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BHP Billiton Finance Ltd v FCT     25

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Lingamaneni Momentum Melbourne Unit Trust	[2025] VSC 40	Supreme Court of Victoria	Australia - Victoria	14 Feb 2025	AustLII
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
Sapphire Holdings Group Ltd v Medina	[2023] VSC 714	Supreme Court of Victoria	Australia - Victoria	4 Dec 2023	AustLII
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		20
Commissioner of State Revenue v Telgrove Pty Ltd	[2021] QCATA 67	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	28 May 2021	AustLII		2
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		8
Commissioner of Taxation v BHP Billiton Ltd	[2019] FCAFC 4; 263 FCR 334	Federal Court of Australia	Australia - Commonwealth	29 Jan 2019	AustLII		5
Dometic Australia Pty Ltd v Houghton Leisure Products Pty Ltd	[2018] FCA 1573; 135 IPR 403	Federal Court of Australia	Australia - Commonwealth	19 Oct 2018	AustLII		7
Countrywide Austral Pty Ltd v Emergency Media Pty Ltd	[2018] VSC 540	Supreme Court of Victoria	Australia - Victoria	18 Sep 2018	AustLII		5
MWYS and Commissioner of Taxation (Taxation)	[2017] AATA 3037	Administrative Appeals Tribunal	Australia	22 Dec 2017	AustLII		2
Gunns Finance Pty Ltd (Receivers And Managers Appointed) (in Liquidation) v Moss	[2017] FCCA 1773	Federal Circuit Court of Australia	Australia	18 Aug 2017	AustLII		1
Trustees of the WT & A Norman Superannuation Fund and Commissioner of Taxation (Taxation)	[2015] AATA 914	Administrative Appeals Tribunal	Australia	27 Nov 2015	AustLII		1
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII		12
Hii v Commissioner of Taxation	[2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501	Federal Court of Australia	Australia - Commonwealth	23 Apr 2015	AustLII		14
Australasian Annuities Pty Ltd (in liq) v Rowley Super Fund Pty Ltd	[2015] VSCA 9; (2015) 318 ALR 302; 104 ACSR 312	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Feb 2015	AustLII		50
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		9
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Commissioner of Taxation v BHP Billiton Ltd	[2011] HCA 17; (2011) 244 CLR 325; (2011) 277 ALR 224; [2011] ATC 20-264; (2011) 79 ATR 1; (2011) 85 ALJR 638	High Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII		28
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
Clarke v Great Southern Finance Pty Ltd	[2010] VSC 473; (2010) 243 FLR 451; (2010) 80 ACSR 219	Supreme Court of Victoria	Australia - Victoria	20 Oct 2010	AustLII		35
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Corporate Structures, the Veil and the Role of the Courts"	(2016) 40 Melbourne University Law Review 657	Warren, Marilyn	Australia	circa 2016	AustLII		1
"Corporate Groups: The Intersection Between Corporate and Tax Law - Commissioner of Taxation v BHP Billiton Finance Ltd"	(2010) 32 Sydney Law Review 723	Harris, Jason; Hargovan, Anil	Australia	circa 2010	AustLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Newtronics Pty Ltd v Atco Controls Pty Ltd	[2008] VSC 566; (2008) 69 ACSR 317; 26 ACLC 1576	Supreme Court of Victoria	Australia - Victoria	17 Dec 2008	AustLII		6
Ashwick (Qld) No 127 Pty Ltd v FCT	[2008] FCA 853; 72 ATR 415	Federal Court of Australia	Australia - Commonwealth	4 Jun 2008	AustLII		1
Malouf v FCT	[2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023	Federal Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII		7
Agricultural and Rural Finance Pty Ltd v Gardiner	(2008) 238 CLR 570; (2008) 251 ALR 322; [2008] HCA 57	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		354
McLarty v R	(2008) 293 DLR (4th) 659		Canada	circa 2008			1
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
FCT v R & D Holdings Pty Ltd	[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790	Federal Court of Australia	Australia - Commonwealth	13 Jul 2007	AustLII		30
Guest v FCT	[2007] FCA 193; (2007) 65 ATR 815	Federal Court of Australia	Australia - Commonwealth	23 Feb 2007	AustLII		18
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII		121
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Gate Gourmet Australia Pty Ltd (in liq) v Gate Gourmet Holding AG	[2004] NSWSC 149	Supreme Court of New South Wales	Australia - New South Wales	31 Mar 2004	AustLII		22
