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Victoria Power Networks Pty Ltd v Commissioner of Taxation   flag 

[2020] FCAFC 169
Federal Court of Australia
Australia - Commonwealth
21st October, 2020

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s21A
Income Tax Assessment Act 1997 (Cth)
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
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
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
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 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
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 1056
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
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
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 341
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 178
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 386
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
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
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 66
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 956
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
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
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 2012 IntelliConnect flag 2
APA Fixed Investment Trust Co Ltd v FCT (1948) 8 ATD 369; 4 AITR 105 Australia circa 1948 flag 7
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
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

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