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Commissioner of Taxation v Hart    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vicinity Funds RE Ltd v Commissioner of State Revenue	[2024] VSC 658	Supreme Court of Victoria	Australia - Victoria	30 Oct 2024	AustLII
PepsiCo, Inc v Commissioner of Taxation	[2024] FCAFC 86; 303 FCR 1	Federal Court of Australia	Australia - Commonwealth	26 Jun 2024	AustLII
Ierna v Commissioner of Taxation	[2024] FCA 592	Federal Court of Australia	Australia - Commonwealth	6 Jun 2024	AustLII
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)	[2024] FCA 253	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation	[2024] FCAFC 29	Federal Court of Australia	Australia - Commonwealth	8 Mar 2024	AustLII
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2024] FCAFC 28	Federal Court of Australia	Australia - Commonwealth	8 Mar 2024	AustLII
CPG Group Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 199	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
HNMF and Commissioner of Taxation (Taxation)	[2023] AATA 4067	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust	[2023] FCAFC 3; 115 ATR 316	Federal Court of Australia	Australia - Commonwealth	24 Jan 2023	AustLII
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2022] FCA 1092	Federal Court of Australia	Australia - Commonwealth	16 Sep 2022	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
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
VNBM and Commissioner of Taxation	[2021] AATA 1626	Administrative Appeals Tribunal	Australia	7 Jun 2021	AustLII
Cobanov v Josifovski (No 2)	[2021] ACTSC 111	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	4 Jun 2021	AustLII
Australian Competition and Consumer Commission v Google LLC (No 2)	[2021] FCA 367; (2021) 391 ALR 346	Federal Court of Australia	Australia - Commonwealth	16 Apr 2021	AustLII
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation	[2018] FCA 2041	Federal Court of Australia	Australia - Commonwealth	21 Dec 2018	AustLII
Douglass v Commissioner of Taxation	[2018] AATA 3729	Administrative Appeals Tribunal	Australia	3 Oct 2018	AustLII
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII
Orica Ltd v Commissioner of Taxation	[2015] FCA 1399	Federal Court of Australia	Australia - Commonwealth	7 Dec 2015	AustLII
Disputant O v Commissioner of Inland Revenue	[2015] NZTRA 20	New Zealand Taxation Review Authority	New Zealand	27 Nov 2015	NZLII
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4)	[2015] FCA 1092; (2015) 102 ATR 13	Federal Court of Australia	Australia - Commonwealth	23 Oct 2015	AustLII
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
Track and Commissioner of Taxation	[2015] AATA 45	Administrative Appeals Tribunal	Australia	29 Jan 2015	AustLII
R v Dunn (No 9)	[2014] WASC 61	Supreme Court of Western Australia	Australia - Western Australia	28 Feb 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD TD2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR WETR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2013/D1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2013] ATODWETR WETR2013/D1	Australian Taxation Office	Australia - Commonwealth	11 Dec 2013	AustLII
Bartlett v R [No 2]	[2013] WASC 83	Supreme Court of Western Australia	Australia - Western Australia	15 Mar 2013	AustLII
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
Mills v Commissioner of Taxation	[2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; (2012) 87 ALJR 53; [2012] ATC 20-360	High Court of Australia	Australia - Commonwealth	14 Nov 2012	AustLII
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
TD 2012/1 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this Determination?	[2012] ATOTD TD2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/1 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this Determination?	[2012] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII
Rci Pty Ltd v FCT	[2011] FCAFC 104; (2011) 84 ATR 785	Federal Court of Australia	Australia - Commonwealth	22 Aug 2011	AustLII
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
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD WETD2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd	[2010] FCAFC 134; (2010) 189 FCR 204	Federal Court of Australia	Australia - Commonwealth	18 Nov 2010	AustLII
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2010] FCAFC 130; (2010) 189 FCR 151	Federal Court of Australia	Australia - Commonwealth	10 Nov 2010	AustLII
WETD 2010/D1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7?	[2010] ATODWETD WETD2010/D1	Australian Taxation Office	Australia - Commonwealth	3 Nov 2010	AustLII
