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Hance v FCT; Hannebery v FCT   flag  197

[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644
Federal Court of Australia
Australia - Commonwealth
19th December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
PR 2024/8 - WA Blue Gum Project 2024 [2024] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
Premier Bay Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2023] VCAT 277 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Mar 2023 AustLII flag 1
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR PR2023/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR PR2022/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR PR2021/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR PR2020/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR PR2019/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR PR2018/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR PR2017/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR PR2016/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR PR2016/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR PR2016/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR PR2016/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR PR2016/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR PR2015/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR PR2015/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR PR2015/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
Clarke (as Trustee of the Clarke Family Trust) v Great Southern Finance Pty Ltd (Receivers and Managers Appointed) (in liquidation) [2014] VSC 516 Supreme Court of Victoria Australia - Victoria 11 Dec 2014 AustLII flag 73
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR PR2014/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR PR2014/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR 18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR PR2014/18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR PR2013/17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR PR2013/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR PR2013/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR 17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
Lederberger v Mediterranean Olives Financial Pty Ltd [2012] VSCA 262; (2012) 38 VR 509 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Oct 2012 AustLII flag 59
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR PR2012/15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR 29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR 22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR 15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR PR2012/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR PR2012/29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR PR2012/23W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR PR2012/22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Public Rulings Program - 12 December 2011 [2011] ATOPRP 12 Australian Taxation Office Australia - Commonwealth 12 Dec 2011 AustLII flag
Public Rulings Program - 7 November 2011 [2011] ATOPRP 11 Australian Taxation Office Australia - Commonwealth 7 Nov 2011 AustLII flag
Public Rulings Program - 20 October 2011 [2011] ATOPRP 10 Australian Taxation Office Australia - Commonwealth 20 Oct 2011 AustLII flag
Public Rulings Program - 19 September 2011 [2011] ATOPRP 9 Australian Taxation Office Australia - Commonwealth 19 Sep 2011 AustLII flag
Public Rulings Program - 16 August 2011 [2011] ATOPRP 8 Australian Taxation Office Australia - Commonwealth 16 Aug 2011 AustLII flag
Public Rulings Program - 13 July 2011 [2011] ATOPRP 7 Australian Taxation Office Australia - Commonwealth 13 Jul 2011 AustLII flag
Mediterranean Olives Financial Pty Ltd v Lederberger [2011] VSC 301 Supreme Court of Victoria Australia - Victoria 1 Jul 2011 AustLII flag 6
Public Rulings Program - 20 June 2011 [2011] ATOPRP 6 Australian Taxation Office Australia - Commonwealth 20 Jun 2011 AustLII flag
Esso Australia Resources Pty Ltd v The Commissioner of Taxation [2011] FCA 565 Federal Court of Australia Australia - Commonwealth 30 May 2011 AustLII flag 2
Public Rulings Program - 10 May 2011 [2011] ATOPRP 5 Australian Taxation Office Australia - Commonwealth 10 May 2011 AustLII flag
Public Rulings Program - 12 April 2011 [2011] ATOPRP 4 Australian Taxation Office Australia - Commonwealth 12 Apr 2011 AustLII flag
Public Rulings Program - 10 March 2011 [2011] ATOPRP 3 Australian Taxation Office Australia - Commonwealth 10 Mar 2011 AustLII flag
Public Rulings Program - 15 February 2011 [2011] ATOPRP 2 Australian Taxation Office Australia - Commonwealth 15 Feb 2011 AustLII flag
Public Rulings Program - 20 December 2010 [2010] ATOPRP 12 Australian Taxation Office Australia - Commonwealth 20 Dec 2010 AustLII flag
Public Rulings Program - 22 November 2010 [2010] ATOPRP 11 Australian Taxation Office Australia - Commonwealth 22 Nov 2010 AustLII flag
Public Rulings Program - 15 October 2010 [2010] ATOPRP 10 Australian Taxation Office Australia - Commonwealth 15 Oct 2010 AustLII flag
Public Rulings Program - 14 September 2010 [2010] ATOPRP 9 Australian Taxation Office Australia - Commonwealth 14 Sep 2010 AustLII flag
Public Rulings Program - 6 August 2010 [2010] ATOPRP 8 Australian Taxation Office Australia - Commonwealth 6 Aug 2010 AustLII flag
Public Rulings Program - 6 July 2010 [2010] ATOPRP 7 Australian Taxation Office Australia - Commonwealth 6 Jul 2010 AustLII flag
Public Rulings Program - 8 June 2010 [2010] ATOPRP 6 Australian Taxation Office Australia - Commonwealth 8 Jun 2010 AustLII flag
Public Rulings Program - 14 May 2010 [2010] ATOPRP 5 Australian Taxation Office Australia - Commonwealth 14 May 2010 AustLII flag
Public Rulings Program - 9 April 2010 [2010] ATOPRP 4 Australian Taxation Office Australia - Commonwealth 9 Apr 2010 AustLII flag
Public Rulings Program - 11 March 2010 [2010] ATOPRP 3 Australian Taxation Office Australia - Commonwealth 11 Mar 2010 AustLII flag
Public Rulings Program - 11 February 2010 [2010] ATOPRP 2 Australian Taxation Office Australia - Commonwealth 11 Feb 2010 AustLII flag
