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Commissioner of Taxation v Auctus Resources Pty Ltd   flag  15

[2021] FCAFC 39; (2021) 284 FCR 294
Federal Court of Australia
Australia - Commonwealth
19th March, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SkyCity Adelaide Pty Ltd v Treasurer of South Australia [2024] HCA 37 High Court of Australia Australia - Commonwealth 16 Oct 2024 AustLII flag
Hawcroft and Australian Securities & Investments Commission [2024] AATA 3596 Administrative Appeals Tribunal Australia 9 Oct 2024 AustLII flag
In the matter of C88 Project Pty Ltd (in liq) (controller appointed) [2024] NSWSC 999 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2024 AustLII flag
Woodhouse, in the matter of Panoramic Resources Ltd [2024] FCA 449 Federal Court of Australia Australia - Commonwealth 1 May 2024 AustLII flag
Tigers Realm Coal Ltd v Commonwealth of Australia [2024] FCA 340 Federal Court of Australia Australia - Commonwealth 9 Apr 2024 AustLII flag
GQHC and Commissioner of Taxation (Taxation) [2024] AATA 409 Administrative Appeals Tribunal Australia 16 Feb 2024 AustLII flag 1
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Vega Industries Australia Pty Ltd and Comptroller-General of Customs [2023] AATA 4091 Administrative Appeals Tribunal Australia 8 Dec 2023 AustLII flag 1
Construction, Forestry, Maritime, Mining and Energy Union v Quirk [2023] FCAFC 163; 300 FCR 170 Federal Court of Australia Australia - Commonwealth 11 Oct 2023 AustLII flag 9
Randwick City Council v Belle Living Pty Ltd (No 2) [2023] NSWLEC 100 Land and Environment Court of New South Wales Australia - New South Wales 4 Oct 2023 AustLII flag 2
Sunlite Australia Pty Ltd v Commissioner of Taxation [2023] FCAFC 43 Federal Court of Australia Australia - Commonwealth 21 Mar 2023 AustLII flag 1
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Australian Competition and Consumer Commission v Lactalis Australia Pty Ltd [2022] FCA 1087 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 2
Landcom v Commissioner of Taxation [2022] FCA 510 Federal Court of Australia Australia - Commonwealth 9 May 2022 AustLII flag 3
Trackem Pty Ltd v Revenue Partners [2021] WASC 245 Supreme Court of Western Australia Australia - Western Australia 19 Nov 2021 AustLII flag 7

