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Lawrence v FCT     15

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Merchant v Commissioner of Taxation	[2025] FCAFC 56	Federal Court of Australia	Australia - Commonwealth	22 Apr 2025	AustLII
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		4
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII		1
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		10
Orica Ltd v Commissioner of Taxation	[2015] FCA 1399	Federal Court of Australia	Australia - Commonwealth	7 Dec 2015	AustLII
Baylden & Baylden	[2015] FCCA 2886	Federal Circuit Court of Australia	Australia	29 Oct 2015	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD TD2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Blues Pty Ltd v Deputy Commissioner of Taxation	[2012] FCA 320	Federal Court of Australia	Australia - Commonwealth	2 Feb 2012	AustLII		3
MT 2012/3 - Administrative penalties: voluntary disclosures	[2012] ATOMTR MT2012/3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/3 - Administrative penalties: voluntary disclosures	[2012] ATOMTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2011/D3 - Administrative penalties: voluntary disclosures	[2011] ATODMTR MT2011/D3	Australian Taxation Office	Australia - Commonwealth	7 Sep 2011	AustLII
Optimise Group Pty Ltd and Commissioner of Taxation, Re	[2010] AATA 782; (2010) 53 AAR 117; (2010) 119 ALD 585; [2010] ATC 10-155	Administrative Appeals Tribunal	Australia	13 Oct 2010	AustLII		11
FCT v Star City Pty Ltd (No 2)	[2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447	Federal Court of Australia	Australia - Commonwealth	10 Sep 2009	AustLII		9

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Interpreting tax statutes: imposing purpose on a results based test"	(2013) 11 (2) E-Journal of Tax Research 138	Fisher, Rodney	Australia	circa 2013	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Starr	[2007] FCAFC 204; (2007) 164 FCR 436; (2007) 245 ALR 336; (2007) 67 ATR 923	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		20
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		195
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		245
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		40
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		35
F C of T v Black	[1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701	Federal Court of Australia	Australia - Commonwealth	1 Aug 1990	AustLII		10
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84