MacMahon and Commissioner of Taxation	[2010] AATA 724	Administrative Appeals Tribunal	Australia	23 Sep 2010	AustLII
RCI Pty Ltd v Commissioner of Taxation	[2010] FCA 939; (2010) 272 ALR 347; [2010] ATC 20-207	Federal Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII
Futuris Corporation Ltd v FCT	[2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII
Citigroup Pty Ltd v FCT	[2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412	Federal Court of Australia	Australia - Commonwealth	9 Aug 2010	AustLII
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
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII
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
Rowe and Commissioner of Taxation	[2010] AATA 341	Administrative Appeals Tribunal	Australia	7 May 2010	AustLII
Reynolds Wines Ltd v Commissioner of Taxation	[2010] AATA 121; [2010] ATC 10-122	Administrative Appeals Tribunal	Australia	16 Feb 2010	AustLII
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?	[2010] ATOTD 12	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2010] ATOWETD WETD2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR GSTR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?	[2010] ATOTD TD2010/12	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2010] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2009] FCA 1550; [2009] ATC 20-155; 77 ATR 518	Federal Court of Australia	Australia - Commonwealth	21 Dec 2009	AustLII
Shui on Credit Co Ltd v Commissioner of Inland Revenue	[2009] HKCFA 102; [2010] 2 HKC 80; (2009) 12 HKCFAR 392; [2010] 1 HKLRD 237	Hong Kong Court of Final Appeal	Hong Kong	30 Nov 2009	HKLII
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2009] FCA 1210; (2009) 113 ALD 254; (2009) 75 ATR 916; [2009] ATC 20-141	Federal Court of Australia	Australia - Commonwealth	28 Oct 2009	AustLII
Re News Australia Holdings Pty Ltd and FCT	[2009] AATA 750; 75 ATR 971; [2009] ATC 10-109	Administrative Appeals Tribunal	Australia	29 Sep 2009	AustLII
FCT v Star City Pty Ltd (No 2)	[2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447	Federal Court of Australia	Australia - Commonwealth	10 Sep 2009	AustLII
TAB Ltd v Racing Victoria Ltd	[2009] VSC 338	Supreme Court of Victoria	Australia - Victoria	13 Aug 2009	AustLII
WETD 2009/D1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2009] ATODWETD WETD2009/D1	Australian Taxation Office	Australia - Commonwealth	24 Jun 2009	AustLII
Futuris Corporation Ltd v FCT	[2009] FCA 600; (2009) 75 ATR 365; [2009] ATC 20-115	Federal Court of Australia	Australia - Commonwealth	4 Jun 2009	AustLII
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
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes	[2009] ATOTR TR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes	[2009] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII
Lenzo v Commissioner of Taxation of the Commonwealth of Australia	[2008] HCATrans 371	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII
Lawrence v FCT	[2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Princi v FCT	[2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938	Federal Court of Australia	Australia - Commonwealth	4 Apr 2008	AustLII
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
McCutcheon v FCT	[2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009	Federal Court of Australia	Australia - Commonwealth	12 Mar 2008	AustLII
Re O'Brien and FCT	[2008] AATA 86; [2008] ATC 10-002; 71 ATR 251	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements	[2008] ATOTR TR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?	[2008] ATOTD TD2008/27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements	[2008] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?	[2008] ATOTD 27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Carter and Commissioner of Taxation	[2007] AATA 2012; 67 ATR 734	Administrative Appeals Tribunal	Australia	3 Dec 2007	AustLII
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII
Trail Bros Steel and Plastics Pty Ltd and Commissioner of Taxation	[2007] AATA 1850; 70 ATR 459	Administrative Appeals Tribunal	Australia	12 Oct 2007	AustLII
Barham and Commissioner of Taxation	[2007] AATA 1824; 68 ATR 328	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII
Wood and Commissioner of Taxation	[2007] AATA 1802; 68 ATR 987	Administrative Appeals Tribunal	Australia	25 Sep 2007	AustLII
Lenzo v Commissioner of Taxation	[2007] FCA 1402	Federal Court of Australia	Australia - Commonwealth	7 Sep 2007	AustLII
Walters v FCT	[2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156	Federal Court of Australia	Australia - Commonwealth	20 Aug 2007	AustLII
