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Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation

[2021] FCA 1619 ; (2021) 114 ATR 136

Federal Court of Australia · 21 December 2021 · Official judgment

Cited by 2 indexed judgments

All Cited 2

2022: 1 citing judgment 2023: 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. BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112 Cited Federal Court of Australia · cited 5× · judgment
  2. Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 Cited Federal Court of Australia (Full Court) · cited 7× · judgment

Tree of authority

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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 (18)

Earliest first, with how this judgment treated each.

  1. Newton v Federal Commissioner of Taxation [1958] UKPCHCA 1 Applied or followed cited 50×
  2. East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 Cited cited 25×
  3. Rippon v Federal Commissioner of Taxation (1992) 23 ATR 209 Cited
  4. Federal Commissioner of Taxation v Peabody [1994] HCA 43 Cited cited 81×
  5. Commissioner of Taxation (Cth) v Spotless Services Ltd [1996] HCA 34 Cited cited 146×
  6. Commissioner of Taxation v Prestige Motors Pty Ltd as Trustee of the Prestige Toyota Trust [1998] FCA 221 Cited cited 9×
  7. Rosenberg v Percival [2001] HCA 18 Cited cited 277×
  8. Commissioner of Taxation v Consolidated Press Holdings Ltd [2001] HCA 32 Cited cited 48×
  9. Commissioner of Taxation v Hart [2004] HCA 26 Cited cited 56×
  10. Idlecroft Pty Ltd v Commissioner of Taxation [2005] FCAFC 141 Cited cited 4×
  11. McCutcheon v Commissioner of Taxation [2008] FCA 318 Cited cited 11×
  12. Raftland Pty Ltd as trustee of the Raftland Trust v Commissioner of Taxation [2008] HCA 21 Cited cited 64×
  13. AXA Asia Pacific Holdings Ltd v Commissioner of Taxation (2009) 77 ATR 829 Cited cited 2×
  14. Futuris Corporation Limited v Commissioner of Taxation [2010] FCA 935 Applied or followed cited 5×
  15. Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134 Cited cited 10×
  16. Commissioner of Taxation v News Australia Holdings Pty Limited [2010] FCAFC 78 Applied or followed cited 12×
  17. RCI Pty Limited v Commissioner of Taxation [2011] FCAFC 104 Cited cited 16×
  18. Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55 Cited cited 470×
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.