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FCT v Macquarie Bank Ltd   flag  17

[2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373
Federal Court of Australia
Australia - Commonwealth
15th February, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Merchant v Commissioner of Taxation [2024] FCA 498 Federal Court of Australia Australia - Commonwealth 14 May 2024 AustLII flag 3
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2) [2024] FCA 253 Federal Court of Australia Australia - Commonwealth 20 Mar 2024 AustLII flag
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28 Federal Court of Australia Australia - Commonwealth 8 Mar 2024 AustLII flag 5
PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 Federal Court of Australia Australia - Commonwealth 30 Nov 2023 AustLII flag 1
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3; 115 ATR 316 Federal Court of Australia Australia - Commonwealth 24 Jan 2023 AustLII flag 8
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
Mansour v Jiang [2019] FCCA 1813 Federal Circuit Court of Australia Australia 28 Jun 2019 AustLII flag
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag
Gilbert+Tobin v Stoylar [2016] FCCA 743 Federal Circuit Court of Australia Australia 8 Apr 2016 AustLII flag 2
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
TD 2015/18 - Income tax: consolidation: Division 7A: what is the lodgment day for a private Co that is a subsidiary member of a consolidated group for the purposes of subsection 109D(6) of Division 7A of Part III of the Income Tax Assessment Act 1936 ? [2015] ATOTD TD2015/18 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TD 2015/18 - Income tax: consolidation: Division 7A: what is the lodgment day for a private Co that is a subsidiary member of a consolidated group for the purposes of subsection 109D(6) of Division 7A of Part III of the Income Tax Assessment Act 1936 ? [2015] ATOTD 18 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Stephensen v Lebessis [2014] VSC 498 Supreme Court of Victoria Australia - Victoria 7 Oct 2014 AustLII flag 2
Re Trustee for SR & K Hall Family Trust and Commissioner of Taxation [2013] AATA 681; (2013) 96 ATR 930 Administrative Appeals Tribunal Australia 24 Sep 2013 AustLII flag 1
TR 2004/11 - Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997 [2004] ATOTR TR2004/11 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"Table of cases" [2017] ELECD 1061 Edited Legal Collections Data Australia circa 2017 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Corporations Act 2001 (Cth)
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s177A, s177B, s177C, s177D, s177F, s177G
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Income Tax (International Agreements) Act 1953 (Cth)
Income Tax Laws Amendment Act (No 2) 1981 (Cth)
New Business Tax System (Consolidation) Act (No 1) 2002 (Cth)
Interpretation of Legislation Act 1984 (Vic) s35

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Mills v Commissioner of Taxation [2012] HCATrans 259 High Court of Australia Australia - Commonwealth 10 Oct 2012 AustLII flag 1
National Rugby League Investments Pty Ltd v Singtel Optus Pty Ltd [2012] FCAFC 59; (2012) 201 FCR 147; (2012) 289 ALR 27; (2012) 95 IPR 321 Federal Court of Australia Australia - Commonwealth 27 Apr 2012 AustLII flag 18
FCT v Noza Holdings Pty Ltd [2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 9
Macquarie Bank Ltd v FCT [2011] FCA 1076; (2011) 85 ATR 409 Federal Court of Australia Australia - Commonwealth 26 Sep 2011 AustLII flag 4
Rci Pty Ltd v FCT [2011] FCAFC 104; (2011) 84 ATR 785 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 11
Commissioner of Taxation v Citigroup Pty Ltd [2011] FCAFC 61; (2011) 193 FCR 380; (2011) 83 ATR 305 Federal Court of Australia Australia - Commonwealth 10 May 2011 AustLII flag 5
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
British American Tobacco Australia Services Ltd v Commissioner of Taxation [2010] FCAFC 130; (2010) 189 FCR 151 Federal Court of Australia Australia - Commonwealth 10 Nov 2010 AustLII flag 8
Citigroup Pty Ltd v FCT [2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412 Federal Court of Australia Australia - Commonwealth 9 Aug 2010 AustLII flag 5
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
Commissioner of Taxation v News Australia Holdings Pty Ltd [2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191 Federal Court of Australia Australia - Commonwealth 30 Jun 2010 AustLII flag 16
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
McCutcheon v FCT [2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009 Federal Court of Australia Australia - Commonwealth 12 Mar 2008 AustLII flag 15
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 394
Futuris Corporation Ltd v Commissioner of Taxation [2007] FCAFC 93; (2007) 159 FCR 257; (2007) 240 ALR 479 Federal Court of Australia Australia - Commonwealth 22 Jun 2007 AustLII flag 8
CSR Ltd v Della Maddalena [2006] HCA 1; (2006) 224 ALR 1; (2006) 80 ALJR 458 High Court of Australia Australia - Commonwealth 2 Feb 2006 AustLII flag 333
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
TR 2004/11 - Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997 [2004] ATOTR TR2004/11 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 5057
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
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 5350
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Mills v Meeking [1990] HCA 6; (1990) 169 CLR 214; (1990) 91 ALR 16; (1990) 64 ALJR 190; (1990) 45 A Crim R 373; (1990) 10 MVR 257 High Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag 625
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Minister for Immigration & Multicultural Affairs v Hughes [1989] FCA 325; 20 ATR 742 Federal Court of Australia Australia - Commonwealth 18 Aug 1989 AustLII flag 18
AAT Case 5219 [1989] AATA 152; (1989) 20 ATR 3777 Administrative Appeals Tribunal Australia 23 Jun 1989 AustLII flag 4
Metwally (No 2) v University of Wollongong [1985] HCA 28; (1985) 60 ALR 68 High Court of Australia Australia - Commonwealth circa 1985 AustLII flag 398
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
Ex parte Professional Engineers' Association [1959] HCA 47; (1959) 107 CLR 208; 33 ALJR 236 High Court of Australia Australia - Commonwealth 9 Sep 1959 AustLII flag 153
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7870
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
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
(2011) 192 FCR 325 (2011) 192 FCR 325 Federal Court of Australia Australia circa 2011 Legal Online / Westlaw flag 13
FCT v Futuris Corporation Ltd (2008) 237 CLR 416 Australia - Commonwealth circa 2008 Legal Online / Westlaw flag 1
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd (2001) 117 FCR 424 Federal Court of Australia Australia circa 2001 Legal Online / Westlaw flag 568
Commissioner of Taxation v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Peabody (1994) 181 CLR 259 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 1
Metwally v University of New South Wales (1985) 60 ALR 68 Australia circa 1985 LexisNexis AU flag 713
Frank Lyon Co v United States (1978) 453 US 561 United States Supreme Court United States circa 1978 Westlaw flag 1
[2011] NSD 1794 [2011] NSD 1794 Canada - Nova Scotia circa 2011 flag 1
[1936] Act 1997 [1936] Act 1997 United Kingdom circa 1997 flag 2

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