Tolich v Commissioner of Taxation	[2007] FCA 1195	Federal Court of Australia	Australia - Commonwealth	10 Aug 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Iddles v Commissioner of Taxation	[2007] FCA 395	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII
Cumins v FCT	[2007] FCAFC 21; 66 ATR 57	Federal Court of Australia	Australia - Commonwealth	2 Mar 2007	AustLII
Epov v FCT	[2007] FCA 34; (2007) 65 ATR 399	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII
Macpherson and Commissioner of Taxation	[2007] AATA 1022; (2007) 65 ATR 702	Administrative Appeals Tribunal	Australia	22 Jan 2007	AustLII
Wensemius and Commissioner of Taxation	[2007] AATA 1006; (2007) 66 ATR 144	Administrative Appeals Tribunal	Australia	11 Jan 2007	AustLII
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?	[2007] ATOGSTD GSTD2007/2	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?	[2007] ATOGSTD 2	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Mullen & De Bry	[2006] FMCAfam 561	Federal Magistrates Court of Australia	Australia	20 Oct 2006	AustLII
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII
Serana Pty Ltd and Commissioner of State Revenue	[2006] WASAT 78	State Administrative Tribunal of Western Australia	Australia - Western Australia	29 Mar 2006	AustLII
Cumins v Commissioner of Taxation	[2006] FCA 43	Federal Court of Australia	Australia - Commonwealth	6 Feb 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/5 - Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?	[2006] ATOGSTD GSTD2006/5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/5 - Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?	[2006] ATOGSTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Taxpayers and Commissioner of Taxation	[2005] AATA 1251; 61 ATR 1132	Administrative Appeals Tribunal	Australia	16 Dec 2005	AustLII
Starr and Commissioner of Taxation	[2005] AATA 797; 61 ATR 1001	Administrative Appeals Tribunal	Australia	19 Aug 2005	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII
Corporate Initiatives Pty Ltd v Commissioner of Taxation	[2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351	Federal Court of Australia	Australia - Commonwealth	28 Apr 2005	AustLII
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII
TD 2005/34 - Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?	[2005] ATOTD 34	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/33 - Income tax: does expenditure - which is a non-capital cost of ownership of a CGT asset - form part of the cost base of the asset, if it is a tax benefit in connection with a scheme to which the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 apply?	[2005] ATOTD TD2005/33	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/34 - Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?	[2005] ATOTD TD2005/34	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/33 - Income tax: does expenditure - which is a non-capital cost of ownership of a CGT asset - form part of the cost base of the asset, if it is a tax benefit in connection with a scheme to which the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 apply?	[2005] ATOTD 33	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR GSTR2005/3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936	[2005] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/19 - Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936	[2005] ATOTR TR2005/19	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII
Magazine Co and Commissioner of Taxation	[2004] AATA 1173; 58 ATR 1001	Administrative Appeals Tribunal	Australia	9 Nov 2004	AustLII
Re Dibarr Pty Ltd and FCT	[2004] AATA 1030; 57 ATR 1183	Administrative Appeals Tribunal	Australia	1 Oct 2004	AustLII
Taxpayer and Commissioner of Taxation	[2004] AATA 1041; 47 ATR 1149	Administrative Appeals Tribunal	Australia	1 Oct 2004	AustLII
GSTR 2004/D5 - Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises	[2004] ATODGSTR GSTR2004/D5	Australian Taxation Office	Australia - Commonwealth	4 Aug 2004	AustLII
GSTR 2004/D6 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: Use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises	[2004] ATODGSTR GSTR2004/D6	Australian Taxation Office	Australia - Commonwealth	4 Aug 2004	AustLII
