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AXA Asia Pacific Holdings Ltd v Commissioner of Taxation   flag  12

[2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074
Federal Court of Australia
Australia - Commonwealth
3rd December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Hannover Life Re of Australasia Ltd v Commissioner of Taxation [2023] FCA 680 Federal Court of Australia Australia - Commonwealth 22 Jun 2023 AustLII flag 1
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts [2020] ATOGSTR GSTR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts [2020] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118 Federal Court of Australia Australia - Commonwealth 19 Dec 2019 AustLII flag
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business [2019] ATOGSTR GSTR2019/2 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business [2019] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525 Federal Court of Australia Australia - Commonwealth 24 Aug 2015 AustLII flag 9
Anderson and Commissioner of Taxation [2015] AATA 167 Administrative Appeals Tribunal Australia 23 Mar 2015 AustLII flag 1
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322 Federal Court of Australia Australia - Commonwealth 19 Feb 2015 AustLII flag 8
GSTD 2012/5 - Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? [2012] ATOGSTD GSTD2012/5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/5 - Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? [2012] ATOGSTD 5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.1
Life Insurance Act 1995 (Cth) s9, s12, s12A, s14, s38, s43
The Act (Cth) s1, s2, s5, s9, s11, s15, s20, s48, s55
Retirement Savings Accounts Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)
Taxation Administration Act 1953 (Cth) s5, s11, s14ZYA
Regulations (Cth) s5.11
Trade Practices Act 1974 (Cth) s47
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Visy Paper Pty Ltd v Australian Competition and Consumer Commission [2003] HCA 59; (2003) 216 CLR 1; 201 ALR 414; 77 ALJR 1893; [2003] ATPR 41-952 High Court of Australia Australia - Commonwealth 8 Oct 2003 AustLII flag 66
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Sydney Law Review Australia circa 1999 AustLII flag 10
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Hagemeyer Ireland Plc v Revenue Commissioners [2007] IEHC 49 High Court of Ireland Republic of Ireland 9 Feb 2007 BAILII flag 2
MKG-Kraftfahrzeuge-Factoring [2003] EUECJ C-305/01; [2004] All ER (EC) 454; [2003] ECR I-6729 Court of Justice of the European Communities Europe 26 Jun 2003 BAILII flag 25

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