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Commissioner of Taxation v PricewaterhouseCoopers   flag  10

[2022] FCA 278
Federal Court of Australia
Australia - Commonwealth
25th March, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re SLKALT Pty Ltd (in liq) [2024] VSC 250 Supreme Court of Victoria Australia - Victoria 17 May 2024 AustLII flag
Australian Securities and Investments Commission v Noumi Ltd [2024] FCA 349 Federal Court of Australia Australia - Commonwealth 11 Apr 2024 AustLII flag 3
Lensing v Snowy Valleys Council [2024] NSWCATAD 75 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 21 Mar 2024 AustLII flag
Venter & Venter (No 6) [2024] FedCFamC1F 94 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 28 Feb 2024 AustLII flag 2
Gehrke v Noumi Ltd [2023] VSC 742 Supreme Court of Victoria Australia - Victoria 12 Dec 2023 AustLII flag
OnMarket BookBuilds Pty Ltd and The Treasury (Freedom of information) [2023] AATA 2328 Administrative Appeals Tribunal Australia 31 Jul 2023 AustLII flag
Adanguidi v R [2023] NSWCCA 91 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 20 Apr 2023 AustLII flag 1
Gall v Domino's Pizza Enterprises Ltd (No 3) [2022] FCA 1330 Federal Court of Australia Australia - Commonwealth 7 Nov 2022 AustLII flag
G & S Engineering Services Pty Ltd v MACH Energy Australia Pty Ltd (No 8) [2022] NSWSC 1170 Supreme Court of New South Wales Australia - New South Wales 31 Aug 2022 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Legal Professional Privilege in the Australian Tax System: Back to the Future for Law Reform?" [2022] JCULawRw 3 (2022) 28 James Cook University Law Review 19 Woellner, Robin; Bersten, Michael Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Competition and Consumer Act 2010 (Cth) s155
Evidence Act 1995 (Cth) s118
Federal Court of Australia Act (Cth) s37M
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Practices Act 1974 (Cth) s155
Legal Profession Act 2004 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nipps (Administrator) v Remagen Lend ADA Pty Ltd (No 6) [2021] FCA 694 Federal Court of Australia Australia - Commonwealth 23 Jun 2021 AustLII flag 1
Nipps (Administrator) v Remagen Lend ADA Pty Ltd (No 3) (2021) 152 ACSR 196 Australia circa 2021 LexisNexis AU flag 2
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Kenquist Nominees Pty Ltd v Campbell (No 5) [2018] FCA 853 Federal Court of Australia Australia - Commonwealth 18 Jun 2018 AustLII flag 26
Asahi Holdings (Australia) Pty Ltd v Pacific Equity Partners Pty Ltd (No 4) [2014] FCA 796 Federal Court of Australia Australia - Commonwealth 1 Aug 2014 AustLII flag 58
Tabcorp Holdings Ltd v Victoria [2013] VSC 302 Supreme Court of Victoria Australia - Victoria 13 Jun 2013 AustLII flag 28
Kiefel v Victoria (Department of Education & Early Childhood Development) [2012] FCA 622 Federal Court of Australia Australia - Commonwealth 13 Jun 2012 AustLII flag 2
Australian Crime Commission v Stewart (2012) 87 ATR 31 Australia circa 2012 Legal Online / Westlaw flag 2
New South Wales v Betfair (2009) 180 FCR 543 Federal Court of Australia Australia circa 2009 Legal Online / Westlaw flag 27
Telstra Corporation Ltd v Minister for Communications, Information Technology and the Arts (No 2) [2007] FCA 1445 Federal Court of Australia Australia - Commonwealth 12 Sep 2007 AustLII flag 70
AWB Ltd v Cole (No 5) [2006] FCA 1234; (2006) 155 FCR 30; (2006) 155 FLR 30; 234 ALR 651 Federal Court of Australia Australia - Commonwealth 18 Sep 2006 AustLII flag 391
AWB Ltd v Honourable Terence Rhoderic Hudson Cole [2006] FCA 571; (2006) 152 FCR 382; 232 ALR 743; 91 ALD 46 Federal Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag 196
Commissioner of Taxation (Cth) v Pratt Holdings Pty Ltd [2005] FCA 1247; (2005) 225 ALR 266; (2005) 60 ATR 466 Federal Court of Australia Australia - Commonwealth 5 Sep 2005 AustLII flag 150
Seven Network Ltd v News Ltd [2005] FCA 142 Federal Court of Australia Australia - Commonwealth 28 Feb 2005 AustLII flag 90
Kennedy v Wallace [2004] FCAFC 337; (2004) 142 FCR 185; 213 ALR 108 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 155
Three Rivers District Council v Governor and Co of the Bank of England (No 6) [2004] UKHL 48; [2005] 1 AC 610; [2005] 4 All ER 948; [2004] 3 WLR 1274 House of Lords United Kingdom 11 Nov 2004 BAILII flag 313
Pratt Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 122; (2004) 136 FCR 357; (2004) 207 ALR 217; 56 ATR 128 Federal Court of Australia Australia - Commonwealth 12 May 2004 AustLII flag 263
