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Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)   flag  39

[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575
Federal Court of Australia
Australia - Commonwealth
7th September, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Asiamet (No 1) Resources Pty Ltd v Commissioner of Taxation [2003] FCA 35; (2003) 126 FCR 304; 196 ALR 692; 52 ATR 140 Federal Court of Australia Australia - Commonwealth 31 Jan 2003 AustLII flag 26
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 flag 16
Lawrence v Commissioner of Taxation [2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306 Federal Court of Australia Australia - Commonwealth 20 Mar 2009 AustLII flag 16
Lawrence v FCT [2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 14
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
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
FCT v Asiamet (No 1) Resources Pty Ltd [2004] FCAFC 73; (2004) 137 FCR 146; 55 ATR 239 Federal Court of Australia Australia - Commonwealth 30 Mar 2004 AustLII flag 11
Idlecroft Pty Ltd v Commissioner of Taxation [2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224 Federal Court of Australia Australia - Commonwealth 5 Aug 2005 AustLII flag 10
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Ryan and Commissioner of Taxation [2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140 Administrative Appeals Tribunal Australia 19 Jul 2004 AustLII flag 9
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 flag 8
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Illuka Park Trust v Commissioner of Taxation [2023] FCAFC 89; 298 FCR 449 Federal Court of Australia Australia - Commonwealth 9 Jun 2023 AustLII flag 3
Ierna v Commissioner of Taxation [2024] FCA 592 Federal Court of Australia Australia - Commonwealth 6 Jun 2024 AustLII flag 1
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation) [2023] AATA 3005 Administrative Appeals Tribunal Australia 20 Sep 2023 AustLII flag 1
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80 Federal Court of Australia Australia - Commonwealth 14 Jun 2024 AustLII flag
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia [2016] HCATrans 237 High Court of Australia Australia - Commonwealth 11 Oct 2016 AustLII flag
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 flag
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 flag
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 flag
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 flag
TR 2009/2 - Income tax: genuine redundancy payments [2009] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2009/2 - Income tax: genuine redundancy payments [2009] ATOTR TR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
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 flag
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
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 flag
Commissioner of Taxation v Hart [2003] HCATrans 452 High Court of Australia Australia - Commonwealth 7 Nov 2003 AustLII flag
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR TR2002/19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR TR2002/13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3
"Interpreting tax statutes: imposing purpose on a results based test" (2013) 11 (2) E-Journal of Tax Research 138 Fisher, Rodney Australia circa 2013 AustLII flag
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5 Cassidy, Julie Australia circa 2001 AustLII flag
"CC (New South Wales) Pty Ltd v FCT: Part IVA Can Apply to Loss Trusts" (1999) 2 (6) Journal of Australian Taxation 437 Carbone, Domenic Australia circa 1999 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s47, s102T, s177A, s177C, s177D, s177E, s177F, s260, s446
Income Tax Assessment Act (No 3) 1972 (Cth)
Income Tax Laws Amendment Act (No 2) 1981 (Cth)
Federal Court Rules (Cth)
Finance Act 1960 s28

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Pagone, G T Australia circa 2003 AustLII flag 3
(1989) 24 Taxation in Australia 82 (1989) 24 Taxation in Australia 82 Taxation in Australia Australia circa 1989 flag 2
Ierna v Commissioner of Taxation [2024] FCA 592 Federal Court of Australia Australia - Commonwealth 6 Jun 2024 AustLII flag 1
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation) [2023] AATA 3005 Administrative Appeals Tribunal Australia 20 Sep 2023 AustLII flag 1
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80 Federal Court of Australia Australia - Commonwealth 14 Jun 2024 AustLII flag
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia [2016] HCATrans 237 High Court of Australia Australia - Commonwealth 11 Oct 2016 AustLII flag
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 flag
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 flag
"Interpreting tax statutes: imposing purpose on a results based test" (2013) 11 (2) E-Journal of Tax Research 138 Fisher, Rodney Australia circa 2013 AustLII flag
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 flag
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 flag
TR 2009/2 - Income tax: genuine redundancy payments [2009] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TR 2009/2 - Income tax: genuine redundancy payments [2009] ATOTR TR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
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 flag
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 flag
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
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 flag
Commissioner of Taxation v Hart [2003] HCATrans 452 High Court of Australia Australia - Commonwealth 7 Nov 2003 AustLII flag
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR TR2002/13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes [2002] ATOTR TR2002/19 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes [2002] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
"Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5 Cassidy, Julie Australia circa 2001 AustLII flag
"CC (New South Wales) Pty Ltd v FCT: Part IVA Can Apply to Loss Trusts" (1999) 2 (6) Journal of Australian Taxation 437 Carbone, Domenic Australia circa 1999 AustLII flag

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