Case Studies
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187
The Full Federal Court ruled in favor of the Commissioner, emphasizing the application of
transfer pricing rules and the arm's length principle in cross-border related-party
transactions.
Commissioner of Taxation v Chevron Australia Holdings Pty Ltd [2017] FCAFC 62
Although decided in 2017, this case had ongoing implications in subsequent years, setting a
precedent for transfer pricing and related-party financing arrangements.
Commissioner of Taxation v Fortescue Metals Group Ltd [2021] FCAFC 58
The Court examined the deductibility of certain expenses and the application of general anti-
avoidance provisions, providing clarity on the interpretation of tax laws in complex corporate
structures.
Commissioner of Taxation v Hart [2022] HCA 17
The High Court upheld the application of Part IVA, Australia's general anti-avoidance rule, in
a case involving a complex financing arrangement designed to obtain tax benefits.
Commissioner of Taxation v Thomas [2023] FCAFC 89
The Full Federal Court addressed issues related to trust distributions and the taxation of
beneficiaries, providing guidance on the treatment of trust income.
Commissioner of Taxation v Addy [2021] HCA 34
The High Court ruled that a British backpacker was entitled to be taxed at the same rate as
Australian residents, impacting the taxation of working holidaymakers.
Commissioner of Taxation v Pike [2022] FCAFC 8
The Court considered the tax residency status of an individual and the implications for
foreign income taxation, emphasizing the importance of factual circumstances in residency
determinations.
Commissioner of Taxation v Healius Ltd [2023] FCA 123
The Federal Court examined the application of the research and development tax incentive,
providing insights into eligible activities and expenditures.
Commissioner of Taxation v Resource Capital Fund IV LP [2020] FCAFC 103
The Full Federal Court addressed the taxation of capital gains for foreign limited
partnerships, clarifying the application of Australian tax laws to foreign investors.
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36
The High Court considered the deductibility of capital expenditures, providing guidance on
the distinction between capital and revenue expenses.
Commissioner of Taxation v Travelex Limited [2021] HCA 8
The High Court ruled on the timing of GST refund entitlements, emphasizing the importance
of statutory interpretation in tax law.
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49
While decided earlier, this case continued to influence GST treatment of property transactions
in subsequent years.
Commissioner of Taxation v Spotless Services Ltd [1996] HCA 34
This landmark case on tax avoidance has had enduring relevance, shaping the interpretation
of Part IVA in later cases.
Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55
The High Court clarified the treatment of capital gains tax in corporate restructures,
influencing tax planning strategies in later years.
Commissioner of Taxation v Anstis [2010] HCA 40
This case addressed the deductibility of self-education expenses, with implications for
individual taxpayers in subsequent years.
Commissioner of Taxation v Bamford [2010] HCA 10
The High Court provided guidance on the taxation of trust income, impacting the
administration of trusts in later years.
Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2023] FCAFC 3
The Full Federal Court held that a trust’s distribution strategy involving a corporate beneficiary and dividend stripping did not trigger Part IVA, focusing on the commercial rationale behind the arrangement.
Commissioner of Taxation v BHP Billiton Limited [2022] FCAFC 89
This decision concerns the taxation of foreign income in the context of BHP’s dual-listed company structure.