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BPFN and Commissioner of Taxation (Taxation)   flag 

[2023] AATA 2330
Administrative Appeals Tribunal
Australia
28th July, 2023

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
acquired (Cth)
amount (Cth)
derived (Cth)
entity (Cth)
fixed entitlement (Cth)
holding (Cth) sCHEME
under (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
(1907) 5 CLR 418 (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Mok v Minister for Immigration, Local Government and Ethnic Affairs (No 2) [1993] FCA 650; (1993) 47 FCR 81; (1993) 26 ATR 327; (1993) 30 ALD 377; (1993) 93 ATC 4,779 Federal Court of Australia Australia - Commonwealth 23 Dec 1993 AustLII flag 87
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314 Australia circa 1987 LexisNexis AU flag 47
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 25
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 14
Re Murray River Organics Ltd [2019] FCA 1432; (2019) 272 FCR 30 Federal Court of Australia Australia - Commonwealth 3 Sep 2019 AustLII flag 6
Minister of National Revenue v Merritt [1969] CTC 207 Canada circa 1969 flag 3
Re Trade Practices Commission v Frendship Aloe Vera Pty Ltd and Peter Hendrikus Wildschut [1988] FCA 193 Federal Court of Australia Australia - Commonwealth 10 Jun 1988 AustLII flag 2

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