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Tech Mahindra Ltd v Commissioner of Taxation   flag  5

[2015] FCA 1082; (2015) 101 ATR 755
Federal Court of Australia
Australia - Commonwealth
7th October, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Secretary, Department of Social Services v Vader (by his litigation guardian) [2024] FCAFC 37 Federal Court of Australia Australia - Commonwealth 18 Mar 2024 AustLII flag 1
Addy v FCT [2021] HCA 34; (2021) 273 CLR 613; (2021) 394 ALR 214; (2021) 95 ALJR 911 High Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 7
Satyam Computer Services Ltd v Commissioner of Taxation [2018] FCAFC 172; (2018) 362 ALR 589 Federal Court of Australia Australia - Commonwealth 11 Oct 2018 AustLII flag 1
Tech Mahindra Ltd v Commissioner of Taxation [2016] FCAFC 130 Federal Court of Australia Australia - Commonwealth 22 Sep 2016 AustLII flag 3
Tech Mahindra Ltd v Commissioner of Taxation (No 2) [2015] FCA 1411 Federal Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax (International Agreements) Amendment Bill (No. 2) 1991 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Extradition Act 1988 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s166A
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth)
Racial Discrimination Act 1975 (Cth) s8
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO
Federal Court Rules 2011 (Cth) s39.32
Sea-Carriage of Goods Act 1924 (Cth)
Interpretation Act (NT)
Companies Act 1956 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Task Technology Pty Ltd v Commissioner of Taxation [2014] FCAFC 113; (2014) 224 FCR 355; (2014) 99 ATR 275 Federal Court of Australia Australia - Commonwealth 5 Sep 2014 AustLII flag 8
Maloney v R [2013] HCA 28; (2013) 298 ALR 308 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 51
Minister for Home Affairs of the Commonwealth v Zentai [2012] HCA 28; (2012) 246 CLR 213; (2012) 289 ALR 644; (2012) 86 ALJR 930 High Court of Australia Australia - Commonwealth 15 Aug 2012 AustLII flag 31
Commissioner of Income Tax v De Beers India Minerals Pvt Ltd (2012) 346 ITR 467 circa 2012 1
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
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 flag 38
Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 13821
Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1991] ATS 49 Australia circa 1991 AustLII flag 10
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 flag 130
Thorpe Nominees Pty Ltd v FCT (1988) 19 ATR 1834 Australia circa 1988 Legal Online / Westlaw flag 9
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 flag 959
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 flag 110
Vienna Convention on the Law of Treaties (1969) 1155 UNTS 331 International circa 1969 flag 536
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78

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