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Handbury Holdings Pty Ltd v FCT   flag  8

[2009] FCAFC 141; (2009) 179 FCR 569; [2009] ATC 20-136
Federal Court of Australia
Australia - Commonwealth
9th October, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Maric v Ericsson Australia Pty Ltd [2020] FCA 452; (2020) 293 IR 442 Federal Court of Australia Australia - Commonwealth 9 Apr 2020 AustLII flag 13
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
Australian Pipeline Ltd (as Responsible Entity for the Australian Pipeline Trust) v Commissioner of Taxation [2013] FCA 1372; (2013) 225 FCR 129; (2013) 97 ATR 854 Federal Court of Australia Australia - Commonwealth 18 Dec 2013 AustLII flag 2
Fowler v Commissioner of Taxation [2012] FCA 1040; [2012] ATC 20-351 Federal Court of Australia Australia - Commonwealth 21 Sep 2012 AustLII flag 7
Watson v Director-General, Department of Services, Technology and Administration [2010] NSWADT 44 Administrative Decisions Tribunal Australia - New South Wales 12 Feb 2010 AustLII flag
TD 2010/1 - Income tax: consolidation: capital gains: does paragraph 40-880(5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head Co of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group? [2010] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TD 2010/1 - Income tax: consolidation: capital gains: does paragraph 40-880 (5)(f) of the Income Tax Assessment Act 1997 prevent the deduction, under section 40-880 of that Act, of incidental costs described in subsection 110-35(2) of that Act that the head Co of a consolidated group or MEC group incurs, in disposing of shares in a subsidiary member to a non-group entity, before the member leaves the group? Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Context and complexity: some reflections by a new Judge" (FCA) [2010] FedJSchol 19 Perram, Justice Nye Australia circa 2010 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s4.5, s5.5, s70.1
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Handbury Holdings Pty Ltd v FCT [2008] FCA 1787; (2008) 74 ATR 560; [2008] ATC 20-071 Federal Court of Australia Australia - Commonwealth 28 Nov 2008 AustLII flag 8
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Institute of Patent Agents v Lockwood [1894] UKLawRpAC 38; [1894] AC 347; 63 LJPC 75 United Kingdom 11 Jun 1894 CommonLII flag 164

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