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Lawrence v Commissioner of Taxation     16

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
CR 2019/6 - Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes	[2019] ATOCR CR2019/6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/6 - Income tax: Commonwealth Bank of Australia - CommBank PERLS XI Capital Notes	[2019] ATOCR 6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2018/16 - Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes	[2018] ATOCR 16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2018/16 - Income tax: Commonwealth Bank of Australia - CommBank PERLS X Capital Notes	[2018] ATOCR CR2018/16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2017/22 - Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes	[2017] ATOCR CR2017/22	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/22 - Income tax: Commonwealth Bank of Australia - CommBank PERLS IX Capital Notes	[2017] ATOCR 22	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2016/20 - Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes	[2016] ATOCR CR2016/20	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
CR 2016/20 - Income tax: Commonwealth Bank of Australia - CommBank PERLS VIII Capital Notes	[2016] ATOCR 20	Australian Taxation Office	Australia - Commonwealth	circa 2016	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
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	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
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	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
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		244
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5413
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
FCT v Ellers Motor Sales Pty Ltd	[1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII		14
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW)	[1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561	High Court of Australia	Australia - Commonwealth	9 May 1958	AustLII		53
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		185
Bishop (Inspector of Taxes) v Finsbury Securities Ltd	[1966] 3 All ER 105; (1966) 1 WLR 1402; [1966] TR 275; (1966) 43 Tax Cas 591		United Kingdom	circa 1966	LexisNexis		12