Legislation Cited

Legislation Name Provision
The Act (Cth) s4
Industry Research and Development Act 1986 (Cth) s27A, s27B, s27J, s27L
Income Tax Assessment Act 1936 (Cth) s6, s166, s172A
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s10.5, s35.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Product Grants and Benefits Administration Act 2000 (Cth) s35
Taxation Administration Act 1953 (Cth) s3A, s5, s8AAZA, s8AAZH, s8AAZM, s8AAZN, s10
Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth)
Federal Court Rules 2011 (Cth) s39.32
1987 Act (Cth) s2
Tax and Superannuation Laws Amendment (2013 Measures No 1) Act (Cth)
Tax and Superannuation Laws Amendment (2014 Measures No 2) Act 2014 (Cth)
Laws Amendment (2018 Measures No 4) Act 2019 (Cth)
Taxation Laws Amendment Act (No 3) 1999 (Cth)
Tax Laws Amendment (Research and Development) Act 2011 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Travelex Ltd [2021] HCA 8; (2021) 271 CLR 605; (2021) 388 ALR 305; (2021) 112 ATR 827; (2021) 95 ALJR 334 High Court of Australia Australia - Commonwealth 10 Mar 2021 AustLII flag 6
Commissioner of Taxation v Fortunatow [2020] FCAFC 139 Federal Court of Australia Australia - Commonwealth 17 Aug 2020 AustLII flag 3
Auctus Resources Pty Ltd v Commissioner of Taxation [2020] FCA 1096 Federal Court of Australia Australia - Commonwealth 31 Jul 2020 AustLII flag 1
Singh v Lynch [2020] NSWCA 152; (2020) 103 NSWLR 568 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jul 2020 AustLII flag 20
Carter Capner Law v Clift [2020] QCA 125 Supreme Court of Queensland - Court of Appeal Australia - Queensland 9 Jun 2020 AustLII flag 3
BWP Management Ltd v Ipswich City Council [2020] QCA 104 Supreme Court of Queensland - Court of Appeal Australia - Queensland 19 May 2020 AustLII flag 2
SZTVU v Minister for Home Affairs [2019] FCAFC 30; (2019) 268 FCR 497 Federal Court of Australia Australia - Commonwealth 22 Feb 2019 AustLII flag 14
4 Act 2019 4 Act 2019 United Kingdom circa 2019 flag 1
Deputy Commissioner of Taxation v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38; (2018) 260 FCR 272 Federal Court of Australia Australia - Commonwealth 20 Mar 2018 AustLII flag 13
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1286
Minister for Immigration and Border Protection v WZAPN [2015] HCA 22; (2015) 254 CLR 610; (2015) 320 ALR 467; (2015) 89 ALJR 639; (2015) 146 ALD 480 High Court of Australia Australia - Commonwealth 17 Jun 2015 AustLII flag 258
Independent Commission Against Corruption v Cunneen (2015) 256 CLR 1 Australia - Commonwealth circa 2015 Legal Online / Westlaw flag 105
Tovir Investments Pty Ltd v Waverley Council [2014] NSWCA 379 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Nov 2014 AustLII flag 66
Barangaroo Delivery Authority v Lend Lease (Millers Point) Pty Ltd [2014] NSWCA 279 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Aug 2014 AustLII flag 12
2 Act 2014 2 Act 2014 United Kingdom circa 2014 flag 7
Commonwealth v Davis Samuel Pty Ltd (No 7) [2013] ACTSC 146; (2013) 282 FLR 1; (2013) 95 ACSR 258 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 1 Aug 2013 AustLII flag 44
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 786
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1061
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCAFC 154; (2011) 199 FCR 226 Federal Court of Australia Australia - Commonwealth 6 Dec 2011 AustLII flag 22
Lacey v Attorney-General (Qld) [2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag 570
Chartbrook Ltd v Persimmon Homes Ltd [2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1 House of Lords United Kingdom circa 2009 BAILII flag 1064
Thomas v New South Wales [2008] NSWCA 316; (2008) 74 NSWLR 34 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Nov 2008 AustLII flag 58
Hardy Wine Co Ltd v Janevruss Pty Ltd [2006] VSCA 28 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Feb 2006 AustLII flag 10
Kelly v R [2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538 High Court of Australia Australia - Commonwealth 10 Mar 2004 AustLII flag 409
Nurdin & Peacock plc v DB Ramsden & Co Ltd [1999] EWHC 275 High Court of England and Wales United Kingdom - England and Wales circa 1999 BAILII flag
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service [1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829 High Court of Australia Australia - Commonwealth 11 Oct 1995 AustLII flag 318
State Bank of New South Wales v Commissioner of Taxation (1995) 62 FCR 371 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 20
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 300
Shin Kobe Maru ” v Empire Shipping Co Inc (1994) 181 CLR 404 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 490
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 940
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 230
Wacal Developments Pty Ltd v Realty Developments Pty Ltd [1978] HCA 30; (1978) 140 CLR 503; (1978) 20 ALR 621; 52 ALJR 615 High Court of Australia Australia - Commonwealth 25 Jul 1978 AustLII flag 114
Steele v Williams [1853] EngR 556; (1853) 8 Exch 625; 155 ER 1502; 38 LJEx 177 Court of Exchequer United Kingdom 13 Jul 1869 CommonLII flag 28
Campbell v Hall [1774] EngR 5; 98 ER 1045; (1774) 1 Cowp 204; 20 St Tr 239; [1774] Lofft 655 King's Bench United Kingdom circa 1774 CommonLII flag 89

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