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Commissioner of Taxation v Ashwick (Qld)   flag  12

[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325
Federal Court of Australia
Australia - Commonwealth
8th April, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Grant v Commissioner of Taxation [2024] FCAFC 173 Federal Court of Australia Australia - Commonwealth 19 Dec 2024 AustLII flag 1
Collie v Commissioner of Taxation [2024] FCAFC 172 Federal Court of Australia Australia - Commonwealth 19 Dec 2024 AustLII flag 1
Morgan v McMillan Investment Holdings Pty Ltd [2024] HCA 33 High Court of Australia Australia - Commonwealth 11 Sep 2024 AustLII flag
Morgan v McMillan Investment Holdings Pty Ltd [2024] HCATrans 43 High Court of Australia Australia - Commonwealth 12 Jun 2024 AustLII flag
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag
Collie and Commissioner of Taxation (Taxation) [2024] AATA 440 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag 1
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 20
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2
Hart v FCT [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag 10
News Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCA 645; (2017) 105 ATR 874 Federal Court of Australia Australia - Commonwealth 8 Jun 2017 AustLII flag 6
Hart v Commissioner of Taxation (No 4) [2017] FCA 572 Federal Court of Australia Australia - Commonwealth 26 May 2017 AustLII flag 4
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
FCT v Visy Industries USA Pty Ltd [2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340 Federal Court of Australia Australia - Commonwealth 10 Aug 2012 AustLII flag 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 flag 11
Rci Pty Ltd v FCT [2011] FCAFC 104; (2011) 84 ATR 785 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 13

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Sham trusts" [2012] VicJSchol 5 G Pagone Australia - Victoria circa 2012 AustLII flag 3
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability" [2011] RevenueLawJl 8 Azzi, John Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8, s92, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s5.1
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
British American Tobacco Australia Services Ltd v Commissioner of Taxation [2010] FCAFC 130; (2010) 189 FCR 151 Federal Court of Australia Australia - Commonwealth 10 Nov 2010 AustLII flag 8
Futuris Corporation Ltd v FCT [2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206 Federal Court of Australia Australia - Commonwealth 31 Aug 2010 AustLII flag 12
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
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 flag 23
Ashwick (Qld) No 127 Pty Ltd v FCT [2009] FCA 1388; [2009] ATC 20-146 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 5
Commissioner of Taxation v Tasman Group Services Pty Ltd [2009] FCAFC 148; (2009) 180 FCR 128; 74 ATR 739; [2009] ATC 20-138 Federal Court of Australia Australia - Commonwealth 22 Oct 2009 AustLII flag 13
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 32
St George Bank Ltd v FCT [2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018 Federal Court of Australia Australia - Commonwealth 11 Apr 2008 AustLII flag 15
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
McCutcheon v FCT [2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 15
Coal Developments (German Creek) Pty Ltd v FCT [2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96 Federal Court of Australia Australia - Commonwealth 11 Mar 2008 AustLII flag 3
Epov v FCT [2007] FCA 34; (2007) 65 ATR 399 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 14
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Macquarie Finance Ltd v Commissioner of Taxation (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
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 flag 193
Macquarie Finance Ltd v FCT (2004) 210 ALR 508; (2004) 57 ATR 115; [2005] ALMD 2384; (2004) 22 ACLC 1433; [2004] FCA 1170; (2005) 146 FCR 77 Australia circa 2004 LexisNexis AU flag 26
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 flag 52
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520 Federal Court of Australia Australia - Commonwealth 20 Dec 2002 AustLII flag 17
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 74
Essenbourne Pty Ltd v FCT [2002] ATR 629 Australia circa 2002 Legal Online / Westlaw flag 1
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 flag 244
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
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 flag 34
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 flag 86
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 370
Favaro v FCT [1996] FCA 877; (1996) 34 ATR 1 Federal Court of Australia Australia - Commonwealth 9 Oct 1996 AustLII flag 14
Commissioner of Taxation v Spotless Services Ltd (1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 19
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 flag 16
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 199
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 flag 180
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 29
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 227
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 416
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
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 flag 24
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 371
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Public Service Association of NSW v Industrial Commission of NSW 23 FLR 1; (1985) 1 NSWLR 627; (1985) 11 IR 420 Australia - New South Wales circa 1985 Legal Online / Westlaw flag 61
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 flag 27
Taxation, Commissioner of (Cth) v National Commercial Banking Corporation of Australia Ltd [1983] FCA 302; (1983) 50 ALR 322; 72 FLR 116; (1983) 15 ATR 21 Federal Court of Australia Australia - Commonwealth 15 Nov 1983 AustLII flag 14
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 103
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 123
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 243
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 35
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Commissioner of Inland Revenue v The National Bank of New Zealand (1976) 2 NZTC 61,150 New Zealand circa 1976 CCH New Zealand flag 9
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
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 179
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 93
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 flag 9
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Modern Permanent Building and Investment Society (In Liquidation) v FCT [1958] HCA 11; (1958) 98 CLR 187; [1958] ALR 425; 11 ATD 438; 32 ALJR 1 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 18
FCT v The Midland Railway Co of Western Australia Ltd [1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372 High Court of Australia Australia - Commonwealth 6 Mar 1952 AustLII flag 36
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 42
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Calders Ltd v Commissioners of Inland Revenue (1944) 26 Tax Cas 213; [1944] SC 433 United Kingdom - Scotland circa 1944 flag 1
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 flag 113
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 200
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
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 246
Joshua Bros Pty Ltd v FCT [1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 16
J & R O ’ Kane & Co v Commissioners of Inland Revenue (1922) 126 LT 707 United Kingdom circa 1922 flag 4
Commissioner of Taxation (WA) v Newman [1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341 High Court of Australia Australia - Commonwealth 9 Sep 1921 AustLII flag 26
International Nickel Australia Ltd v Commissioner of Taxation (Cth) [1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739 High Court of Australia Australia - Commonwealth 20 Apr 1910 AustLII flag 40

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