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Virgin Holdings SA v Commissioner of Taxation   flag  6

[2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051
Federal Court of Australia
Australia - Commonwealth
10th October, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 56
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
Allen's Asphalt Staff Superannuation Fund) v FCT [2010] FCA 1276 Federal Court of Australia Australia - Commonwealth 19 Nov 2010 AustLII flag 3
Z v Australian Crime Commission [2010] FCA 803; (2010) 188 FCR 85; (2010) 271 ALR 553 Federal Court of Australia Australia - Commonwealth 30 Jul 2010 AustLII flag 3
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Amendment (Capital Gains) Bill 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s25A, s47, s126, s167, s260
International Tax Agreements Act 1953 (Cth) s3, s4, s11E
Income Tax Assessment Act 1997 (Cth) s1.2
Income Tax Act 1930 (Cth)
Income Tax Act, 1967 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Federal Court Rules (Cth) s4
Taxes Consolidation Act 1997

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 110
United States v Stewart 311 US 60; 85 L Ed 40; 61 SCt 102 United States Supreme Court United States 16 Dec 1940 WorldLII flag 101
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 56
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Merchants' Loan & Trust Co v Smietanka (1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75 United States Supreme Court United States 28 Mar 1921 WorldLII flag 43
Vienna Convention on the Law of Treaties [1974] ATS 2 Australia circa 1974 AustLII flag 39
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 38
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
James v FCT [1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293 High Court of Australia Australia - Commonwealth 13 Aug 1924 AustLII flag 25
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 Australia circa 1981 AustLII flag 14
; Golder v United Kingdom (1975) 57 ILR 201 circa 1975 7
Nicholas v Commissioner of Taxes (Vic) [1940] UKPCHCA 2; (1940) 63 CLR 191 Privy Council Australia 25 Apr 1940 AustLII flag 7
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
Kinsella v Revenue Commissioners [2007] IEHC 250 High Court of Ireland Republic of Ireland 31 Jul 2007 BAILII flag 4
Allen's Asphalt Staff Superannuation Fund) v FCT [2010] FCA 1276 Federal Court of Australia Australia - Commonwealth 19 Nov 2010 AustLII flag 3
Z v Australian Crime Commission [2010] FCA 803; (2010) 188 FCR 85; (2010) 271 ALR 553 Federal Court of Australia Australia - Commonwealth 30 Jul 2010 AustLII flag 3
"Treaty application to a capital gains tax introduced after conclusion of the treaty" (2002) 76 Australian Law Journal 309 Australian Law Journal Australia circa 2002 Legal Online flag 3
Hastie Group Ltd v FCT [2008] FCA 444; [2008] ATC 20-019; 70 ATR 353 Federal Court of Australia Australia - Commonwealth 7 Apr 2008 AustLII flag 2
Gadsden v Minister of National Revenue 83 DTC 127; [1983] CTC 2132 Canada circa 1983 flag 2
Australia ’ s Capital Gains Tax and Double Taxation Agreements (2002) 56 (6) Bulletin for International Fiscal Documentation 228 Bulletin for International Fiscal Documentation circa 2002 1
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag

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