DSE (Holdings) Pty Ltd v InterTAN Inc [2003] FCA 1191; (2003) 135 FCR 151; (2003) 203 ALR 348 Federal Court of Australia Australia - Commonwealth 30 Oct 2003 AustLII flag 138
Commissioner of Taxation v Pratt Holdings Pty Ltd [2003] FCA 6; (2003) 195 ALR 717; 51 ATR 593 Federal Court of Australia Australia - Commonwealth 10 Jan 2003 AustLII flag 23
Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission [2002] HCA 49; (2002) 213 CLR 543; 192 ALR 561; 77 ALJR 40; 43 ACSR 189; [2002] ATPR 41-896; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 7 Nov 2002 AustLII flag 821
Mitsubishi Electric Australia Pty Ltd v Victorian WorkCover Authority [2002] VSCA 59; (2002) 4 VR 332 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 May 2002 AustLII flag 185
Glengallan Investments Pty Ltd v Arthur Andersen [2001] QCA 115; [2002] 1 Qd R 233; 47 ATR 11 Supreme Court of Queensland - Court of Appeal Australia - Queensland 18 Aug 2001 AustLII flag 59
South Sydney District Rugby League Football Club Ltd v News Ltd [2000] FCA 1541; (2000) 177 ALR 611 Federal Court of Australia Australia - Commonwealth 3 Nov 2000 AustLII flag 140
Esso Australia Resources Ltd v FCT [1999] HCA 67; (1999) 201 CLR 49; 168 ALR 123; (1999) 74 ALJR 339; (1999) 21 Leg Rep 2; 43 ATR 506; (1999) 2000 ATC 4,042 High Court of Australia Australia - Commonwealth 21 Dec 1999 AustLII flag 1233
Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 591
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
Nederlandse Reassurantie Groep Holding NV v Bacon & Woodrow, Ernst & Young & Swiss Bank Corporation [1995] 1 All ER 976; [1995] 2 Lloyds Rep 77 United Kingdom circa 1995 LexisNexis flag 50
Hartogen Energy (in liq) v Australian Gas Light Co [1992] FCA 322; (1992) 36 FCR 557; 109 ALR 177 Federal Court of Australia Australia - Commonwealth 7 Jul 1992 AustLII flag 88
Dalleagles Pty Ltd v Australian Securities Commission (1991) 4 WAR 325; (1991) 6 ACSR 498 Australia - Western Australia circa 1991 LexisNexis AU flag 103
Balabel v Air-India [1988] Ch 317; [1988] 2 All ER 246; [1988] 2 WLR 1036; [1988] ANZ Conv R 417 Court of Chancery United Kingdom circa 1988 LexisNexis / Westlaw flag 275
Waterford v Commonwealth [1987] HCA 25; (1987) 163 CLR 54; (1987) 71 ALR 673; 61 ALJR 350; 12 ALD 741 High Court of Australia Australia - Commonwealth 24 Jun 1987 AustLII flag 1388
Guinness Peat Properties Ltd v Fitzroy Robinson Partnership (a firm) [1987] 2 All ER 716; [1987] 1 WLR 1027 United Kingdom circa 1987 LexisNexis flag 138
Baker v Campbell [1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 849
Waugh v British Railways Board [1979] UKHL 2; [1980] AC 521; [1979] 2 All ER 1169; [1979] 3 WLR 150; [1980] CR 521 House of Lords United Kingdom circa 1980 BAILII flag 213
Grant v Downs [1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag 1129
Wheeler v Le Marchant [1881] UKLawRpCh 106; (1881) 17 Ch D 675 Court of Chancery United Kingdom 6 Apr 1881 CommonLII flag 206
[1327] P 116 [1327] P 116 circa 1327 1
[1320] P 113 [1320] P 113 circa 1320 1
[1278] P 108 [1278] P 108 circa 1278 1
[1209] P 107 [1209] P 107 circa 1209 1
1137 PP 106 1137 PP 106 United Kingdom flag 1
1134 P 105 1134 P 105 1
1070 PP 102 1070 PP 102 United Kingdom flag 1
986 P 101 986 P 101 1
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911 P 89 911 P 89 1
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794 P 75 794 P 75 1
726 PP 74 726 PP 74 United Kingdom flag 1
720 P 72 720 P 72 1
‘ (7) The dominant purpose is not the same as the "primary" or the "substantial" purpose: see Grant v Downs at CLR 678 ALR 580 Australia circa 1995 LexisNexis AU flag 15
532 P 64 532 P 64 circa 1995 1
530 P 63 530 P 63 circa 1995 1
471 P 59 471 P 59 circa 1995 1
470 P 58 470 P 58 circa 1995 1
444 P 56 444 P 56 circa 1995 1
438 P 54 438 P 54 circa 1995 1
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381 P 52 381 P 52 circa 1995 1
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376 P 50 376 P 50 circa 1995 1
360 PP 48 360 PP 48 United Kingdom circa 1995 flag 1
354 P 47 354 P 47 1
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332 P 42 332 P 42 1
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318 P 38 318 P 38 1
301 P 36 301 P 36 1
299 P 35 299 P 35 1
277 P 34 277 P 34 1
260 P 33 260 P 33 1
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118 P 24 118 P 24 1
116 P 23 116 P 23 1
113 P 22 113 P 22 1
110 P 21 110 P 21 1
46 P 10 46 P 10 1
21 PP 6 21 PP 6 United Kingdom flag 1
14 P 4 14 P 4 2
12 P 3 12 P 3 2

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