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
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
NEAT Domestic Trading Pty Ltd v AWB Ltd	[2003] HCA 35; (2003) 216 CLR 277; (2003) 198 ALR 179; (2003) 77 ALJR 1263; [2003] ATPR 41-940	High Court of Australia	Australia - Commonwealth	19 Jun 2003	AustLII		195
FCT v Firth	(2002) 120 FCR 450	Federal Court of Australia	Australia	circa 2002	Legal Online / Westlaw		38
Kordan Pty Ltd v FCT	[2000] FCA 1807; (2000) 46 ATR 191	Federal Court of Australia	Australia - Commonwealth	15 Dec 2000	AustLII		45
Dan v FCT (No 2)	(2000) 44 ATR 338		Australia	circa 2000	Legal Online / Westlaw		5
Giumelli v Giumelli	[1999] HCA 10; (1999) 196 CLR 101; (1999) 161 ALR 473; (1999) 73 ALJR 547; [2000] Aust Contract Reports 90-106; (1999) 6 Leg Rep 23	High Court of Australia	Australia - Commonwealth	circa 1999	AustLII		792
United States v Bestfoods	524 US 51; 118 SCt 1876; 141 L Ed 2d 43; 141 L Ed 43	United States Supreme Court	United States	8 Jun 1998	WorldLII		64
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
Bristol and West Building Society v Mothew	[1998] Ch 1	Court of Chancery	United Kingdom	circa 1998	LexisNexis / Westlaw		551
Commissioner of Taxation v Macquarie Health Corporation Ltd	(1998) 88 FCR 451; (1998) 40 ATR 349	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw		18
Freeman v Complex Computing Co	119 F3d 1044	United States Court of Appeals, Second Circuit	United States	7 Aug 1997	WorldLII		16
[1997] Act 24	[1997] Act 24		United Kingdom	circa 1997			4
Farrow Finance Co Ltd (in liq) v Farrow Properties Pty Ltd (in liq)	(1997) 26 ACSR 544; 16 ACLC 897		Australia	circa 1997	LexisNexis AU		25
FCT v Stokes	[1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		46
Woolcombers (WA) Pty Ltd v Commissioner of Taxation	(1996) 66 FCR 66; 32 ATR 486	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		1
Commissioner of Taxation v Unilever Australia Securities Ltd	(1995) 56 FCR 152; 127 ALR 437; 30 ATR 134	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		16
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		87
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
Equiticorp Finance Ltd (in liq) v Bank of New Zealand	(1993) 32 NSWLR 50; (1993) 11 ACSR 642; 11 ACLC 952		Australia - New South Wales	circa 1993	LexisNexis AU		207
Spedley Securities Ltd (in liq) v Greater Pacific Investments Pty Ltd (in liq)	(1992) 30 NSWLR 185; (1992) 7 ACSR 155		Australia - New South Wales	circa 1992	LexisNexis AU		14
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation	[1991] FCA 667; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257	Federal Court of Australia	Australia - Commonwealth	31 Dec 1991	AustLII		92
Saraswati v R	[1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183	High Court of Australia	Australia - Commonwealth	5 Jun 1991	AustLII		656
NZI Capital Corporation Pty Ltd v Child	(1991) 23 NSWLR 481		Australia - New South Wales	circa 1991	LexisNexis AU		23
Lonrho plc v Fayed (No 2)	[1991] 4 All ER 961; [1992] 1 WLR 1		United Kingdom	circa 1991	LexisNexis		106
Commissioner of Taxation v Bivona Pty Ltd	[1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151	Federal Court of Australia	Australia - Commonwealth	30 Mar 1990	AustLII		24
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		457
Commissioner of Taxation v Jackson	[1990] FCA 604; (1990) 27 FCR 1; (1990) 96 ALR 586; (1990) 21 ATR 1012	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII		51
Briggs v James Hardie & Co Pty Ltd	(1989) 16 NSWLR 549; (1989) 7 ACLC 841		Australia - New South Wales	circa 1989	LexisNexis AU		121
Dennis Willcox Pty Ltd v FCT	[1988] FCA 123; (1988) 79 ALR 267; (1988) 19 ATR 1122; 14 ACLR 156	Federal Court of Australia	Australia - Commonwealth	21 Apr 1988	AustLII		169
Commissioner of Taxation v Marshall and Brougham Pty Ltd	(1987) 17 FCR 541; (1987) 73 ALR 261; 18 ATR 859	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
Daly v Sydney Stock Exchange Ltd	[1986] HCA 25; (1986) 160 CLR 371; 65 ALR 193; (1986) 60 ALJR 371; 4 ACLC 283	High Court of Australia	Australia - Commonwealth	22 May 1986	AustLII		227
