LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Granby Pty Ltd v FCT   flag  82

[1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400
Federal Court of Australia
Australia - Commonwealth
28th April, 1995

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CR 2025/2 - DBG Global Enterprises Pty Ltd - customer equity scheme [2025] ATOCR 2 Australian Taxation Office Australia - Commonwealth circa 2025 AustLII flag
Kilgour v Commissioner of Taxation [2024] FCA 687 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag 3
Moloney and Commissioner of Taxation (Taxation) [2024] AATA 1483 Administrative Appeals Tribunal Australia 7 Jun 2024 AustLII flag
Francis v Commissioner of State Revenue [2023] QCAT 464 Queensland Civil and Administrative Tribunal Australia - Queensland 24 Nov 2023 AustLII flag
BPFN and Commissioner of Taxation (Taxation) [2023] AATA 2330 Administrative Appeals Tribunal Australia 28 Jul 2023 AustLII flag
Wilson Transformer Co Pty Ltd v Anti-Dumping Review Panel [2022] FCAFC 4 Federal Court of Australia Australia - Commonwealth 21 Jan 2022 AustLII flag 4
Ceramiche Caesar S pA v Caesarstone Ltd [2020] FCAFC 124; 381 ALR 631 Federal Court of Australia Australia - Commonwealth 28 Jul 2020 AustLII flag 7
Valra Pty Ltd v Mag Men Holdings Pty Ltd [2019] FCA 1897 Federal Court of Australia Australia - Commonwealth 20 Nov 2019 AustLII flag 2
GYBW and Commissioner of Taxation (Taxation) [2019] AATA 4262 Administrative Appeals Tribunal Australia 21 Oct 2019 AustLII flag
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes [2014] ATOWETR WETR2014/1 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes [2014] ATOWETR 1 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate) [2014] ATOTR TR2014/5 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate) [2014] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
PR 2014/16 - Income tax and fringe benefits tax: tax consequences for Employees and Employers under a LeasePlan novated vehicle lease [2014] ATOPR PR2014/16 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/16 - Income tax and fringe benefits tax: tax consequences for Employees and Employers under a LeasePlan novated vehicle lease [2014] ATOPR 16 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
WETR 2013/D1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes [2013] ATODWETR WETR2013/D1 Australian Taxation Office Australia - Commonwealth 11 Dec 2013 AustLII flag
SJ Buller Pty Ltd and Commissioner of Taxation [2013] AATA 617 Administrative Appeals Tribunal Australia 30 Aug 2013 AustLII flag 1
Hadrian Fraval Nominees Pty Ltd and Commissioner of Taxation [2013] AATA 127 Administrative Appeals Tribunal Australia 12 Mar 2013 AustLII flag 2
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Quality Publications Australia Pty Ltd v FCT [2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 3
Healey v Commissioner of Taxation [2012] FCA 269; (2012) 208 FCR 300; (2012) 87 ATR 848 Federal Court of Australia Australia - Commonwealth 23 Mar 2012 AustLII flag 4
CR 2011/10 - Income tax: proposed return of capital: Canberra Property Syndicate [2011] ATOCR 10 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/11 - Income tax: proposed return of capital: Melbourne Property Syndicate [2011] ATOCR 11 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/12 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 18 [2011] ATOCR 12 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/13 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 20 [2011] ATOCR 13 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/14 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 21 [2011] ATOCR 14 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/8 - Income tax: proposed return of capital: Burwood Property Syndicate [2011] ATOCR 8 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/24 - Income tax: proposed return of capital: APGF Property Syndicate No 4 [2011] ATOCR 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/25 - Income tax: proposed return of capital: APGF Property Syndicate No 5 [2011] ATOCR 25 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/26 - Income tax: proposed return of capital: APGF Property Syndicate No 7 [2011] ATOCR 26 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/8 - Income tax: proposed return of capital: Burwood Property Syndicate [2011] ATOCR CR2011/8 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/9 - Income tax: proposed return of capital: Brisbane Property Syndicate [2011] ATOCR CR2011/9 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/10 - Income tax: proposed return of capital: Canberra Property Syndicate [2011] ATOCR CR2011/10 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/15 - Income tax: proposed return of capital: APGF Diversified Property Fund [2011] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/12 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 18 [2011] ATOCR CR2011/12 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/13 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 20 [2011] ATOCR CR2011/13 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/25 - Income tax: proposed return of capital: APGF Property Syndicate No 5 [2011] ATOCR CR2011/25 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/15 - Income tax: proposed return of capital: APGF Diversified Property Fund [2011] ATOCR CR2011/15 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/24 - Income tax: proposed return of capital: APGF Property Syndicate No 4 [2011] ATOCR CR2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/26 - Income tax: proposed return of capital: APGF Property Syndicate No 7 [2011] ATOCR CR2011/26 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/14 - Income tax: proposed return of capital: Austgrowth Property Syndicate No 21 [2011] ATOCR CR2011/14 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/9 - Income tax: proposed return of capital: Brisbane Property Syndicate [2011] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/11 - Income tax: proposed return of capital: Melbourne Property Syndicate [2011] ATOCR CR2011/11 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Allen's Asphalt Staff Superannuation Fund) v FCT [2010] FCA 1276 Federal Court of Australia Australia - Commonwealth 19 Nov 2010 AustLII flag 3
