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Oracle Corporation Australia Pty Ltd v Commissioner of Taxation (Stay Application)   flag 

[2024] FCA 1262
Federal Court of Australia
Australia - Commonwealth
31st October, 2024

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth) s3, s5
Federal Court of Australia Act 1976 (Cth) s23
Income Tax Assessment Act 1936 (Cth) s6, s128B
International Tax Agreements Act 1953 (Cth) s4, s11K
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth) s14ZZN
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5514
Vienna Convention on the Law of Treaties (1969) 1155 UNTS 331 International circa 1969 flag 536
Thomson Australian Holdings Pty Ltd v Trade Practices Commission [1981] HCA 48; (1981) 148 CLR 150; (1981) 37 ALR 66; (1981) 55 ALJR 614; [1981] TPRS 31630; [1981] ATPR 40-234 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 381
Sterling Pharmaceuticals Pty Ltd v The Boots Co (Australia) Pty Ltd [1992] FCA 72; (1992) 34 FCR 287 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 141
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
Povey v Qantas Airways Ltd [2005] HCA 33; (2005) 223 CLR 189; (2005) 216 ALR 427; (2005) 79 ALJR 1215; [2005] Aust Torts Reports 81-802 High Court of Australia Australia - Commonwealth 23 Jun 2005 AustLII flag 95
Sydbank Soenderjylland A/S v Bannerton Holdings Pty Ltd [1996] FCA 1224; (1996) 68 FCR 539; 149 ALR 134; [1996] ATPR 41-525 Federal Court of Australia Australia - Commonwealth 9 Feb 1996 AustLII flag 89
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
Websyte Corporation Pty Ltd v Alexander (No 2) [2012] FCA 562 Federal Court of Australia Australia - Commonwealth 30 May 2012 AustLII flag 43
HVAC Construction (Qld) Pty Ltd v Energy Equipment Engineering Pty Ltd [2002] FCA 1638; (2002) 44 ACSR 169; 21 ACLC 163 Federal Court of Australia Australia - Commonwealth 10 Dec 2002 AustLII flag 43
Australian Securities and Investments Commission v Australia and New Zealand Banking Group Ltd [2019] FCA 964; (2019) 138 ACSR 42 Federal Court of Australia Australia - Commonwealth 21 Jun 2019 AustLII flag 27
Michael Wilson & Partners Ltd v Emmott [2021] NSWCA 315; (2021) 396 ALR 497 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 17 Dec 2021 AustLII flag 21
Kingdom of Spain v Infrastructure Services Luxembourg S à r l [2023] HCA 11; 275 CLR 292; (2023) 97 ALJR 276 High Court of Australia Australia - Commonwealth 12 Apr 2023 AustLII flag 20
Epic Games Inc v Apple Inc [2021] FCAFC 122; 286 FCR 105; 392 ALR 66 Federal Court of Australia Australia - Commonwealth 9 Jul 2021 AustLII flag 12
Onslow Salt Pty Ltd v Buurabalayji Thalanyji Aboriginal Corporation [2018] FCAFC 118 Federal Court of Australia Australia - Commonwealth circa 2018 AustLII flag 11
Basfar v Wong [2022] UKSC 20; [2023] AC 33; [2022] 3 WLR 208 United Kingdom Supreme Court United Kingdom 6 Jul 2022 BAILII flag 9
Income and Capital Gains [1983] ATS 25 Australia circa 1983 AustLII flag 5
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [2019] ATS 1 Australia circa 2019 AustLII flag 4
Langford v RCL Cruises Ltd t/as Royal Caribbean Cruises [2023] FCA 626 Federal Court of Australia Australia - Commonwealth 19 Jun 2023 AustLII flag 3
Infrastructure Services Luxembourg SARL v Kingdom of Spain [2019] FCA 1220 Federal Court of Australia Australia - Commonwealth 1 Aug 2019 AustLII flag 2
[2023] NSD 1303 [2023] NSD 1303 Canada - Nova Scotia circa 2023 flag 1
[2023] NSD 1304 [2023] NSD 1304 Canada - Nova Scotia circa 2023 flag 1
Energy UK Ltd v The Commissioners for Her Majesty ’ s Revenue and Customs [2019] UKFTT 438 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2019 BAILII flag 1
Monasky v Taglieri 589 US 68 United States Supreme Court United States circa 2019 Westlaw flag 1

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