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Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust   flag  9

[2023] FCAFC 3; 115 ATR 316
Federal Court of Australia
Australia - Commonwealth
24th January, 2023

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Merchant v Commissioner of Taxation [2025] FCAFC 56 Federal Court of Australia Australia - Commonwealth 22 Apr 2025 AustLII flag
PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86; 303 FCR 1 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag 2
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 4
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28; 302 FCR 52 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 7
Hilton International Australia Pty Ltd v Commissioner of Taxation [2023] FCA 1504 Federal Court of Australia Australia - Commonwealth 1 Dec 2023 AustLII flag
PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 Federal Court of Australia Australia - Commonwealth 30 Nov 2023 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s97, s98A, s99A, s100A, s128B, s128D, s177A, s177C, s177CB, s177D
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth) s12
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
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 18
Rci Pty Ltd v FCT [2011] FCAFC 104; (2011) 84 ATR 785 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 13
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 15
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 86
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 17
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 28
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 35
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; (2018) 264 CLR 541; (2018) 357 ALR 408; (2018) 92 ALJR 713; (2018) 163 ALD 1; (2018) 75 AAR 434 High Court of Australia Australia - Commonwealth 8 Aug 2018 AustLII flag 1444
Re Day [2017] HCA 2; (2017) 340 ALR 368; (2017) 91 ALJR 262 High Court of Australia Australia - Commonwealth 27 Jan 2017 AustLII flag 62
Robinson Helicopter Co Inc v McDermott [2016] HCA 22; (2016) 331 ALR 550; (2016) 90 ALJR 679 High Court of Australia Australia - Commonwealth 8 Jun 2016 AustLII flag 783
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 195
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth 30 Apr 2003 AustLII flag 5196
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 245
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 373
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 77
FCT v Peabody (1994) 181 CLR 359; [1994] HCA 43 High Court of Australia Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 201
Devries v Australian National Railways Commission [1993] HCA 78; 112 ALR 641; 67 ALJR 528; (1993) 177 CLR 472 High Court of Australia Australia - Commonwealth 6 May 1993 AustLII flag 343
Devries v Australian National Railways Commission (1993) 177 CLR 472; [1993] HCA 78 High Court of Australia Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 1679
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 83
Miller & Associates Insurance Broking Pty Ltd v BMW Australia Finance Ltd [2010] HCA 31; (2010) 241 CLR 357; (2010) 270 ALR 204; (2010) 84 ALJR 644; (2010) 16 ANZ Insurance Cases 61-862; [2010] ATPR 42-325 Australia - Commonwealth 29 Sep 2010 AustLII flag 305

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