GSTR 2004/D4 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - Exploitation of the second hand goods provisions to obtain input tax credits	[2004] ATODGSTR GSTR2004/D4	Australian Taxation Office	Australia - Commonwealth	14 Jul 2004	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Independent Tax Dispute Resolution and Social Justice in Australia"	(2012) 35 University of New South Wales Law Journal 470	Tran-Nam, Binh; Walpole, Michael	Australia	circa 2012	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Speech - Illuminating Tax Avoidance" (VSC)	[2011] VicJSchol 13	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Speech 1313Part IVA Where Are We And Where Are We Going? The Big Picture" (VSC)	[2011] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"The speech 'Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far' was delivered by the Hon. Justice Pagone at the Taxation Institute of Australia Lecture, Victorian State Library, 13 October 2010" (VSC)	[2010] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2010	AustLII
"Weaving the Ethical Tapestry in These Changing Times - Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners"	(2010) 33 University of New South Wales Law Journal 745	Dabner, Justin; Burton, Mark	Australia	circa 2010	AustLII
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"	[2010] RevenueLawJl 2	Xynas, Lidia	Australia	circa 2010	AustLII
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII
"Speech - Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far" (VSC)	[2010] VicJSchol 60	Pagone, Justice Tony	Australia - Victoria	circa 2010	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One"	(2009) 2 Journal of Applied Law and Policy 65	Wilson-Rogers, Nicole; Pinto, Dale	Australia	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?"	[2008] JlATaxTA 16	O'Keefe, Patricia	Australia	circa 2008	AustLII
"Containing Tax Avoidance: Anti-Avoidance Strategies"	[2008] UNSWLRS 40	Evans, Chris	Australia	circa 2008	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"Responsive Regulation and the Uncertainty of Tax Law - Time to Reconsider the Commissioner's Model of Cooperative Compliance?"	(2007) 5 E-Journal of Tax Research 71	Burton, Mark	Australia	circa 2007	AustLII
"Speech - Advising on Part IVA" (VSC)	[2007] VicJSchol 24	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"Inclusion In Cost Base Of Investment Property Of Interest Denied Deductibility Under A Split Loan Because Of Part IVa: Some Follow Up Analysis"	[2007] RevenueLawJl 8	Boccabella, Dale	Australia	circa 2007	AustLII
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions"	[2007] UNSWLRS 12	Evans, Chris	Australia	circa 2007	AustLII
"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures"	(2007) 10 Journal of Australian Taxation 53	Pennicott, Scott	Australia	circa 2007	AustLII
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC)	[2007] VicJSchol 19	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"An Old Methodology in a New World: A Comment on our Current System of Judicial Decision Making in Tax Cases"	[2006] JlATaxTA 9	Dabner, Justin	Australia	circa 2006	AustLII
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?"	(2006) 4 E-Journal of Tax Research 25	Wilson-Rogers, Nicole	Australia	circa 2006	AustLII
"Walking the line: when is tax advice a conspiracy to defraud the Commonwealth? an analysis of Perce v R"	(2006) 9 Journal of Australian Taxation 1	Hodgson, Helen	Australia	circa 2006	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"It is the Community's Tax System"	[2006] JlATaxTA 2	D'Ascenzo, Michael	Australia	circa 2006	AustLII
"Quarantining Interest Deductions for Negatively Geared Rental Property Investments"	(2005) 3 E-Journal of Tax Research 65	O'Donnell, Jim	Australia	circa 2005	AustLII
"Tax Reform And The Use Of Overseas Tax Materials In Australia"	[2005] JlATaxTA 22	Fong, Colin	Australia	circa 2005	AustLII
"	[2005] RevenueLawJl 9	Boccabella, Dale	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Part IVA: Post-Hart"	(2004) 7 (2) Journal of Australian Taxation 357	D'Ascenzo, Michael	Australia	circa 2004	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII
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
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
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
(1994) 181 CLR 359	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw
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
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII
Bailey v FCT	[1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429	High Court of Australia	Australia - Commonwealth	4 Mar 1977	AustLII
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw
Ex parte Professional Engineers' Association	[1959] HCA 47; (1959) 107 CLR 208; 33 ALJR 236	High Court of Australia	Australia - Commonwealth	9 Sep 1959	AustLII
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII