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Victoria Power Networks Pty Ltd v FCT   flag  4

[2019] FCA 77; (2019) 109 ATR 537
Federal Court of Australia
Australia - Commonwealth
7th February, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CR 2025/2 - DBG Global Enterprises Pty Ltd - customer equity scheme [2025] ATOCR 2 Australian Taxation Office Australia - Commonwealth circa 2025 AustLII flag
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2020] FCAFC 169 Federal Court of Australia Australia - Commonwealth 21 Oct 2020 AustLII flag 1
Eichmann v Commissioner of Taxation [2020] FCAFC 155; (2020) 280 FCR 10 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 10
Commissioner of Taxation v Eichmann [2019] FCA 2155 Federal Court of Australia Australia - Commonwealth 20 Dec 2019 AustLII flag 6

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s21, s21A
Income Tax Assessment Act 1997 (Cth) s2.1
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Electricity Industry Act 2000 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Denmark Community Windfarm Ltd v FCT (2018) 107 ATR 384 Australia circa 2018 Legal Online / Westlaw flag 1
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 27
Commissioner of Taxation v Resource Capital Fund III LP [2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 14
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 12
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 76
Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority [2008] HCA 5; (2008) 233 CLR 259; (2008) 242 ALR 383; (2008) 82 ALJR 489; (2008) 170 LGERA 345 High Court of Australia Australia - Commonwealth 27 Feb 2008 AustLII flag 240
Leichhardt Council v Roads and Traffic Authority (NSW) [2006] NSWCA 353; (2006) 149 LGERA 439 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2006 AustLII flag 77
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Rotherwood Pty Ltd v Commissioner of Taxation (1996) 64 FCR 313; (1996) 32 ATR 276 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Commissioner of Taxation v Hyteco Hiring Pty Ltd [1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218 Federal Court of Australia Australia - Commonwealth 27 Oct 1992 AustLII flag 20
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag 65
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
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
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 344
Reckitt & Colman Pty Ltd v Commissioner of Taxation (Cth) (1974) 3 ALR 381; (1974) 23 FLR 58; (1974) 4 ATR 501 Australia circa 1974 LexisNexis AU flag 29
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 321
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
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 387
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
FCT v Becker [1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77 High Court of Australia Australia - Commonwealth 19 Nov 1952 AustLII flag 29
APA Fixed Investment Trust Co Ltd v FCT (1948) 8 ATD 369; 4 AITR 105 Australia circa 1948 flag 7
Boyce (HM Inspector of Taxes) v Whitwick Colliery Co Ltd [1934] All ER 706; (1934) 18 Tax Cas 655; 151 LT 464 United Kingdom circa 1934 LexisNexis flag 8
Seaham Harbour Dock Co v Crook (HM Inspector of Taxes) (1931) 16 Tax Cas 333; 48 TLR 91 United Kingdom circa 1931 LexisNexis flag 14
C Williamson's Tivoli Vaudeville Pty Ltd v FCT [1929] ArgusLawRp 90; (1929) 42 CLR 452; 36 ALR 14 Argus Law Reports Australia - Commonwealth 7 Nov 1929 AustLII flag 14
Hudson's Bay Co v Stevens (1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709 United Kingdom circa 1909 LexisNexis flag 32
77 Atc 4,255 77 ATC 4,255 Australia circa 1929 IntelliConnect flag 2

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