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Peabody v FCT   flag  78

[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32
Federal Court of Australia
Australia - Commonwealth
8th March, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 2
Horner; Military Rehabilitation and Compensation Commission and (Compensation) [2015] AATA 618 Administrative Appeals Tribunal Australia 21 Aug 2015 AustLII flag
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; (2013) 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 10
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 TD2 Australian Taxation Office Australia - Commonwealth 6 Jun 2012 AustLII flag
TD 2012/D2 - Income tax: capital gains: for the purposes of paragraph 115-228 (1)(a) of the Income Tax Assessment Act 1997 can a beneficiary of a trust estate be reasonably expected to receive a share of the net 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? Australian Taxation Office Australia - Commonwealth 1 Feb 2012 AustLII flag
Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 3
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 flag 13
MacMahon and Commissioner of Taxation [2010] AATA 724 Administrative Appeals Tribunal Australia 23 Sep 2010 AustLII flag
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 flag 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 flag 9
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 flag 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 17 Jun 2009 AustLII flag
TR 2008/D8 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes [2008] ATODTR TR2008/D8 Australian Taxation Office Australia - Commonwealth 17 Dec 2008 AustLII flag
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 flag 3
Re Player and FCT [2008] AATA 273; [2008] ATC 10-014; 71 ATR 591 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Barham and Commissioner of Taxation [2007] AATA 1824; 68 ATR 328 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag 1
Tolich v Commissioner of Taxation [2007] FCA 1195 Federal Court of Australia Australia - Commonwealth 10 Aug 2007 AustLII flag 2
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Miniello and Commissioner of Taxation [2007] AATA 1470; (2007) 68 ATR 565 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Iddles v Commissioner of Taxation [2007] FCA 395 Federal Court of Australia Australia - Commonwealth 23 Mar 2007 AustLII flag
Macpherson and Commissioner of Taxation [2007] AATA 1022; (2007) 65 ATR 702 Administrative Appeals Tribunal Australia 22 Jan 2007 AustLII flag 3
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Taylor v FCT [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag 2
Re Munday and FCT [2006] AATA 1066; 65 ATR 148 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Clampett and Commissioner of Taxation [2006] AATA 1065; 65 ATR 124 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Re Vce and FCT [2006] AATA 821; 63 ATR 1249 Administrative Appeals Tribunal Australia 26 Sep 2006 AustLII flag 12
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 1
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 20 Apr 2006 AustLII flag
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 flag 3
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 2
TR 2005/D5 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2005] ATODTR TR2005/D5 Australian Taxation Office Australia - Commonwealth 4 May 2005 AustLII flag
Corporate Initiatives Pty Ltd v FCT [2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351 Federal Court of Australia Australia - Commonwealth 28 Apr 2005 AustLII flag 6
Eldersmede Pty Ltd v FCT [2004] AATA 710; 56 ATR 1179 Administrative Appeals Tribunal Australia 25 Jun 2004 AustLII flag 6
FCT 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 flag 165
Commissioner of Taxation v Hart [2003] HCATrans 452 High Court of Australia Australia - Commonwealth 7 Nov 2003 AustLII flag
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 flag 25
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 1
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 28
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 30
Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758; 50 ATR 1192 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 1
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 flag
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 flag 38
Vincent v Commissioner of Taxation [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
TR 2002/6 - Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts) [2002] ATOTR TR2002/6 Australian Taxation Office Australia - Commonwealth 13 Mar 2002 AustLII flag
TR 2001/D16 - Income tax: Simplified Tax System: eligibility - grouping rules (*STS affiliate, control of non fixed trusts) [2001] ATODTR TR2001/D16 Australian Taxation Office Australia - Commonwealth 19 Dec 2001 AustLII flag
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2001) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 83
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 flag 8
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
FCT 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 flag 29
"Solving the mystery of tax avoidance: a comparative study of general anti avoidance rules" [1999] UNSWLawTD 3 Orow, Nabil, F Australia circa 1999 AustLII flag
Clough Engineering Ltd and Deputy Commissioner of Taxation [1997] AATA 118 Administrative Appeals Tribunal Australia 10 Apr 1997 AustLII flag
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 flag
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 289
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 1284 Federal Court of Australia Australia - Commonwealth 1 Mar 1996 AustLII flag
TR 95/D23 - Income tax: international transfer pricing - practical issues associated with setting, reviewing and documenting transfer pricing - application of Division 13 of Part III (international profit shifting) and Australia's comprehensive double taxation agreements [1995] ATODTR TR95/D23 Australian Taxation Office Australia - Commonwealth 29 Sep 1995 AustLII flag
Standard Chartered Bank of Australia Ltd v Antico [1995] NSWSC 31; 18 ACSR 1; 13 ACLC 1; (1995) 38 NSWLR 290 Supreme Court of New South Wales Australia - New South Wales 6 Sep 1995 AustLII flag 122
TR 95/30 - Income tax: sale and leasebacks [1995] ATOTR TR95/30 Australian Taxation Office Australia - Commonwealth 30 Aug 1995 AustLII flag
Matthew Hitchcock v Warner Bros Movie World [1995] IRCA 33 Industrial Relations Court of Australia Australia 31 Jan 1995 AustLII flag
Standard Chartered Bank of Australia Ltd v Antico [1995] NSWSC 31; 18 ACSR 1; 13 ACLC 1; (1995) 38 NSWLR 290 Australia 6 Sep 1995 AustLII flag 6
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 flag 28
VT93/187-191 and Commissioner of Taxation [1994] AATA 514; 28 ATR 1257 Administrative Appeals Tribunal Australia 30 May 1994 AustLII flag

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 flag
"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 flag
"FCT v Hart:Did the High Court set the Threshold too Low?" [2007] RevenueLawJl 3 Zeman, Linda Australia circa 2007 AustLII flag
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 1
"GST Anti-Avoidance - Division 165" (1999) 2 (5) Journal of Australian Taxation 295 Hill, Graham Australia circa 1999 AustLII flag
"Solving the mystery of tax avoidance: a comparative study of general anti avoidance rules" [1999] UNSWLawTD 3 Orow, Nabil, F Australia circa 1999 AustLII flag
"Ramsay Principle: Does It Now Apply in Australia, The" (1992-1993) 17 University of Queensland Law Journal 204 Harris, Peter Australia circa 1993 AustLII flag

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s67
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F, s260
Income Tax Laws Amendment Act (No 2) 1981 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Jackson (1990) 27 FCR 1; (1990) 96 ALR 586; (1990) 21 ATR 1012 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 46
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 flag 18
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 flag 21
East v Repatriation Commission [1987] FCA 242; (1987) 16 FCR 517; (1987) 74 ALR 518; (1987) 12 ALD 389; 6 AAR 492; (1987) 16 CR 517 Federal Court of Australia Australia - Commonwealth 22 Jul 1987 AustLII flag 802
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 flag 476
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 9 ATR 351; (1978) 53 ALJR 152 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 68
FCT v Students World (Aust) Pty Ltd [1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 52 ALJR 298; 8 ATR 356 High Court of Australia Australia - Commonwealth 22 Feb 1978 AustLII flag 27
Davies v Taylor [1974] AC 207 United Kingdom circa 1974 LexisNexis / Westlaw flag 250
Inland Revenue Comrs v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 28
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; (1958) 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 169
Dunn v Shapowloff 2 NSWLR 235; (1978) 3 ACLR 775 Australia - New South Wales circa 1967 LexisNexis AU flag 85

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