Commonwealth 16 Aug 1993 AustLII flag 4
Re Franklin Mint Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 28; 112 ALR 231; 25 ATR 128 Federal Court of Australia Australia - Commonwealth 11 Feb 1993 AustLII flag
It 2660 - Income Tax: Definition of Royalties [1991] ATOITR IT2660 Australian Taxation Office Australia - Commonwealth 28 Nov 1991 AustLII flag
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 377 Federal Court of Australia Australia - Commonwealth 16 Aug 1991 AustLII flag
Re Romano Trevisan and Valerie Anne Trevisan the Trustees of the Forli Pty Ltd Superannuation Fund v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 172 Federal Court of Australia Australia - Commonwealth 29 Apr 1991 AustLII flag
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
NT86/4160 and Commissioner of Taxation [1987] AATA 26; (1987) 18 ATR 3194 Administrative Appeals Tribunal Australia 3 Feb 1987 AustLII flag 2
BHP Petroleum Pty Ltd v Oil Basins Ltd [1985] VicRp 71; [1985] VR 725 Australia - Victoria 3 Apr 1985 AustLII flag 33
FCT v Cliffs International Inc [1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265 Federal Court of Australia Australia - Commonwealth 14 Dec 1977 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Who Owns Information? Law Enforcement Information Sharing As A Case Study In Conceptual Confusion" [2020] UNSWLRS 76 Bennett Moses, Lyria Australia circa 2020 AustLII flag
"Who Owns Information? Law Enforcement Information Sharing as a Case Study in Conceptual Confusion" (2020) 43 University of New South Wales Law Journal 615 Bennett Moses, Lyria Australia circa 2020 AustLII flag 1
"Table of Cases" [2004] AUMPLawAYbk 1 Editors Australia circa 2004 AustLII flag
"Stamp Duty - Intellectual Property Issues" (1996) 19 University of New South Wales Law Journal 72 Green, Peter Australia circa 1996 AustLII flag
"Ejecting the Blank Tape Levy: Australian Tape Manufacturers Association Ltd v Commonwealth of Australia" (1994) 16 Sydney Law Review 537 Challis, Darren Australia circa 1994 AustLII flag 2
"Financial Non-Working Interests" [1990] AUMPLawAYbk 24 Player-Bishop, H Australia circa 1990 AustLII flag
"Table of Cases" [1990] AUMPLawAYbk 1 Editors Australia circa 1990 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax (International Agreements) Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sherritt Gordon Mines Ltd v FCT [1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344 Australia - Victoria 29 Jun 1976 AustLII flag 102
FCT v ICI Australia Ltd [1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 91
Lake Macquarie Shire Council v Aberdare County Council [1970] HCA 32; (1970) 123 CLR 327; [1971] ALR 362; (1970) 44 ALJR 373; (1970) 20 LGRA 184 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 61
Barrett v FCT [1968] HCA 59; 118 CLR 666; 42 ALJR 235; 15 ATD 149 High Court of Australia Australia - Commonwealth 9 Oct 1968 AustLII flag 8
Inland Revenue Commissioners v Rolls-Royce Ltd [1962] 1 WLR 425 United Kingdom circa 1962 LexisNexis / Westlaw flag 11
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
McCauley v FCT [1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427 High Court of Australia Australia - Commonwealth 28 Jul 1944 AustLII flag 34
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Shingler v P Williams and Sons (1933) 17 Tax Cas 574 United Kingdom circa 1933 flag 4
Attorney-General of Ontario v Mercer (1883) 8 AC 767 United Kingdom circa 1883 LexisNexis / Westlaw flag 29

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