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Minerva Financial Group Pty Ltd v Commissioner of Taxation   flag  3

[2022] FCA 1092
Federal Court of Australia
Australia - Commonwealth
16th September, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Minerva Financial Group Pty Ltd v Commissioner of Taxation (No 2) [2022] FCA 1358 Federal Court of Australia Australia - Commonwealth 14 Nov 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 (Cth)
Evidence Act 1995 (Cth) s136
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177CB, s177D, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
Mills v Commissioner of Taxation [2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; [2012] ATC 20-360; (2012) 87 ALJR 53 High Court of Australia Australia - Commonwealth 14 Nov 2012 AustLII flag 41
Commissioner of Taxation v Futuris Corporation Ltd [2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306 Federal Court of Australia Australia - Commonwealth 19 Mar 2012 AustLII flag 11
Rci Pty Ltd v FCT [2011] FCAFC 104; (2011) 84 ATR 785 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 11
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
Commissioner of Taxation v Ashwick (Qld) (2011) 192 FCR 325 Federal Court of Australia Australia circa 2011 Legal Online / Westlaw flag 13
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 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
Corporate Initiatives Pty Ltd v Commissioner of Taxation [2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351 Federal Court of Australia Australia - Commonwealth 28 Apr 2005 AustLII flag 9
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
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
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
Hancock Family Memorial Foundation Ltd v Porteous [1999] WASC 55; (1999) 151 FLR 191; (1999) 32 ACSR 124 Supreme Court of Western Australia Australia - Western Australia 10 Jun 1999 AustLII flag 54
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
[1983] 1 NSWLR 1 [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
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

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