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Peabody v Commissioner of Taxation     74

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation	[2021] FCA 1597	Federal Court of Australia	Australia - Commonwealth	17 Dec 2021	AustLII		2
Commissioner of Taxation v Glencore Investment Pty Ltd	[2020] FCAFC 187; 281 FCR 219	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII		14
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		27
Horner; Military Rehabilitation and Compensation Commission and (Compensation)	[2015] AATA 618	Administrative Appeals Tribunal	Australia	21 Aug 2015	AustLII
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		17
TD 2012/11 - Income tax: capital gains: for the purposes of subsection 115-228(1) of the Income Tax Assessment Act 1997, can a beneficiary of a trust estate be reasonably expected to receive an amount of a financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?	[2012] ATOTD 11	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/11 - Income tax: capital gains: for the purposes of subsection 115-228(1) of the Income Tax Assessment Act 1997, can a beneficiary of a trust estate be reasonably expected to receive an amount of a financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?	[2012] ATOTD TD2012/11	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
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		16
MacMahon and Commissioner of Taxation	[2010] AATA 724	Administrative Appeals Tribunal	Australia	23 Sep 2010	AustLII
IEL Finance Ltd v Commissioner of Taxation	[2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII		2
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		16
Re News Australia Holdings Pty Ltd and FCT	[2009] AATA 750; 75 ATR 971; [2009] ATC 10-109	Administrative Appeals Tribunal	Australia	29 Sep 2009	AustLII		2
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes	[2009] ATOTR TR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes	[2009] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		3
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Barham and Commissioner of Taxation	[2007] AATA 1824; 68 ATR 328	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII		1
Tolich v Commissioner of Taxation	[2007] FCA 1195	Federal Court of Australia	Australia - Commonwealth	10 Aug 2007	AustLII		2
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Iddles v Commissioner of Taxation	[2007] FCA 395	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII
Macpherson and Commissioner of Taxation	[2007] AATA 1022; (2007) 65 ATR 702	Administrative Appeals Tribunal	Australia	22 Jan 2007	AustLII		3
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2005] HKCFI 761; [2006] 2 HKLRD 325	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII		1
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
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		9
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
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		192
Commissioner of Taxation v Hart	[2003] HCATrans 452	High Court of Australia	Australia - Commonwealth	7 Nov 2003	AustLII
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII		33
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2
Deputy Commissioner of Taxation of the Commonwealth v Moss	[2002] VSC 333; 50 ATR 542	Supreme Court of Victoria	Australia - Victoria	9 Aug 2002	AustLII
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		44
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
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		96
Australian Prudential Regulation Authority v Holloway	[2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		10
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
Clough Engineering Ltd and Deputy Commissioner of Taxation	[1997] AATA 118	Administrative Appeals Tribunal	Australia	10 Apr 1997	AustLII
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation	[1997] FCA 23	Federal Court of Australia	Australia - Commonwealth	3 Feb 1997	AustLII
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		369
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
Standard Chartered Bank of Australia Ltd v Antico	[1995] NSWSC 31; 131 ALR 1; 13 ACLC 1381; (1995) 38 NSWLR 290	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 1995	AustLII		97
Matthew Hitchcock v Warner Bros Movie World	[1995] IRCA 33	Industrial Relations Court of Australia	Australia	31 Jan 1995	AustLII
Comptroller-General of Customs v Members of Administrative Appeals Tribunal	[1994] FCA 1148; (1994) 123 ALR 140; 32 ALD 463	Federal Court of Australia	Australia - Commonwealth	9 Jun 1994	AustLII		30
VT93/187-191 and Commissioner of Taxation	[1994] AATA 514; 28 ATR 1257	Administrative Appeals Tribunal	Australia	30 May 1994	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?"	[2008] JlATaxTA 16	O'Keefe, Patricia	Australia	circa 2008	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"	[2005] RevenueLawJl 9	Boccabella, Dale	Australia	circa 2005	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
"Spotless: A Lesson in Form and Substance but not in Substance over Form"	[1998] RevenueLawJl 7	Azzi, John	Australia	circa 1998	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Jackson	[1990] FCA 604; (1990) 27 FCR 1; (1990) 96 ALR 586; (1990) 21 ATR 1012	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII		51
FCT v Arklay	(1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		13
Secretary, Department of Social Security v Copping	[1987] FCA 280; (1987) 73 ALR 343; (1987) 12 ALD 634; 6 AAR 511	Federal Court of Australia	Australia - Commonwealth	25 Aug 1987	AustLII		19
Mahoney JA; East v Repatriation Commission	(1987) 16 FCR 517	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		414
Attorney-General ’ s Department v Cockcroft	[1986] FCA 35; (1986) 10 FCR 180; (1986) 64 ALR 97; (1986) 12 ALD 468	Federal Court of Australia	Australia - Commonwealth	21 Feb 1986	AustLII		656
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII		81
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII		30
Davies v Taylor	[1974] AC 207		United Kingdom	circa 1974	LexisNexis / Westlaw		290
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		185
Dunn v Shapowloff	2 NSWLR 235; (1978) 3 ACLR 775		Australia - New South Wales	circa 1967	LexisNexis AU		91