Public Rulings Program - 14 January 2010 [2010] ATOPRP 1 Australian Taxation Office Australia - Commonwealth 14 Jan 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/2 - Income tax: 2010 Grain Co-Production Project [2010] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/3W - Income tax: AIL Almond Grower Project - 2010 (on or before 15 June 2010) [2010] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/27 - Income tax: Great Southern 2007 Almond Income Project (Replacement Responsible Entity) [2010] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/28 - Income tax: Great Southern 2008 Almond Income Project (Replacement Responsible Entity) [2010] ATOPR 28 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR PR2010/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/2 - Income tax: 2010 Grain Co-Production Project [2010] ATOPR PR2010/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/3W - Income tax: AIL Almond Grower Project - 2010 (on or before 15 June 2010) [2010] ATOPR PR2010/3W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR PR2010/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR PR2010/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR PR2010/11W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR PR2010/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR PR2010/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/27 - Income tax: Great Southern 2007 Almond Income Project (Replacement Responsible Entity) [2010] ATOPR PR2010/27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/28 - Income tax: Great Southern 2008 Almond Income Project (Replacement Responsible Entity) [2010] ATOPR PR2010/28 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
TD 2010/8 - Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme? [2010] ATOTD 8 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/9 - Income tax: is a payment received by an investor in a non-forestry managed investment scheme upon the winding-up of the scheme, that does not involve the disposal of your interest in the scheme to another person, necessarily ordinary or statutory income under the Income Tax Assessment Act 1997? [2010] ATOTD 9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/14 - Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied? [2010] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/15 - Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 of that Act in respect of a participant's initial contribution to the scheme? [2010] ATOTD 15 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/8 - Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme? [2010] ATOTD TD2010/8 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/9 - Income tax: is a payment received by an investor in a non-forestry managed investment scheme upon the winding-up of the scheme, that does not involve the disposal of your interest in the scheme to another person, necessarily ordinary or statutory income under the Income Tax Assessment Act 1997? [2010] ATOTD TD2010/9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/14 - Income tax: does a failure to plant trees intended to be established under a forestry scheme affect the timing of deductions for expenditure on seasonally dependent agronomic activities where paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 and section 82KZMG of the Income Tax Assessment Act 1936 have previously been ruled to be satisfied? [2010] ATOTD TD2010/14 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/15 - Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 of that Act in respect of a participant's initial contribution to the scheme? [2010] ATOTD TD2010/15 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Public Rulings Program - 13 November 2009 [2009] ATOPRP 11 Australian Taxation Office Australia - Commonwealth 13 Nov 2009 AustLII flag
Public Rulings Program - 9 October 2009 [2009] ATOPRP 10 Australian Taxation Office Australia - Commonwealth 9 Oct 2009 AustLII flag
Brookfield Multiplex Ltd v International Litigation Funding Partners Pte Ltd (No 3) [2009] FCA 450; (2009) 256 ALR 427; (2009) 71 ACSR 588; 27 ACLC 712; 3 BFRA 549 Federal Court of Australia Australia - Commonwealth 6 May 2009 AustLII flag 8
Treecorp Australia Ltd (in liq) v Dwyer [2009] FCA 278; (2009) 175 FCR 373; (2009) 71 ACSR 127; 27 ACLC 676 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 9
PR 2009/37 - Income tax: Rewards Group Premium Vineyard Project 2009 [2009] ATOPR PR2009/37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/36 - Income tax: 2009 Grain Co-Production Project [2009] ATOPR PR2009/36 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR PR2009/35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR PR2009/34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/33 - Income tax: Gunns Plantations Walnut Project No 3 - Early Growers [2009] ATOPR PR2009/33 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/30 - Income tax: Olive Growers Australia Project 2007 for 2009 Growers (pre 1 June 2009) [2009] ATOPR PR2009/30 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/28W - Income tax: Piangil Grower Project - 2008 (2009 Growers) [2009] ATOPR PR2009/28W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR PR2009/27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR PR2009/26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR PR2009/25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR PR2009/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR PR2009/23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/16W - Income tax: Arafura Pearl Project 2009 [2009] ATOPR PR2009/16W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR PR2009/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR PR2009/12W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/11 - Income tax: 2007 Macgrove Project (2009 Growers) [2009] ATOPR PR2009/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/13 - Income tax: Tasmanian Premium Cherries Project (May 2009 Growers) [2009] ATOPR PR2009/13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/9W - Income tax: Macquarie Almond Investment 2009 - Early Growers (to 15 June 2009) [2009] ATOPR PR2009/9W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR PR2009/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR PR2009/10W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR PR2009/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR