Commissioner of Taxation v Messenger Press Proprietary Limited [2013] FCAFC 77

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Messenger Press Proprietary Limited [2013] FCAFC 77 Citation: Commissioner of Taxation v Messenger Press Proprietary Limited [2013] FCAFC 77

Appeal from: Messenger Press Proprietary Limited v Commissioner of Taxation [2012] FCA 756

Parties: COMMISSIONER OF TAXATION v MESSENGER PRESS PROPRIETARY LIMITED (ACN 007 563 439) COMMISSIONER OF TAXATION v LOWER BURDEKIN NEWSPAPER COMPANY PTY LTD (ACN 010 191 367) COMMISSIONER OF TAXATION v MIRROR NEWSPAPERS PTY LIMITED (ACN 000 015 976) COMMISSIONER OF TAXATION v NATIONAL RUGBY LEAGUE INVESTMENTS PTY LIMITED (ACN 081 778 538) COMMISSIONER OF TAXATION v WESPRE PTY LIMITED (ACN 008 669 841) COMMISSIONER OF TAXATION v NEWS FINANCE PTY (IN LIQUIDATION) (ACN 008 549 095) COMMISSIONER OF TAXATION v RUGBY INTERNATIONAL PTY LTD (ACN 000 369 326) COMMISSIONER OF TAXATION v HARPERCOLLINS PUBLISHERS (HOLDINGS) PTY LIMITED (FORMERLY HARPERCOLLINS PUBLISHERS (AUSTRALIA) PTY LIMITED) (ACN 008 431 730) COMMISSIONER OF TAXATION v HARPERCOLLINS PUBLISHERS AUSTRALIA PTY LIMITED (FORMERLY HARPERCOLLINS PUBLISHERS PTY LIMITED) (ACN 009 913 517) COMMISSIONER OF TAXATION v HERALD AND WEEKLY TIMES PTY LIMITED (ACN 004 113 937) COMMISSIONER OF TAXATION v DAVIES BROTHERS PTY LIMITED (ACN 004 113 937) COMMISSIONER OF TAXATION v DAVIES BROTHERS PTY LIMITED (ACN 009 475 754) COMMISSIONER OF TAXATION v NATIONWIDE NEWS PTY LIMITED (ACN 008 438 828) COMMISSIONER OF TAXATION v NEWS LIMITED (ACN 007 871 178) COMMISSIONER OF TAXATION v NEWS HOLDINGS PTY LIMITED (FORMERLY THE NEWS CORPORATION LIMITED AND NEWS HOLDINGS LIMITED) (ACN 007 910 330) COMMISSIONER OF TAXATION v THE NORTH QUEENSLAND NEWSPAPER COMPANY PTY LIMITED (009 655 690) COMMISSIONER OF TAXATION v LEADER ASSOCIATED NEWSPAPERS PTY LIMITED (ACN 004 337 446) COMMISSIONER OF TAXATION v ADVERTISER-NEWS WEEKEND PUBLISHING COMPANY PTY LIMITED (ACN 007 562 950) COMMISSIONER OF TAXATION v ADVERTISER NEWSPAPERS PTY LIMITED (ACN 007 872 997) COMMISSIONER OF TAXATION v NEWS AUSTRALIA HOLDINGS PTY LIMITED (ACN 105 197 028)