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Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation   flag  2

[2021] FCA 1597
Federal Court of Australia
Australia - Commonwealth
17th December, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2024] FCAFC 29 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 1
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation (No 2) [2022] FCA 260 Federal Court of Australia Australia - Commonwealth 22 Mar 2022 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177C
Income Tax Assessment Act 1997 (Cth) s3.5
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.5
THE ACT (Cth)
Taxation Administration Act 1953 (Cth) s14ZZO, s15
Transitional Act (Cth) s1, s5, s10, s15, s20, s30
Federal Court Rules 2011 (Cth) s39.32
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Cth)
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No 1) 2012 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 14
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
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 flag 6
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
Wallace v Kam [2013] HCA 19; (2013) 250 CLR 375; (2013) 297 ALR 383; 87 ALJR 648 High Court of Australia Australia - Commonwealth 8 May 2013 AustLII flag 342
Commissioner of Taxation v Futuris Corporation Ltd [2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306 Federal Court of Australia Australia - Commonwealth 19 Mar 2012 AustLII flag 11
Strong v Woolworths Ltd [2012] HCA 5; (2012) 246 CLR 182; (2012) 285 ALR 420; 86 ALJR 267 High Court of Australia Australia - Commonwealth 7 Mar 2012 AustLII flag 504
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 75
SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635; (2010) 79 ATR 193; [2010] ATC 20-190 Federal Court of Australia Australia - Commonwealth 25 Jun 2010 AustLII flag 12
WR Carpenter Holdings Pty Ltd v FCT [2007] FCAFC 103; (2007) 161 FCR 1; 241 ALR 636; (2007) 66 ATR 336 Federal Court of Australia Australia - Commonwealth 11 Jul 2007 AustLII flag 25
Boland v Yates Property Corporation Pty Ltd [1999] HCA 64; (1999) 167 ALR 575; (1999) 74 ALJR 209; [2000] Aust Torts Reports 81-538; [2000] ANZ Conv R 191; (1999) 20 Leg Rep 19 High Court of Australia Australia - Commonwealth 9 Dec 1999 AustLII flag 339
FCT v Peabody (1994) 181 CLR 359; 123 ALR 451 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
March v E & MH Stramare Pty Ltd [1991] HCA 12; (1991) 171 CLR 506; 99 ALR 423; (1991) 12 MVR 353; (1991) 65 ALJR 334; [1991] Aust Torts Reports 81-095 High Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 2340
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
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 flag 101
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 178
Spencer v Commonwealth (1907) 5 CLR 418; 14 ALR 253 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 956
385 ALR 461 385 ALR 461 Australia circa 1948 LexisNexis AU flag 1

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