Sportec Pty Ltd v Leatherman Tool Group Inc
[2024] QDC 188
Citation 1
(Para 6)
…on, Merkel J said (at [62]) that carrying on business will usually involve “a series or repetition of acts” (citing Thiel v Commissioner of Taxation (1990) 171 CLR 338 at 350 per Dawson J) … 145.After setting out the above passage, Merkel J said at [63] that while the purpose of profit is unnecessary in the present context (by reason of…
Pike v Commissioner of Taxation
[2019] FCA 2185
Citation 2
(Para 14)
…ation to the interpretation of a double taxation agreement to as summarised by the Full Court, by reference to pertinent authority, notably including Thiel v Commissioner of Taxation (1990) 171 CLR 338 ( Theil ), in McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134, at 143 [38]: The application of the Conv…
Addy v Commissioner of Taxation
[2019] FCA 1768
Citation 3
(Para 25)
…w via the Agreements Act is settled. The relevant principles were summarised by the Full Court by reference to pertinent authority, notably including Thiel v Commissioner of Taxation (1990) 171 CLR 338 ( Thiel ), in McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134 ( McDermott Industries ), at 143 [38]: Th…
Burton v Commissioner of Taxation
[2019] FCAFC 141
Citation 4
(Para 3)
…In Thiel v Commissioner of Taxation (1990) 171 CLR 338, at 344 contextual difference as between an expression found in an international tax agreement and in the 1936 Act was one of the factors which Mason CJ, Brennan and Gaudron JJ identified as making it “safer to look to the context of the Agreement itself”.…
Valve Corporation v Australian Competition and Consumer Commission
[2017] FCAFC 224
Citation 5
(Para 10)
…e in the nature of a going concern, that is, activities engaged in for the purpose of profit on a continuous and repetitive basis”: see Thiel v Commissioner of Taxation (Cth) (1990) 171 CLR 338 at 350 per Dawson J; Pioneer Concrete Services Ltd v Galli [1985] VR 675 at 705; Hope v Bathurst City Council (1980) 144 CLR 1 at 8-9 per Mason J (Gibb…
Australian Competition and Consumer Commission v Air New Zealand Limited
[2014] FCA 1157
Citation 6
…333 cited The Queen v Halton; ex parte A.U.S. Student Travel Pty Limited (1978) 138 CLR 201 distinguished Thiel v Commissioner of Taxation (1990) 171 CLR 338 cited Trade Practices Commission v David Jones (Australia) Pty Ltd (1986) 13 FCR 446 cited Trade Practices Commission v Email Ltd (1980) 31 ALR 53 considered Trade Practices Commiss…
Australian Competition and Consumer Commission v PT Garuda Indonesia (No 9)
[2013] FCA 323
Citation 7
…rte (No 3) (Amnesty International intervening) [2000] 1 AC 147 cited Compania Naviera Vascongado v SS Christina [1938] AC 485 cited Thiel v Commissioner of Taxation (1990) 171 CLR 338 cited Trendtex Trading Corp v Central Bank of Nigeria [1977] 1 QB 529 discussed Victoria v Commonwealth (1996) 187 CLR 416 cited Date of hearing: 27 March…
Minister for Immigration and Citizenship v Anochie
[2012] FCA 1440
Citation 8
(Para 24)
…gh Court’s decisions in Applicant A v Minister for Immigration and Ethic Affairs (1997) 190 CLR 225 at 231 per Brennan CJ, 251-252 per McHugh J and Thiel v Commissioner of Taxation (1990) 171 CLR 338 at 344 per Mason CJ, Brennan and Gaudron JJ, 356 per McHugh J confirm, that this requires, as McHugh J put it in the latter case, that the…
Commerce Commission v Visy Board Pty Ltd
[2012] NZCA 383
Citation 9
(Para 6)
…che Ltd [2003] FCAFC 153, (2003) 130 FCR 317). [31]At [60]. [32]At [62]. [33]At [63]. [34]At [62], citing Thiel v Commissioner of Taxation of the Commonwealth of Australia (1990) 171 CLR 338 at 350.…
Russell v Federal Commissioner of Taxation
[2009] FCA 1224
Citation 10
(Para 29)
…OECD Model). It is settled that, in construing such an agreement, a court may have regard to, inter alia, the OECD Commentary on its model agreement: Thiel v Commissioner of Taxation (1990) 171 CLR 338 at 344, 356-357. The interpretative use of that type of extrinsic material is a manifestation of the recognition that a double taxation a…
