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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
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
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
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

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
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
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
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
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
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Commonwealth v Tasmania [1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266 High Court of Australia Australia - Commonwealth 1 Jul 1983 AustLII flag 959
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
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
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
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
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
Kinsella v Revenue Commissioners [2007] IEHC 250 High Court of Ireland Republic of Ireland 31 Jul 2007 BAILII flag 4
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 271
Nicholas v Commissioner of Taxes (Vic) [1940] UKPCHCA 2; (1940) 63 CLR 191 Privy Council Australia 25 Apr 1940 AustLII flag 7
"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
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
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
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
Gadsden v Minister of National Revenue 83 DTC 127; [1983] CTC 2132 Canada circa 1983 flag 2
; Golder v United Kingdom (1975) 57 ILR 201 circa 1975 7
Applicant A v Minister for Immigration and Ethnic Affairs (1996) 190 CLR 225 Australia - Commonwealth circa 1996 Legal Online / Westlaw flag 13821
Vienna Convention on the Law of Treaties [1974] ATS 2 Australia circa 1974 AustLII flag 39
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

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