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MWYS and Commissioner of Taxation (Taxation)   flag 

[2017] AATA 3037
Administrative Appeals Tribunal
Australia
22nd December, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v BHP Billiton Ltd [2019] FCAFC 4; 263 FCR 334 Federal Court of Australia Australia - Commonwealth 29 Jan 2019 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Meaning of 'Associate': An Analysis of the Outcomes of Commissioner of Taxation v BHP Billiton (2019)" [2019] RevenueLawJl 1 Mudhar, Dylan Australia circa 2019 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Corporations Act 2001 (Cth) s9, s318
Foreign Acquisitions and Takeovers Act 1975 (Cth) s25
Income Tax Assessment Act 1936 (Cth) s318, s340, s384, s386, s456
Taxation Administration Act 1953 (Cth) s14ZZE, s14ZZL

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bywater Investments Ltd v FCT [2016] HCA 45; (2016) 260 CLR 169; (2016) 91 ALJR 59; [2016] ATC 20-589 High Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag
Australasian Centre for Corporate Responsibility v Commonwealth Bank of Australia [2016] FCAFC 80; (2016) 248 FCR 280; (2016) 337 ALR 558; (2016) 113 ACSR 600 Federal Court of Australia Australia - Commonwealth 10 Jun 2016 AustLII flag
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag
Buzzle Operations Pty Ltd (in liq) v Apple Computer Australia Pty Ltd [2011] NSWCA 109; (2011) 250 FLR 242; (2011) 277 ALR 189; (2011) 81 NSWLR 47; (2011) 82 ACSR 703 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 May 2011 AustLII flag
Rci Pty Ltd v FCT (2011) 84 ATR 785 Australia circa 2011 Legal Online / Westlaw flag
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag
Ho v Akai Pty Ltd (in liq) [2006] FCAFC 159; (2006) 247 FCR 205; (2006) 24 ACLC 1526 Federal Court of Australia Australia - Commonwealth 13 Nov 2006 AustLII flag
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 flag
Secretary of State for Trade and Industry v Deverell [2001] Ch 340; [2000] 2 All ER 365; [2000] 2 WLR 907 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag
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 flag
Australian Securities Commission v AS Nominees Ltd [1995] FCA 1663; (1995) 62 FCR 504; (1995) 133 ALR 1; (1995) 18 ACSR 459; 13 ACLC 1822 Federal Court of Australia Australia - Commonwealth 15 Nov 1995 AustLII flag
Standard Chartered Bank of Australia Ltd v Antico [1995] NSWSC 31; (1995) 131 ALR 1; 13 ACLC 1381; (1995) 38 NSWLR 290 Supreme Court of New South Wales Australia - New South Wales 6 Sep 1995 AustLII flag
Dairy Containers Ltd v NZI Bank Ltd [1995] 2 NZLR 30 New Zealand circa 1995 LexisNexis flag
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag
United Dominions Corporation Ltd v Brian Pty Ltd [1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag
FCT v Commonwealth Aluminium Corporation Ltd [1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439 High Court of Australia Australia - Commonwealth 12 Aug 1980 AustLII flag
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 flag
Gramophone and Typewriter Ltd v Stanley [1908] UKLawRpKQB 55; [1908] 2 KB 89; [1908-10] All ER 833; 5 Tax Cas 358 United Kingdom 31 Mar 1908 CommonLII flag
Salomon v A Salomon and Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag

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