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Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation

[2021] FCA 1597

Federal Court of Australia · 17 December 2021 · Official judgment

Cited by 2 indexed judgments

All Cited 2

2022: 1 citing judgment 2024: 1 citing judgment 2021 2022 2023 2024 2025 2026
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

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  1. Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation (No 2) [2022] FCA 260 Cited Federal Court of Australia · cited 2× · judgment
  2. Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2024] FCAFC 29 Cited Federal Court of Australia (Full Court) · cited 1× · judgment

Tree of authority

Built on

The authorities this case relies on, earliest first, and the authorities those relied on. Open a branch to go further back.

Built upon

Later cases citing this one, in order of decision, and the cases citing them in turn. The most cited are shown at each level.

Authorities cited (22)

Earliest first, with how this judgment treated each.

  1. Spencer v The Commonwealth [1907] HCA 82 Cited cited 293×
  2. Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] 2 ALR 489 Cited cited 3×
  3. Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28 Cited cited 48×
  4. Federal Commissioner of Taxation v Comber (1986) 64 ALR 451 Cited
  5. Federal Commissioner of Taxation v Comber [1986] FCA 92 Cited cited 32×
  6. Thiel v Federal Commissioner of Taxation [1990] HCA 37 Cited cited 65×
  7. March v E & MH Stramare Pty Ltd [1991] HCA 12 Cited cited 721×
  8. Peabody v Federal Commissioner of Taxation (1993) 112 ALR 247 Cited
  9. Peabody v Commissioner of Taxation (1993) 40 FCR 531 Cited cited 27×
  10. Federal Commissioner of Taxation v Peabody (1994) 123 ALR 451 Cited
  11. Federal Commissioner of Taxation v Peabody [1994] HCA 43 Cited cited 81×
  12. Boland v Yates Property Corporation Pty Ltd [1999] HCA 64 Cited cited 138×
  13. WR Carpenter Holdings Pty Ltd v Commissioner of Taxation [2007] FCAFC 103 Cited cited 14×
  14. SNF (Australia) Pty Ltd v Commissioner of Taxation [2010] FCA 635 Cited cited 9×
  15. Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74 Cited cited 31×
  16. Commissioner of Taxation v Futuris Corporation Limited [2012] FCAFC 32 Cited cited 7×
  17. Strong v Woolworths Limited [2012] HCA 5 Cited cited 280×
  18. Wallace v Kam [2013] HCA 19 Cited cited 170×
  19. Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57 Cited cited 7×
  20. Financial Synergy Holdings Pty Ltd v Commissioner of Taxation [2016] FCAFC 31 Cited cited 5×
  21. Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 Cited cited 13×
  22. Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187 Cited cited 7×
How the citator works

Citations are read from the text of each indexed judgment. A report citation written alongside a neutral citation, such as [2008] HCA 9; (2008) 234 CLR 50, teaches the citator that both name the same case, so later citations by either are counted together.

Treatment is read from the words in the sentence that cites the case: overruled or disapproved; not followed or declined to follow; distinguished or distinguishable; doubted; applied, followed or adopted. Anything else is cited. It is a guide to which judgments to read, not a judicial history: a judgment that discusses a case at length without one of those words is shown as citing it, and one mentioning several cases in a sentence may attach the word to all of them.

Only judgments in this index are counted, mostly the High Court, the Federal Court and New South Wales courts and tribunals since 2006. Earlier cases appear as authorities but their own authorities are unknown, so a tree ends there. Check a treatment by reading the passage before relying on it.

Judgment text is from the Open Australian Legal Corpus (Isaacus, CC BY 4.0) and the courts’ own websites. Each judgment links to its official version: read it before relying on anything here.