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Healius Ltd v Commissioner of Taxation   flag  3

[2019] FCA 2011
Federal Court of Australia
Australia - Commonwealth
29th November, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
Commissioner of Taxation v Healius Ltd [2020] FCAFC 173; (2020) 281 FCR 57 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII flag 5
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65 High Court of Australia Australia - Commonwealth 5 Dec 2018 AustLII flag 27
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 32
Primary Health Care Ltd v Commissioner of Taxation [2010] FCA 419; (2010) 186 FCR 301; (2010) 267 ALR 648; (2010) 86 IPR 259; 76 ATR 749; [2010] ATC 20-181; [2010] AIPC 92-380 Federal Court of Australia Australia - Commonwealth 4 May 2010 AustLII flag 12
Handbury Holdings Pty Ltd v FCT [2009] FCAFC 141; (2009) 179 FCR 569; [2009] ATC 20-136 Federal Court of Australia Australia - Commonwealth 9 Oct 2009 AustLII flag 8
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
Tyco Australia Pty Ltd v FCT [2007] FCA 1055; (2007) 67 ATR 63 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 11
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
City Link Melbourne Ltd v Commissioner of Taxation [2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 20
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 1394 Federal Court of Australia Australia - Commonwealth 11 Dec 1997 AustLII flag 3
National Australia Bank Ltd v Commissioner of Taxation [1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378 Federal Court of Australia Australia - Commonwealth 12 Jun 1997 AustLII flag 18
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 368
Allied Mills Industries Pty Ltd v Commissioner of Taxation [1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457 Federal Court of Australia Australia - Commonwealth 27 Apr 1989 AustLII flag 52
Magna Alloys and Research Pty Ltd v Commissioner of Taxation [1980] FCA 150; 49 FLR 183 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 23
Geraghty v Minter [1979] HCA 42; (1979) 142 CLR 177; 26 ALR 141; 53 ALJR 638 High Court of Australia Australia - Commonwealth circa 1979 AustLII flag 145
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Upper Hunter County District Council v Australian Chilling and Freezing Co Ltd [1968] HCA 8; (1968) 118 CLR 429; (1968) 41 ALJR 348 High Court of Australia Australia - Commonwealth 8 Mar 1968 AustLII flag 682
Heavy Minerals Pty Ltd v FCT [1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140 High Court of Australia Australia - Commonwealth 13 Oct 1966 AustLII flag 27
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Box v Commissioner of Taxation [1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71 High Court of Australia Australia - Commonwealth 17 Nov 1952 AustLII flag 48
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
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
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
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Idameneo (No 123) Pty Ltd v Gross [2012] NSWCA 423; (2012) 83 NSWLR 643 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Dec 2012 AustLII flag 11
Sidameneo (No 456) Pty Ltd v Alexander [2011] NSWCA 418 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Dec 2011 AustLII flag 36
Symbion Medical Centre v Alexander [2010] NSWSC 1047 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2010 AustLII flag 9
Idameneo (No 123) Pty Ltd v Angel-Honnibal [2002] NSWSC 1214; [2003] ATPR 41-918; [2003] Aust Contract Reports 90-161 Supreme Court of New South Wales Australia - New South Wales 18 Dec 2002 AustLII flag 22
Zahedpur v Idameneo (No 123) Pty Ltd [2016] QCA 134 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 May 2016 AustLII flag 5
[2018] NSD 1754 [2018] NSD 1754 Canada - Nova Scotia circa 2018 flag 1
[2018] NSD 1753 [2018] NSD 1753 Canada - Nova Scotia circa 2018 flag 1
[2018] NSD 1752 [2018] NSD 1752 Canada - Nova Scotia circa 2018 flag 1
[2018] NSD 1755 [2018] NSD 1755 Canada - Nova Scotia circa 2018 flag 1
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners (1946) 1 All ER 68; (1945) 27 Tax Cas 103 United Kingdom circa 1945 LexisNexis flag 16
Kelsall Parsons & Co v Commissioners of Inland Revenue [1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238 Scottish Court of Session United Kingdom - Scotland 6 Jan 1938 BAILII flag 19

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