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Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)   flag  1

[2017] AATA 2948
Administrative Appeals Tribunal
Australia
14th December, 2017

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 flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Tax Laws Amendment (2006 Measures No 1) Act 2006 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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 flag 54
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 flag 32
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 flag 52
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
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 flag 269
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 flag 15
Tyco Australia Pty Ltd v FCT [2007] FCA 1055; (2007) 67 ATR 63 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 11
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 flag 54
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 flag 75
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 flag 40
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 flag 9
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 flag 18
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
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 flag 80
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
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 flag 56
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 305
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 398
Commissioner of Taxation v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 174
Australian National Hotels Ltd v Commissioner of Taxation (Cth) 89 FLR 42; (1988) 19 ATR 417 Australia circa 1988 Legal Online / Westlaw flag 3
361-362 Atr 388-389 361-362 ATR 388-389 Australia circa 2015 Legal Online / Westlaw flag 1
Heather v P-E Consulting Group Ltd [1973] Ch 189 Court of Chancery United Kingdom circa 1973 LexisNexis / Westlaw flag 11
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 flag 80
Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 United Kingdom circa 1942 LexisNexis / Westlaw flag 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 flag 32
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Berkey v Third Avenue Ry Co 244 NY 84; 155 NE 58 United States - New York circa 2015 flag 60

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