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Davies v Deputy Commissioner of Taxation   flag  5

[2015] FCA 773; (2015) 234 FCR 93; [2015] ATC 20-520
Federal Court of Australia
Australia - Commonwealth
31st July, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mangat and Commissioner of Taxation (Taxation) [2018] AATA 3012 Administrative Appeals Tribunal Australia 21 Aug 2018 AustLII flag 1
TD 2016/17 - Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ? [2016] ATOTD TD2016/17 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/17 - Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ? [2016] ATOTD 17 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
Hong v Tsambikos [2015] VCC 1401 County Court of Victoria Australia - Victoria 14 Oct 2015 AustLII flag
Davies v Deputy Commissioner of Taxation (No 2) [2015] FCA 880 Federal Court of Australia Australia - Commonwealth 21 Aug 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s208
Income Tax Assessment Act 1936 (Cth) s170, s340
Income Tax Assessment Act 1997 (Cth) s2.5, s30.5
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.5
Federal Court Rules 2011 (Cth) s39.32
Transitional Act (Cth) s15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fowler v Commissioner of Taxation [2013] FCAFC 69; (2013) 212 FCR 149; (2013) 92 ATR 595; [2013] ATC 20-398 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 13
DHJPM Pty Ltd v Blackthorn Resources Ltd [2011] NSWCA 348; (2011) 285 ALR 311; (2011) 83 NSWLR 728 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Nov 2011 AustLII flag 91
Woodside Energy Ltd v FCT [2009] FCAFC 12; (2009) 174 FCR 91; (2009) 74 ATR 922 Federal Court of Australia Australia - Commonwealth 12 Feb 2009 AustLII flag 15
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
Kiwi Brands Pty Ltd v Commissioner of Taxation (1998) 90 FCR 64; 160 ALR 1; 40 ATR 477 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 8
Perri v Coolangatta Investments Pty Ltd [1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 492
Brown v Heffer [1967] HCA 40; (1967) 116 CLR 344; [1968] ALR 89; 41 ALJR 195 High Court of Australia Australia - Commonwealth 19 Oct 1967 AustLII flag 193

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