Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
GE Capital Finance Australasia Pty Limited v Commissioner of Taxation [2011] FCA 849 Citation: GE Capital Finance Australasia Pty Limited v Commissioner of Taxation [2011] FCA 849
Parties: GE CAPITAL FINANCE AUSTRALASIA PTY LIMITED and GE CAPITAL AUSTRALIA v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File numbers: VID 1042 of 2010 VID 309 of 2011
Judge: GORDON J
Date of judgment: 28 July 2011
Catchwords: TAXATION – Income Tax Assessment Act 1997 (Cth) – Div 719B – Multiple Entry Consolidated group – s 719-5(4)(c) – choice in writing – rectification
Legislation: Federal Court of Australia Act 1976 (Cth) Federal Court Rules Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Judiciary Act 1903 (Cth) Taxation Administration Act 1953 (Cth) Tax Laws Amendment (2010 Measures No 1) Act 2010 (Cth) Tax Laws Amendment (2010 Measures No. 1) Bill 2010 (Cth) Explanatory Memorandum
Cases cited: Allnutt v Wilding [2006] EWHC 1905 (Ch) Allnutt v Wilding [2007] EWCA Civ 412 Australia & New Zealand Banking Group Ltd v Widin (1990) 26 FCR 21 BHP Petroleum (Timor Sea) Pty Ltd v Minister for Resources (1994) 49 FCR 155 Butlin's Settlement Trusts; In re [1976] Ch 251 Chartbrook Ltd v Persimmon Homes Ltd [2009] 1 AC 1101 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 Codelfa Constructions Pty Ltd v State Rail Authority of NSW (1981-1982) 149 CLR 337 Commissioner of Stamp Duties (NSW) v Carlenka Pty Ltd (1995) 41 NSWLR 329 Fitzgerald v Masters (1956) 95 CLR 420 Gibbon v Mitchell [1990] 3 All ER 338 Harvey v Edwards, Dunlop & Co Ltd (1927) 39 CLR 302 Holding & Barns plc v Hill House Hammond Ltd [2002] L. & T. R. 7 Kent v Brown (1942) 43 SR (NSW) 124 Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd (2005) 223 ALR 560 Maggbury Pty Ltd v Hafele Australia Pty Ltd (2001) 210 CLR 181 MW McIntosh Pty Limited v Commissioner of Taxation (2009) 178 FCR 100 P v Board of Australian Crime Commission & Ors (2006) 151 FCR 114 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Pukallus v Cameron (1982) 180 CLR 447 Racal Group Services v Ashmore [1995] STC 1151 Spencer v The Commonwealth (2010) 241 CLR 118 Spunwill Pty Ltd v BAB Pty Ltd (1994) 36 NSWLR 290 Telstra Corporation Ltd v Ivory [2008] QSC 123 The Application of GE Mortgage Insurance Pty Ltd [2004] FCA 154 Wills v Gibbs [2007] EWHC 3361 (Ch)
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