Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Visy Packaging Holdings Pty Ltd v Commissioner of Taxation [2012] FCA 1195 Citation: Visy Packaging Holdings Pty Ltd v Commissioner of Taxation [2012] FCA 1195
Parties: VISY PACKAGING HOLDINGS PTY LTD (ACN 095 132 317) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number(s): VID 979 of 2010 VID 1123 of 2010 VID 1133 of 2010 VID 1144 of 2010
Parties: VISY INDUSTRIES AUSTRALIA PTY LTD (ACN 004 337 615) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number(s): VID 980 of 2010 VID 1131 of 2010 VID 1137 of 2010 VID 1145 of 2010
Parties: VISY PACKAGING PTY LTD (ACN 095 313 723) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number(s): VID 1124 of 2010 VID 1135 of 2010
Parties: VISY CARTONS PTY LTD (ACN 095 321 592) v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number(s): VID 1126 of 2010 VID 1138 of 2010
Judge: MIDDLETON J
Date of judgment: 2 November 2012
Catchwords: INCOME TAX – Allowable deduction – Income Tax Assessment Act 1997 (Cth) s 8-1 – number of transactions part of overall scheme – profit-making purpose.
Legislation: Corporations Act 2001 (Cth) Evidence Act 1995 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)
Cases cited: Australian Securities and Investments Commission v Hellicar (2012) 286 ALR 501 BP Australia Ltd v Federal Commissioner of Taxation (1965) 112 CLR 386 Chapman (NT) v Federal Commissioner of Taxation (1968) 117 CLR 167 Commissioner of Taxation v Cooling (1990) 22 FCR 42 Commissioner of Taxation v Visy Industries USA Pty Ltd [2012] FCAFC 106 Dasreef Pty Limited v Hawchar (2011) 243 CLR 588 Federal Commissioner of Taxation v Becker (1952) 87 CLR 456 Federal Commissioner of Taxation v BHP Billiton Finance Ltd (2010) 182 FCR 526 Federal Commissioner of Taxation v BHP Billiton Limited (2011) 244 CLR 325 Federal Commissioner of Taxation v Citylink Melbourne Limited (2006) 228 CLR 1 Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199 Federal Commissioner of Taxation v SNF (Australia) Pty Ltd (2011) 193 FCR 149 Federal Commissioner of Taxation v Whitfords Beach Pty Ltd (1982) 150 CLR 355 GE Capital Finance Australasia Pty Ltd v Commissioner of Taxation [2011] FCA 849 Hallstroms Pty Ltd v Commissioner of Taxation (1946) 72 CLR 634 Henry Jones (IXL) Limited v Commissioner of Taxation (1991) 31 FCR 64 Hobart Bridge Company Limited v Federal Commissioner of Taxation (1951) 82 CLR 372 King v Jetstar Airways Pty Ltd [2011] FCA 1259 Macquarie Finance Ltd v Commissioner of Taxation (2005) 146 FCR 77 Metal Manufactures Ltd v Federal Commissioner of Taxation (1999) 99 ATC 5229 Smorgon v Australia and New Zealand Banking Group Ltd (1976) 134 CLR 475 Spassked Pty Ltd v Commissioner of Taxation (2003) 136 FCR 441 Spassked Pty Ltd v Commissioner of Taxation (No 5) (2003) 197 ALR 553 Steinberg v Federal Commissioner of Taxation (1975) 134 CLR 640 Summons v Federal Commissioner of Taxation (1986) 80 ALR 95 Sun Newspapers Ltd v Federal Commissioner of Taxation (1938) 61 CLR 337 Tesco Supermarkets Ltd v Nattrass [1972] AC 153 Tweddle v Federal Commissioner of Taxation (1942) 180 CLR 1 Visy Industries USA Pty Ltd v Commissioner of Taxation (2011) 284 ALR 455 Westfield Ltd v Commissioner of Taxation (1991) 28 FCR 333
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate