Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation 8

[2019] FCA 1195; (2019) 110 ATR 307

Federal Court of Australia

Australia - Commonwealth

2nd August, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
GJB Building Pty Ltd v AI & PB Property Pty Ltd	[2023] VSC 782	Supreme Court of Victoria	Australia - Victoria	22 Dec 2023	AustLII	4
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Automotive Invest Pty Ltd and Commissioner of Taxation (Taxation)	[2022] AATA 673	Administrative Appeals Tribunal	Australia	24 Mar 2022	AustLII
Mobbs and Commissioner of Taxation (Taxation)	[2022] AATA 201	Administrative Appeals Tribunal	Australia	10 Feb 2022	AustLII
N & M Martin Holdings Pty Ltd v Commissioner of Taxation	[2020] FCA 1186	Federal Court of Australia	Australia - Commonwealth	18 Aug 2020	AustLII	9
Settlement Trust v Commissioner of Taxation (No 2)	[2019] FCA 1387	Federal Court of Australia	Australia - Commonwealth	30 Aug 2019	AustLII
GJ Grantham Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1275	Victorian Civil and Administrative Tribunal	Australia - Victoria	22 Aug 2019	AustLII	3

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s1305
Evidence Act 1995 (Cth)	s69, s135
Income Tax Assessment Act 1936 (Cth)	s1, s6, s8, s21, s44, s70B, s95, s97, s99A, s177C
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5, s6.10, s9.5, s104.25, s110.25, s116.30, s775.35
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
Income Tax Assessment Amendment Act 1979 (Cth)
New Business Tax System (Taxation of Financial Arrangements) Act (No.1) 2003 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Republic of Nauru v WET040 (No 2)	[2018] HCA 60; (2018) 362 ALR 235; (2018) 93 ALJR 102	High Court of Australia	Australia - Commonwealth	5 Dec 2018	AustLII	32
Commissioner of Taxation v Cassaniti	[2018] FCAFC 212; (2018) 266 FCR 385	Federal Court of Australia	Australia - Commonwealth	30 Nov 2018	AustLII	85
DZE17 v Minister for Immigration and Border Protection	[2018] FCA 1521; (2018) 162 ALD 147	Federal Court of Australia	Australia - Commonwealth	12 Oct 2018	AustLII	8
Erceg v Erceg [No 2]	[2018] WASC 9	Supreme Court of Western Australia	Australia - Western Australia	18 Jan 2018	AustLII	1
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd	[2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491	Federal Court of Australia	Australia - Commonwealth	16 Dec 2016	AustLII	8
Financial Synergy Holdings Pty Ltd v Commissioner of Taxation	[2016] FCAFC 31; (2016) 243 FCR 250; (2016) 102 ATR 599	Federal Court of Australia	Australia - Commonwealth	10 Mar 2016	AustLII	6
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII	9
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWSC 1501; (2014) 99 ATR 748	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2014	AustLII	11
Commissioner of Taxation v Messenger Press Pty Ltd	[2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381	Federal Court of Australia	Australia - Commonwealth	25 Jul 2013	AustLII	2
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
Commissioner of Taxation v Greenhatch	[2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560	Federal Court of Australia	Australia - Commonwealth	7 Jun 2012	AustLII	14
Commissioner of Taxation (Cth) v Traviati	[2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540	Federal Court of Australia	Australia - Commonwealth	1 Jun 2012	AustLII	31
Aurora Developments Pty Ltd v FCT (No 2)	[2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280	Federal Court of Australia	Australia - Commonwealth	23 Sep 2011	AustLII	37
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation	[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853	Federal Court of Australia	Australia - Commonwealth	7 Sep 2011	AustLII	23
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII	49
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	15
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	24
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
Guest v FCT	[2007] FCA 193; (2007) 65 ATR 815	Federal Court of Australia	Australia - Commonwealth	23 Feb 2007	AustLII	18
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII	93
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII	53
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
VL Finance Pty Ltd v Legudi	[2003] VSC 57; (2003) 54 ATR 221	Supreme Court of Victoria	Australia - Victoria	13 Mar 2003	AustLII	58
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII	19
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	73
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	218
Ashton Mining Ltd v FCT	[2000] FCA 590; (2000) 44 ATR 249	Federal Court of Australia	Australia - Commonwealth	8 May 2000	AustLII	9
Zeta Force Pty Ltd v Commissioner of Taxation	(1998) 84 FCR 70; (1998) 39 ATR 277	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw	33
"Hedging of foreign currency"	(1997) 26 Australian Tax Review 83	Australian Tax Review	Australia	circa 1997	Legal Online / Informit	2
Airservices Australia v Ferrier (Compass Airlines case)	[1996] HCA 54; (1996) 185 CLR 483; (1996) 137 ALR 609; (1996) 21 ACSR 1; (1996) 11 Leg Rep 2; (1996) 14 ACLC 1403	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII	118
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII	23
Taxation, Commissioner of (Cth) v Energy Resources of Australia Ltd	(1994) 28 ATR 67		Australia	circa 1994	Legal Online / Westlaw	6
Fabre v Arenales	(1992) 27 NSWLR 437; (1992) 15 MVR 303		Australia - New South Wales	circa 1992	LexisNexis AU	211
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII	101
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII	56
Pattison (Inspector of Taxes) v Marine Midland Ltd	[1984] AC 362		United Kingdom	circa 1984	LexisNexis / Westlaw	7
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII	16
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
FCT v Total Holdings (Aust) Pty Ltd	[1979] FCA 30; (1979) 9 ATR 885	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII	4
Total Holdings Pty Ltd v Commissioner of Taxation (Cth)	(1978) 20 ALR 152; 8 ATR 664		Australia	circa 1978	LexisNexis AU	3
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
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII	72
Caltex Ltd v FCT	[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543	High Court of Australia	Australia - Commonwealth	5 Apr 1960	AustLII	32
Tallerman & Co Pty Ltd v Nathan's Merchandise (Victoria) Pty Ltd	[1957] HCA 10; (1957) 98 CLR 93; [1957] ALR 1198	High Court of Australia	Australia - Commonwealth	18 Feb 1957	AustLII	280
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII	25
Bonython v The Commonwealth	[1948] HCA 2; 75 CLR 589; [1948] 1 ALR 185	High Court of Australia	Australia - Commonwealth	31 May 1948	AustLII	29
Potts v Miller	[1940] HCA 43; (1940) 64 CLR 282	High Court of Australia	Australia - Commonwealth	12 Dec 1940	AustLII	341
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	199
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII	102
Ex parte Walton; In re Levy	[1881] UKLawRpCh 160; (1881) 17 Ch D 746	Court of Chancery	United Kingdom	26 May 1881	CommonLII	116
James Flood	88 CLR 506		Australia - Commonwealth	circa 2000	Legal Online / Westlaw	2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback