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ABB Australia Pty Ltd v FCT   flag 

[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460
Federal Court of Australia
Australia - Commonwealth
20th July, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86; 303 FCR 1 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag
PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 Federal Court of Australia Australia - Commonwealth 30 Nov 2023 AustLII flag
Roufeil v Tarrant Enterprises Pty Ltd [2023] FCAFC 142; (2023) 299 FCR 204 Federal Court of Australia Australia - Commonwealth 23 Aug 2023 AustLII flag
Kiddle v Nguyen [2021] FedCFamC2G 53 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 17 Sep 2021 AustLII flag
Sarina v O ’ Shannassy (No 2) [2021] FCCA 338 Federal Circuit Court of Australia Australia 26 Feb 2021 AustLII flag
Fuel Recovery Services Australia Pty Ltd v The Secretary to the Department Of Transport [2020] VMC 18 Magistrates' Court of Victoria Australia - Victoria 5 Aug 2020 AustLII flag
Goyal v Battaglia [2020] FCCA 182 Federal Circuit Court of Australia Australia 4 Feb 2020 AustLII flag
Burrell Solicitors Pty Ltd (In Liquidation) v Reavill Farm Pty Ltd (No 2) [2019] NSWSC 67 Supreme Court of New South Wales Australia - New South Wales 14 Feb 2019 AustLII flag
Watts Eagle Services Pty Ltd v Passon [2018] VSC 682 Supreme Court of Victoria Australia - Victoria 9 Nov 2018 AustLII flag
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag
Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 8) [2013] FCA 494; (2013) 302 ALR 634 Federal Court of Australia Australia - Commonwealth 23 May 2013 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag
R v Jo [2012] QCA 356; (2012) 273 FLR 437; (2012) 227 A Crim R 396 Supreme Court of Queensland - Court of Appeal Australia - Queensland 18 Dec 2012 AustLII flag
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR TR2012/D1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Fowler v FCT [2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64 Federal Court of Australia Australia - Commonwealth 21 Apr 2008 AustLII flag
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2007] HCATrans 469 High Court of Australia Australia - Commonwealth 30 Aug 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s563A
Income Tax Assessment Act 1936 (Cth) s128A, s128B
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B
Company Law Review Act 1998 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax and Social Services Contribution Assessment Act (No 3) 1959 (Cth)
Social Services Contribution Assessment Act (Cth)
Federal Court Rules (Cth)
Conveyancing Act 1919 (NSW) s12, s200
Companies Act 1936 (NSW)
Income Tax (Management) Act 1928 (NSW)
Finance Act 1952
Law of Property Act 1925

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2006] NSWSC 706; 201 FLR 375; (2006) 233 ALR 747; 58 ACSR 536; 63 ATR 464 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2006 AustLII flag
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 58 ATR 241; (2005) 79 ALJR 550; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag
Reiter v Commissioner of Taxation [2001] FCA 1068; (2001) 113 FCR 492; (2001) 47 ATR 533 Federal Court of Australia Australia - Commonwealth 8 Aug 2001 AustLII flag
Service v FCT [2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71 Federal Court of Australia Australia - Commonwealth 27 Mar 2000 AustLII flag
Charter Reinsurance Co Ltd v Fagan [1997] AC 313; [1996] 3 All ER 46; [1996] 2 WLR 726 United Kingdom circa 1997 LexisNexis / Westlaw flag
Zobory v FCT [1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412 Federal Court of Australia Australia - Commonwealth 1 May 1995 AustLII flag
McIntyre v Gye [1994] FCA 1009; (1994) 51 FCR 472; (1994) 122 ALR 289 Federal Court of Australia Australia - Commonwealth 11 Apr 1994 AustLII flag
Commissioner of Taxation v Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag
Libyan Arab Foreign Bank v Bankers Trust Co [1989] QB 728 United Kingdom circa 1989 LexisNexis / Westlaw flag
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 54 ALJR 196; (1980) 10 ATR 608 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag
Industrial Equity Ltd v Blackburn [1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89 High Court of Australia Australia - Commonwealth 15 Nov 1977 AustLII flag
Marra Developments Ltd v BW Rofe Pty Ltd [1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1 Australia - New South Wales circa 1977 LexisNexis AU flag
Lake v Bayliss [1974] 2 All ER 1114; [1974] 1 WLR 1073 United Kingdom circa 1974 LexisNexis flag
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag
Potel v Inland Revenue Commissioners [1971] 2 All ER 504; (1970) 46 Tax Cas 658 United Kingdom circa 1971 LexisNexis flag
Carapark Holdings Ltd v FCT [1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378 High Court of Australia Australia - Commonwealth 7 Apr 1967 AustLII flag
Shepherd v FCT [1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739 High Court of Australia Australia - Commonwealth 17 Dec 1965 AustLII flag
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag
Harry Simpson & Co Pty Ltd, Re [1964-5] NSWR 603 Australia - New South Wales circa 1964 flag
Re Harry Simpson & Co Pty Ltd and Companies Act [1964-65] NSWR 603 Australia - New South Wales circa 1964 flag
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag
Bowaters (1958) 38 Tax Cas 593 United Kingdom circa 1958 flag
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag
Permanent Trustee Co (NSW) v FCT [1940] ALR 291; (1940) 6 ATD 5; (1940) 2 AITR 109 Australia circa 1940 LexisNexis AU flag
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag
In Re Warren; ex parte Wheeler v The Trustee in Bankruptcy [1938] Ch 725 Court of Chancery United Kingdom circa 1938 LexisNexis / Westlaw flag
Commissioner of Taxation (NSW) v Stevenson [1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag
Palette Shoes Pty Ltd v Krohn [1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag
Jolly v FCT [1934] HCA 66; (1934) 50 CLR 131; [1934] ALR 86; 2 ATD 434 High Court of Australia Australia - Commonwealth 5 Mar 1934 AustLII flag
Countess of Bective v FCT [1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110 High Court of Australia Australia - Commonwealth 30 Jun 1932 AustLII flag
Cotton v Heyl [1930] 1 Ch 510 Court of Chancery United Kingdom circa 1930 LexisNexis / Westlaw flag
James v FCT [1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293 High Court of Australia Australia - Commonwealth 13 Aug 1924 AustLII flag
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag
William Brandt's Sons & Co v Dunlop Rubber Co Ltd [1905] UKLawRpAC 49; [1905] AC 454; 462 ILR 23 United Kingdom 3 Aug 1905 CommonLII flag
Ward v Duncombe [1893] UKLawRpAC 32; [1893] AC 369 United Kingdom 15 Jul 1893 CommonLII flag
Tailby v Official Receiver [1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75 United Kingdom 30 Jul 1888 CommonLII flag
Gorringev Irwell India Rubber and Gutta Percha Works [1886] UKLawRpCh 214; (1886) 34 Ch D 128 Court of Chancery United Kingdom 16 Nov 1886 CommonLII flag
Rose v Watson [1864] EngR 300; (1864) 10 HLCas 672; 11 ER 1187; [1864] HLCas 672 House of Lords United Kingdom circa 1864 CommonLII flag
Holroyd v Marshall [1862] EngR 963; [1861-73] All ER 414; 10 HLCas 191; 11 ER 999 House of Lords United Kingdom circa 1861 CommonLII flag
Master v Miller [1793] EngR 1483; 100 ER 1042; 4 TR 320; 1 Sm LC 796 United Kingdom circa 1793 CommonLII flag

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