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Mussalli v Commissioner of Taxation   flag  2

[2021] FCAFC 71; 284 FCR 516
Federal Court of Australia
Australia - Commonwealth
14th May, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Federal Court of Australia Australia - Commonwealth 22 Nov 2024 AustLII flag
TD 2024/6 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2024] ATOTD 6 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s82KZMD, s95, s97
Income Tax Assessment Act 1997 (Cth) s5.1, s9.5
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
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
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
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
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
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
Visy Industries USA Pty Ltd v Commissioner of Taxation [2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232 Federal Court of Australia Australia - Commonwealth 14 Sep 2011 AustLII flag 11
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
FCT v Ashwick (Qld) (2011) 192 FCR 325; [2011] FCAFC 49 Federal Court of Australia Australia - Commonwealth circa 2011 Legal Online / Westlaw flag 13
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
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Spassked Pty Ltd v Commissioner of Taxation [2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 52
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
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
Commissioner of Taxation v Northumberland Development Co Pty Ltd (1995) 59 FCR 103; 138 ALR 89; (1995) 31 ATR 161 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 22
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
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
Commissioner of Taxation v Creer [1986] FCA 166; (1986) 11 FCR 52; (1986) 65 ALR 485; (1986) 17 ATR 548 Federal Court of Australia Australia - Commonwealth 28 May 1986 AustLII flag 18
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Tucker v Granada Motorway Services Ltd [1979] 2 All ER 801 United Kingdom circa 1979 LexisNexis flag 10
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
Commissioner of Internal Revenue v P G Lake, Inc 356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743 United States Supreme Court United States 19 May 1958 WorldLII flag 137
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
FCT v The Midland Railway Co of Western Australia Ltd [1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372 High Court of Australia Australia - Commonwealth 6 Mar 1952 AustLII flag 36
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 flag 199
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
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
IR Commissioners v Longmans Green & Co Ltd (1932) 17 Tax Cas 272 United Kingdom circa 1932 flag 7
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
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
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25

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