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Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)     1

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
Australian National Hotels Ltd v Commissioner of Taxation (Cth)	89 FLR 42; (1988) 19 ATR 417		Australia	circa 1988	Legal Online / Westlaw		3
Berkey v Third Avenue Ry Co	244 NY 84; 155 NE 58		United States - New York	circa 2015			60
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		56
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
Commissioner of Taxation v Murry	(1998) 193 CLR 605		Australia - Commonwealth	circa 1998	Legal Online / Westlaw		174
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		65
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
FCT v Indooroopilly Children Services (Qld) Pty Ltd	[2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369	Federal Court of Australia	Australia - Commonwealth	22 Feb 2007	AustLII		54
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		27
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		305
Heather v P-E Consulting Group Ltd	[1973] Ch 189	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		11
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw		32
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII		9
Kheirs Financial Services Pty Ltd v Aussie Home Loans Pty Ltd	[2010] VSCA 355; (2010) 31 VR 46	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Dec 2010	AustLII		52
Kuru v New South Wales	[2008] HCA 26; (2008) 236 CLR 1; (2008) 246 ALR 260; (2008) 82 ALJR 1021; [2008] Aust Torts Reports 81-953	High Court of Australia	Australia - Commonwealth	12 Jun 2008	AustLII		269
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
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		398
Tabcorp Holdings Ltd v Victoria	[2016] HCA 4; (2016) 328 ALR 375; (2016) 90 ALJR 376	High Court of Australia	Australia - Commonwealth	circa 2016	AustLII		54
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
361-362 Atr 388-389	361-362 ATR 388-389		Australia	circa 2015	Legal Online / Westlaw		1