PR2009/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR PR2009/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/57 - Income tax: Gunns Plantations Walnut Project No 3 - Late Growers [2009] ATOPR 57 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/56 - Income tax: Rewards Group Premium Vineyard Project 2009 Late Growers (Pre 31 December 2009) [2009] ATOPR 56 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR PR2009/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR 53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/55W - Income tax: Arafura Pearl Project 2010 [2009] ATOPR 55 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/49W - Income tax: Macquarie Almond Investment 2009 - Late Growers [2009] ATOPR 49 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR 48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/50W - Income tax: Rewards Group Premium Timber Project 2009 - Late Growers [2009] ATOPR 50 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR 46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR 45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR 47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR 43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR 39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR 44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/36 - Income tax: 2009 Grain Co-Production Project [2009] ATOPR 36 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR 35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/37 - Income tax: Rewards Group Premium Vineyard Project 2009 [2009] ATOPR 37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/33 - Income tax: Gunns Plantations Walnut Project No 3 - Early Growers [2009] ATOPR 33 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/30 - Income tax: Olive Growers Australia Project 2007 for 2009 Growers (pre 1 June 2009) [2009] ATOPR 30 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR 26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/28W - Income tax: Piangil Grower Project - 2008 (2009 Growers) [2009] ATOPR 28 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR 25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/13 - Income tax: Tasmanian Premium Cherries Project (May 2009 Growers) [2009] ATOPR 13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR PR2009/47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR PR2009/48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/16W - Income tax: Arafura Pearl Project 2009 [2009] ATOPR 16 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/50W - Income tax: Rewards Group Premium Timber Project 2009 - Late Growers [2009] ATOPR PR2009/50W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR PR2009/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR PR2009/53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/55W - Income tax: Arafura Pearl Project 2010 [2009] ATOPR PR2009/55W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/49W - Income tax: Macquarie Almond Investment 2009 - Late Growers [2009] ATOPR PR2009/49W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/57 - Income tax: Gunns Plantations Walnut Project No 3 - Late Growers [2009] ATOPR PR2009/57 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR 12 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/11 - Income tax: 2007 Macgrove Project (2009 Growers) [2009] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/56 - Income tax: Rewards Group Premium Vineyard Project 2009 Late Growers (Pre 31 December 2009) [2009] ATOPR PR2009/56 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR PR2009/46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/9W - Income tax: Macquarie Almond Investment 2009 - Early Growers (to 15 June 2009) [2009] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR PR2009/45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR PR2009/44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR PR2009/43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR PR2009/39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR PR2008/73W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR PR2008/70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR PR2008/69W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR PR2008/67W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR 73 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR 70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR 69 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR 67 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Corporations Act 2001 (Cth) s1, s3, s4, s9, s601ED, s601FA, s601FB, s601FC
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth) s1, s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mier v FN Management Pty Ltd [2005] QCA 408; [2006] 1 Qd R 339; (2005) 56 ACSR 93; 23 ACLC 1 Supreme Court of Queensland - Court of Appeal Australia - Queensland 4 Nov 2005 AustLII flag 41
Southern Wine Corporation Pty Ltd (In liq) v Frankland River Olive Co Ltd (2005) 31 WAR 162 Australia - Western Australia circa 2005 LexisNexis AU flag 14
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
Global Finance Group Pty Ltd, Re [2002] WASC 63; (2002) 26 WAR 385 Supreme Court of Western Australia Australia - Western Australia 5 Apr 2002 AustLII flag 64
Vincent v Commissioner of Taxation (Cth) (2002) 50 ATR 20 Australia circa 2002 Legal Online / Westlaw flag 13
Gideons International Service Mark (1991) 108 RPC 141 circa 1991 1
Commissioner of Taxation v Raymor (NSW) Pty Ltd [1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag 65
Commissioner of Taxation v Emmakell Pty Ltd [1989] FCA 34; (1990) 22 FCR 157; 98 ALR 539; (1990) 21 ATR 346 Federal Court of Australia Australia - Commonwealth 28 Feb 1989 AustLII flag 41
FCT v Walker (1984) 2 FCR 283; 15 ATR 847 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 16
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Milne v FCT [1976] HCA 2; (1976) 133 CLR 526; 8 ALR 258; 5 ATR 785; 50 ALJR 412 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 43
Secretan v Hart [1969] 1 WLR 1599 United Kingdom circa 1969 LexisNexis / Westlaw flag 5
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397

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