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AXA Asia Pacific Holdings v Commissioner of Taxation   flag  5

[2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074
Federal Court of Australia
Australia - Commonwealth
3rd December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525 Federal Court of Australia Australia - Commonwealth 24 Aug 2015 AustLII flag 2
Anderson and Commissioner of Taxation [2015] AATA 167 Administrative Appeals Tribunal Australia 23 Mar 2015 AustLII flag
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94; [2015] ATC 20-489 Federal Court of Australia Australia - Commonwealth 19 Feb 2015 AustLII flag 1
GSTD 2012/5 - Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? [2012] ATOGSTD GSTD2012/5 Australian Taxation Office Australia - Commonwealth 6 Jun 2012 AustLII flag
GSTD 2011/D5 - Goods and services tax: Are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? [2011] ATODGSTD GSTD2011/D5 Australian Taxation Office Australia - Commonwealth 21 Dec 2011 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services) Tax Bill 1998 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.1
Life Insurance Act 1995 (Cth) s9, s12, s12A, s14, s38, s43
The Act (Cth) s1, s2, s5, s9, s11, s15, s20, s48, s55
Retirement Savings Accounts Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)
Taxation Administration Act 1953 (Cth) s5, s11, s14ZYA
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Regulations (Cth) s5.11
Trade Practices Act 1974 (Cth) s47
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hagemeyer Ireland Plc v Revenue Commissioners [2007] IEHC 49 High Court of Ireland Republic of Ireland 9 Feb 2007 BAILII flag 2
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106; [2005] ALMD 7333 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 113
Visy Paper Pty Ltd v Australian Competition and Consumer Commission [2003] HCA 59; (2003) 216 CLR 1; 201 ALR 414; 77 ALJR 1893; [2003] ATPR 41-952 High Court of Australia Australia - Commonwealth 8 Oct 2003 AustLII flag 54
MKG-Kraftfahrzeuge-Factoring [2003] EUECJ C-305/01; [2004] All ER (EC) 454; [2003] ECR I-6729 Court of Justice of the European Communities Europe 26 Jun 2003 BAILII flag 26
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Sydney Law Review Australia circa 1999 AustLII flag 9
CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 1269
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 12 ATR 173; (1981) 55 ALJR 552; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 201
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; (1949) 54 ALR 785; (1949) 8 ATD 431; 4 AITR 236; 4 ATR 236; [1949] ALR (CN) 1055 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 713

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