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Commissioner of Taxation v PepsiCo Inc Commissioner of Taxation v Stokely-Van Camp Inc Commissioner of Taxation v PepsiCo Inc Commissioner of Taxation v PepsiCo Inc Commissioner of Taxation v Stokely-Van Camp Inc Commissioner of Taxation v Stokely-Van Camp Inc

[2025] HCA 30

High Court of Australia · 13 August 2025 · Official judgment

Cited by 0 indexed judgments

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Authorities cited (34)

Earliest first, with how this judgment treated each.

  1. Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69 Cited cited 44×
  2. Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28 Cited cited 48×
  3. Australian Woollen Mills Pty Ltd v The Commonwealth [1954] HCA 20 Cited cited 68×
  4. Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW) [1958] HCA 22 Cited cited 10×
  5. Arthur Murray (NSW) Pty Ltd v Federal Commissioner of Taxation [1965] HCA 58 Cited cited 34×
  6. (1978) 36 FLR 334 Cited
  7. R v Hunt; Ex parte Sean Investments Pty Ltd [1979] HCA 32 Cited cited 154×
  8. Federal Commissioner of Taxation v Peabody [1994] HCA 43 Cited cited 81×
  9. Collis v Federal Commissioner of Taxation (1996) 33 ATR 438 Cited cited 5×
  10. Commissioner of Taxation (Cth) v Spotless Services Ltd [1996] HCA 34 Cited cited 146×
  11. Federal Commissioner of Taxation v Orica Ltd [1998] HCA 33 Cited cited 35×
  12. Roxborough v Rothmans of Pall Mall Australia Limited [2001] HCA 68 Cited cited 178×
  13. Commissioner of Taxation v Mochkin [2003] FCAFC 15 Cited cited 17×
  14. Commissioner of Taxation v Hart [2004] HCA 26 Cited cited 56×
  15. Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd [2005] HCA 3 Cited cited 24×
  16. ABB Australia Pty Limited v Commissioner of Taxation [2007] FCA 1063 Cited cited 7×
  17. Commissioner of Taxation v Lenzo [2008] FCAFC 50 Cited cited 17×
  18. Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94 Cited cited 53×
  19. RCI Pty Limited v Commissioner of Taxation [2011] FCAFC 104 Cited cited 16×
  20. Commissioner of Taxation v Macquarie Bank Limited [2013] FCAFC 13 Cited cited 9×
  21. Commissioner of State Revenue v Lend Lease Development Pty Ltd [2014] HCA 51 Cited cited 9×
  22. Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7 Cited cited 680×
  23. Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd [2015] HCA 37 Cited cited 531×
  24. Freedom Foods Pty Ltd v Blue Diamond Growers [2021] FCAFC 86 Cited cited 7×
  25. Port of Newcastle Operations Pty Limited v Glencore Coal Assets Australia Pty Ltd [2021] HCA 39 Cited cited 17×
  26. Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 Cited cited 72×
  27. Realestate.com.au Pty Ltd v Hardingham [2022] HCA 39 Cited cited 33×
  28. PepsiCo Inc v Commissioner of Taxation (2023) 117 ATR 328 Cited
  29. Roufeil as Trustee of the Bankrupt Estate of Tarrant v Tarrant Enterprises Pty Ltd as Trustee for the MRT Family Trust [2023] FCAFC 142 Cited cited 3×
  30. Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 Cited cited 7×
  31. Minerva Financial Group Pty Ltd v Federal Commissioner of Taxation (2024) 302 FCR 52 Cited
  32. Redland City Council v Kozik (2024) 418 ALR 1 Cited cited 2×
  33. PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86 Cited cited 2×
  34. Redland City Council v Kozik [2024] HCA 7 Cited cited 6×
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.