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FCT v Metal Manufactures Ltd     39

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		4
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		20
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 1074	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2022	AustLII		3
AWF Prop Co 2 Pty Ltd	[2021] VSCA 274; (2021) 65 VR 327	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	1 Oct 2021	AustLII		6
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2021	AustLII		12
McMillan v Coolah Tourist Park Pty Ltd	[2021] NSWCATAP 73	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	24 Mar 2021	AustLII		4
FCT v Macquarie Bank Ltd	[2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373	Federal Court of Australia	Australia - Commonwealth	15 Feb 2013	AustLII		18
Commissioner of State Revenue (Vic) v Snowy Hydro Ltd	[2012] VSCA 145; (2012) 43 VR 109	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Jun 2012	AustLII		36
Chief Commissioner of State Revenue v Mr Espresso Group Pty Ltd	[2012] NSWADTAP 1	Administrative Decisions Tribunal	Australia - New South Wales	27 Jan 2012	AustLII		4
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue	[2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2011	AustLII		44
Citigroup Pty Ltd v FCT	[2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412	Federal Court of Australia	Australia - Commonwealth	9 Aug 2010	AustLII		5
Snowy Hydro Ltd v Commissioner of State Revenue	[2010] VSC 221; (2010) 79 ATR 118; [2010] ATC 20-185	Supreme Court of Victoria	Australia - Victoria	27 May 2010	AustLII		17
Commissioner of State Revenue v TEC Desert Pty Ltd	[2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Jul 2009	AustLII		9
Chae v Minister for Immigration	[2008] FMCA 829	Federal Magistrates Court of Australia	Australia	20 Jun 2008	AustLII		2
Re Origin Energy Power Ltd and Commissioner of State Revenue	[2007] WASAT 302; (2007) 70 ATR 64	State Administrative Tribunal of Western Australia	Australia - Western Australia	23 Nov 2007	AustLII		5
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII		1
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Ceedive Pty Ltd v May, Timms, McFadden and Mudway	[2005] NSWSC 222	Supreme Court of New South Wales	Australia - New South Wales	18 Mar 2005	AustLII		5
Australia Ltd v Chief Commissioner of State Revenue	[2005] NSWSC 6; (2005) 58 ATR 260; 12 BPR 98,223	Supreme Court of New South Wales	Australia - New South Wales	1 Feb 2005	AustLII		7
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		113
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue	[2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Feb 2004	AustLII		44
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		27
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Uniqema Pty Ltd v Commissioner of State Revenue	[2002] VSC 157	Supreme Court of Victoria	Australia - Victoria	10 May 2002	AustLII		4
Commissioner of State Revenue v Vopak Terminals Australia Pty Ltd	[2001] VSC 232	Supreme Court of Victoria	Australia - Victoria	16 Jul 2001	AustLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Cross-Regulatory Arbitrage: An Illustration from Leasing"	(2009) 8 Journal of Law and Financial Management 8	Huang, Eva	Australia	circa 2009	AustLII
"Infrastructure Taxation in Australia: Accessing losses and avoidances"	[2008] UNSWLRS 30	Mackenzie, Gordon	Australia	circa 2008	AustLII
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII
"Taxation of Infrastructure"	(2007) 6 (2) Journal of Law and Financial Management 22	Mackenzie, Gordon	Australia	circa 2007	AustLII
"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
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"Part IVA: Post-Hart"	(2004) 7 (2) Journal of Australian Taxation 357	D'Ascenzo, Michael	Australia	circa 2004	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Family Partnerships and Part IVA ITAA 1936"	[2004] RevenueLawJl 3	Ritchie, Thomas	Australia	circa 2004	AustLII
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Part IVA - A Toothless Tiger?"	[2001] RevenueLawJl 5	Cassidy, Julie	Australia	circa 2001	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		98
Minogue v Williams	[2000] FCA 366; 60 ALD 125	Federal Court of Australia	Australia - Commonwealth	10 Mar 2000	AustLII		3
"Selling land separately from fixtures"	(2000) 74 Australian Law Journal 130	Australian Law Journal	Australia	circa 2000	Legal Online		8
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw		64
Re Starline Furniture Pty Ltd (in liq)	(1982) 6 ACLR 312; 1 ACLC 221		Australia	circa 1982	LexisNexis AU		12
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		244
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		94
Kay's Leasing Corporation Pty Ltd v CSR Provident Fund Nominees Pty Ltd	[1962] VicRp 62; [1962] VR 429		Australia - Victoria	10 Apr 1962	AustLII		41
Attorney-General (Cth) v R T Co Pty Ltd (No 2)	[1957] HCA 29; (1957) 97 CLR 146	High Court of Australia	Australia - Commonwealth	20 May 1957	AustLII		18
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Samuel Allen & Sons, Ld, In re	[1907] UKLawRpCh 9; [1907] 1 Ch 575	Court of Chancery	United Kingdom	22 Jan 1907	CommonLII		15
Reynolds v Ashby & Son	[1904] UKLawRpAC 52; [1904] AC 466		United Kingdom	5 Aug 1904	CommonLII		34
Holland v Hodgson	[1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929	Court of Common Pleas	United Kingdom - Scotland	23 May 1872	CommonLII		133