Pioneer Concrete Services Ltd v Yelnah Pty Ltd	(1986) 5 NSWLR 254; (1986) 11 ACLR 108; (1987) 5 ACLC 467		Australia - New South Wales	circa 1986	LexisNexis AU		66
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		27
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		137
Esanda Ltd v Burgess	(1983) 72 FLR 283; [1984] 2 NSWLR 139; (1983) 14 ATR 567; [1984] ASC 57		Australia	circa 1983	Legal Online / Westlaw		72
Bank of New South Wales v Brown	[1983] HCA 1; (1983) 151 CLR 514; 45 ALR 225; 1 ACLC 651; 7 ACLR 565; 57 ALJR 155	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII		39
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		42
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		103
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1110
Ferguson v Commissioner of Taxation	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw		42
Bailey v FCT	[1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429	High Court of Australia	Australia - Commonwealth	4 Mar 1977	AustLII		206
BP Refinery (Westernport) Pty Ltd v Shire of Hastings	(1977) 180 CLR 266		Australia - Commonwealth	circa 1977	Legal Online / Westlaw		1707
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		188
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Walker v Wimborne	[1976] HCA 7; (1976) 137 CLR 1; (1976) 50 ALJR 446; 3 ACLR 529	High Court of Australia	Australia - Commonwealth	3 Mar 1976	AustLII		305
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII		29
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		59
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
Point v FCT	[1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577	High Court of Australia	Australia - Commonwealth	18 Mar 1970	AustLII		20
Charterbridge Corporation Ltd v Lloyds Bank Ltd	[1970] Ch 62; [1969] 2 All ER 1185; (1969) 2 WLR 791	Court of Chancery	United Kingdom	circa 1970	LexisNexis / Westlaw		113
Olsson v Dyson	[1969] HCA 3; (1969) 120 CLR 365; [1969] ALR 443; (1969) 43 ALJR 77	High Court of Australia	Australia - Commonwealth	28 Feb 1969	AustLII		242
Inland Revenue Commissioners v Herdman	[1969] 1 All ER 495		United Kingdom	circa 1969	LexisNexis		2
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		49
Browne v Police SC Christchurch	[1962] NZPoliceLawRp 22; [1963] NZLR 801; (1962) 9 New Zealand Police Law Reports 345	New Zealand Police Law Reports	New Zealand	16 May 1962	NZLII		9
Tomkinson v First Pennsylvania Banking and Trust Co	[1961] AC 1007; [1960] 2 All ER 332; [1960] 2 WLR 969		United Kingdom	circa 1961	LexisNexis / Westlaw		60
Re United Railways of the Havana and Regla Warehouses Ltd	[1960] Ch 52; [1959] 1 All ER 214	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw		52
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		112
FCT v Sidney Williams (Holdings) Ltd	[1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126	High Court of Australia	Australia - Commonwealth	circa 1957	AustLII		27
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII		206
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		58
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		113
Mills v Mills	[1938] HCA 4; (1938) 60 CLR 150; (1938) 11 ALJR 527	High Court of Australia	Australia - Commonwealth	17 Feb 1938	AustLII		230
Dinshaw v Commissioner of Income Tax (Bombay)	(1934) 50 TLR 527		United Kingdom	circa 1934	LexisNexis		2
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
R v New Queensland Copper Co Ltd	[1917] HCA 34; (1917) 23 CLR 495; 23 ALR 373	High Court of Australia	Australia - Commonwealth	31 Jul 1917	AustLII		13
Kolotex Hosiery (Australia) Pty Ltd v FCT	[1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240	High Court of Australia	Australia - Commonwealth	3 May 1899	AustLII		81
Scarf v Jardine	(1882) 7 AC 345		United Kingdom	circa 1882	LexisNexis / Westlaw		145
Mathew v Blacmore	[1857] EngR 262; 156 ER 1409; (1857) 1 H & N 762	Court of Exchequer	United Kingdom	circa 1857	CommonLII		10
Dakota Bank v Eiesland	645 NW2d 177		United States	circa 1975			2
Seltzer v IC Optics Ltd	339 FSupp 2d 601		United States	circa 1975	Westlaw		4
Consolidated Press Holdings Ltd v Commissioner of Taxation	88 FCR 151; (1998) 40 ATR 181	Federal Court of Australia	Australia		Legal Online / Westlaw		1