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 29
QFL Photographics Pty Ltd and Commissioner of Taxation [2010] AATA 758 Administrative Appeals Tribunal Australia 5 Oct 2010 AustLII flag 1
AXA Asia Pacific Holdings Ltd v FCT [2009] FCA 1427; [2009] ATC 20-151 Federal Court of Australia Australia - Commonwealth 4 Dec 2009 AustLII flag 8
Orrong Strategies Pty Ltd v Village Roadshow Ltd [2007] VSC 1; (2007) 207 FLR 245 Supreme Court of Victoria Australia - Victoria 25 Jan 2007 AustLII flag 25
TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? [2007] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? [2007] ATOTD TD2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000 [2006] ATOGSTR GSTR2006/7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000 [2006] ATOGSTR 7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000 [2006] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000 [2006] ATOGSTR GSTR2006/8 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/7 - Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income [2006] ATOTR TR2006/7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/7 - Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income [2006] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000 [2005] ATODGSTR GSTR2005/D3 Australian Taxation Office Australia - Commonwealth 4 Oct 2005 AustLII flag
ACI Operations Pty Ltd v Berri Ltd [2005] VSC 201; (2005) 15 VR 312 Supreme Court of Victoria Australia - Victoria 9 Jun 2005 AustLII flag 10
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936 [2005] ATOTR TR2005/19 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936 [2005] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Dart v Secretary, Department of Family and Community Services [2004] FMCA 485; (2004) 6 (4) SSR 47 Federal Magistrates Court of Australia Australia 6 Aug 2004 AustLII flag 2
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR CR2004/99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Non-Executive Directors Share Plan: NRMA Insurance Group Ltd [2004] ATOCR 99 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Oversea Chinese Banking Corporation (OCBC) v Malaysian Kuwaiti Investment Co Sdn Bhd (MKIC) [2003] VSC 495 Supreme Court of Victoria Australia - Victoria 19 Dec 2003 AustLII flag 15
Baxter v Commissioner of Taxation (Cth) [2002] FCA 1256; 196 ALR 519; 51 ATR 209 Federal Court of Australia Australia - Commonwealth 11 Oct 2002 AustLII flag 11
Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758; 50 ATR 1192 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 2
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR TR2002/19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR TR2002/13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
GSTR 2000/21 - Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000 [2000] ATOGSTR 21 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/21 - Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000 [2000] ATOGSTR GSTR2000/21 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 1999/16 - Income tax: capital gains: goodwill of a business [1999] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/16 - Income tax: capital gains: goodwill of a business [1999] ATOTR TR1999/16 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 98/4 - Income tax: child maintenance trust arrangements [1998] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/4 - Income tax: child maintenance trust arrangements [1998] ATOTR TR98/4 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Chk Engineering Pty Ltd and Australian Trade Commission [1997] AATA 143 Administrative Appeals Tribunal Australia 1 May 1997 AustLII flag
SST 6 - Sales Tax: taxable value [1996] ATOSTRNS SST6 Australian Taxation Office Australia - Commonwealth 5 Jun 1996 AustLII flag
TD 95/63 - Fringe benefits tax: where a car is acquired at the end of a lease, is the acquisition at the residual value an 'arm's length transaction' for the purposes of section 43 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)? [1995] ATOTD 63 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TD 95/63 - Fringe benefits tax: where a car is acquired at the end of a lease, is the acquisition at the residual value an 'arm's length transaction' for the purposes of section 43 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)? [1995] ATOTD TD95/63 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4 Hart, Geoffrey Australia circa 2008 AustLII flag
"Finance Lease Taxation: Giving Tax Losses to Lenders" (2007) 6 Journal of Law and Financial Management 30 Mackenzie, Gordon; Hart, Geoffrey Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth)
Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314 Australia circa 1987 LexisNexis AU flag 47
Robinson v Minister of National Revenue (1987) 1 CTC 2 Canada circa 1987 flag 1
Will Trust v FCT 91 ATC 4,007 Australia circa 1987 IntelliConnect flag 6
Barnsdall v FCT 88 ATC 4,565 Australia IntelliConnect flag 1
Minister of National Revenue v Merritt 69 DTC 5 Canada circa 1987 flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback