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AXA Asia Pacific Holdings Ltd v FCT   flag  8

[2009] FCA 1427; [2009] ATC 20-151
Federal Court of Australia
Australia - Commonwealth
4th December, 2009

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Moloney and Commissioner of Taxation (Taxation) [2024] AATA 1483 Administrative Appeals Tribunal Australia 7 Jun 2024 AustLII flag
Track and Commissioner of Taxation [2015] AATA 45 Administrative Appeals Tribunal Australia 29 Jan 2015 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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Speech 1313Part IVA Where Are We And Where Are We Going? The Big Picture" (VSC) [2011] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Speech - Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far" (VSC) [2010] VicJSchol 60 Pagone, Justice Tony Australia - Victoria circa 2010 AustLII flag
"The speech 'Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far' was delivered by the Hon. Justice Pagone at the Taxation Institute of Australia Lecture, Victorian State Library, 13 October 2010" (VSC) [2010] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2010 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s102AG, s177A, s177C, s177F
Income Tax Assessment Act 1997 (Cth) s10.5
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)
Export Market Development Grants Act 1974 (Cth) s4
Assessment Act 1992 (Cth) s94

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"The speech 'Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far' was delivered by the Hon. Justice Pagone at the Taxation Institute of Australia Lecture, Victorian State Library, 13 October 2010" (VSC) [2010] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2010 AustLII flag
"Speech - Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far" (VSC) [2010] VicJSchol 60 Pagone, Justice Tony Australia - Victoria circa 2010 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
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 65
Minister of National Revenue v Merritt 69 DTC 5159 Canada circa 2010 flag 10
Commissioner of Taxation v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 199
Robinson v Minister of National Revenue [1987] 1 CTC 2055 Canada circa 1987 flag 5
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
Collis v FCT (1996) 33 ATR 438 Australia circa 1996 Legal Online / Westlaw flag 50
Robson Leather Co Ltd v M N R 77 DTC 5106 Canada circa 1987 flag 8
Inecto Inc v Higgins, DCNY 21 FSupp 418 United States circa 1987 Westlaw flag 9
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 43

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