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Virgin Holdings SA v Commissioner of Taxation     6

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII		3
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		6
"Table of cases"	[2017] ELECD 1061	Edited Legal Collections Data	Australia	circa 2017	AustLII
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		56
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		3

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
"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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"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		3
; Golder v United Kingdom	(1975) 57 ILR 201			circa 1975			7
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income	[1981] ATS 5		Australia	circa 1981	AustLII		14
Applicant A v Minister for Immigration and Ethnic Affairs	(1996) 190 CLR 225		Australia - Commonwealth	circa 1996	Legal Online / Westlaw		13821
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
Commissioner of Taxation v Lamesa Holdings BV	(1997) 77 FCR 597	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		31
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		959
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
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		35
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		271
Gadsden v Minister of National Revenue	83 DTC 127; [1983] CTC 2132		Canada	circa 1983			2
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		2
James v FCT	[1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293	High Court of Australia	Australia - Commonwealth	13 Aug 1924	AustLII		25
Kinsella v Revenue Commissioners	[2007] IEHC 250	High Court of Ireland	Republic of Ireland	31 Jul 2007	BAILII		4
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		38
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		43
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		148
Nicholas v Commissioner of Taxes (Vic)	[1940] UKPCHCA 2; (1940) 63 CLR 191	Privy Council	Australia	25 Apr 1940	AustLII		7
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		50
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		110
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		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		130
United States v Stewart	311 US 60; 85 L Ed 40; 61 SCt 102	United States Supreme Court	United States	16 Dec 1940	WorldLII		101
Vienna Convention on the Law of Treaties	[1974] ATS 2		Australia	circa 1974	AustLII		39