Undershaft (No 1) Ltd v Federal Commissioner of Taxation
[2009] FCA 41
Citation 11
(Para 11)
…ter of those Agreements as treaties between Australia and another country attracts the approach to construction applied to international treaties. In Thiel v Commissioner of Taxation (Cth) (1990) 171 CLR 338 at 356 ( Thiel ), McHugh J, citing Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd (1980) 147 CLR 142 at 159, sai…
Deutsche Asia Pacific Finance Inc v Commissioner of Taxation (No. 2)
[2008] FCA 1570
Citation 12
(Para 28)
…The principles of construction of international tax treaties are not in dispute: Thiel v Commissioner of Taxation (1990) 171 CLR 338 at 356 – 357 per McHugh J; Unisys Corporation Inc v Federal Commissioner of Taxation (2002) ATC 5146; Applicant ‘A’ v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225. Those principles permit…
Lean and Commissioner of Taxation
[2008] AATA 519
Citation 13
…T 2228: Income Tax: Futures Transactions Charles Moore & Co (WA) Pty Ltd v Federal Commissioner of Taxation (1956) 95 CLR 344 Thiel v Commissioner of Taxation (1990) 171 CLR 338 Kirkwood v Gadd [1910] AC 422 Smith v Capewell (1979) 142 CLR 509 Ferguson v Federal Commission of Taxation (1979) 79 ATC 4261 Firth v Federal Commissioner of Ta…
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation
[2005] FCAFC 67
Citation 14
(Para 14)
…e application of the Convention has been discussed by McHugh J in Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 and in Thiel v Commissioner of Taxation (1990) 171 CLR 338, the latter case being concerned with the interpretation of the double taxation agreement between Australia and Switzerland. The leading…
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation
[2004] FCA 1044
Citation 15
(Para 24)
…the principles of interpretation applicable to double tax treaties on the one hand and those applicable to other international treaties on the other: Thiel v Commissioner of Taxation (1990) 171 CLR 338. It accepted that the principles to be adopted are clearly set out in the judgment of McHugh J in Applicant A . In relation to liberality…
Chong v Federal Commissioner of Taxation
[2000] FCA 635
Citation 16
(Para 15)
…n the principles of interpretation applicable to double tax treaties on one hand and those applicable to other international treaties on the other: Thiel v Commissioner of Taxation (1990) 171 CLR 338 is authority for the Court adopting the same approach to the interpretation of double tax treaties as to other international treaties … The…
Bertran v Vanstone
[2000] FCA 359
Citation 17
(Para 3)
…Vienna Convention on the Law of Treaties (“Vienna Convention”), art 31; also Commonwealth of Australia v Tasmania (1983) 158 CLR 1 at 222-3; Thiel v Commissioner of Taxation (1990) 171 CLR 338 at 349, 356; and Kainhofer at 562.…
Stirling Marine Services Pty Ltd v Austral Piling and Constructions Pty Ltd
[1999] WASCA 6
Citation 18
…State Government Insurance Commission v Sinfein Pty Ltd (1996) 15 WAR State Government Insurance Commission v Stevens Bros Pty Ltd (1984) 154 CLR 552 Thiel v Commissioner of Taxation (1990) 171 CLR 338…
Tycoon Holdings Ltd v Trencor Jetco Inc
[1992] FCA 42
Citation 19
…aff are a more substantial matter. But those visits fall short of carrying on business in this country. As the High Court of Australia pointed out in Thiel v Commissioner of Taxation (1990) 171 CLR 338, continuity is fundamental to the notion of carrying on business. See especially per Dawson J at 347-348 and per McHugh J at 359. It is n…
Barry R. Liggins Pty Ltd v Comptroller-General of Customs
[1991] FCA 650
Citation 20
…atutory construction see now also Fothergill v Monarch Airlines Ltd. (1981) AC 251; Enzed Holdings Ltd. v Wynthea Pty. Ltd. (1984) 57 ALR 167 at 181; Thiel v Commissioner of Taxation (1990) 171 CLR 338; Regina v Secretary of State for the Home Department (1991) AC 696).…