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Amalgamated Zinc (De Bavay's) Ltd v FCT     225

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business	[2024] ATOTD 7	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD TD2023/D4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII		1
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR TR2021/1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Ogden and Commissioner of Taxation (Taxation)	[2016] AATA 32	Administrative Appeals Tribunal	Australia	29 Jan 2016	AustLII		1
Thomas and Commissioner of Taxation	[2015] AATA 687	Administrative Appeals Tribunal	Australia	9 Sep 2015	AustLII		3
Ting and Commissioner of Taxation	[2015] AATA 166; [2015] ATC 10-386	Administrative Appeals Tribunal	Australia	23 Feb 2015	AustLII		6
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322	Federal Court of Australia	Australia - Commonwealth	19 Feb 2015	AustLII		8
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		1
Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital	[2014] ATOCR CR2014/62	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital	[2014] ATOCR 62	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
Healy v FCT	[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311	Administrative Appeals Tribunal	Australia	7 May 2013	AustLII		5
Commissioner of Taxation v Nash	[2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251	Federal Court of Australia	Australia - Commonwealth	16 Apr 2013	AustLII		3
TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments	[2013] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments	[2013] ATOTR TR2013/3	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
CR 2012/44 - Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals	[2012] ATOCR CR2012/44	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income	[2012] ATOTR TR2012/3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income	[2012] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/44 - Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals	[2012] ATOCR 44	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Re Sinclair and Commissioner of Taxation	[2010] AATA 902; (2010) 80 ATR 972	Administrative Appeals Tribunal	Australia	16 Nov 2010	AustLII		5
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII		43
John Waters v FCT	[2010] AATA 846	Administrative Appeals Tribunal	Australia	28 Oct 2010	AustLII
Re Willersdorf-Greene and FCT	[2009] AATA 649; [2009] ATC 10-102; 76 ATR 688	Administrative Appeals Tribunal	Australia	28 Aug 2009	AustLII		1
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		86
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Romanin v FCT	[2008] FCA 1532; (2008) 73 ATR 760; [2008] ATC 20-055	Federal Court of Australia	Australia - Commonwealth	16 Oct 2008	AustLII		7
Re Frisch and FCT	[2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551	Administrative Appeals Tribunal	Australia	3 Jun 2008	AustLII		4
CR 2008/65 - Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals	[2008] ATOCR CR2008/65	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/65 - Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals	[2008] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Commissioner of Taxation v Day	[2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		13
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544	Federal Court of Australia	Australia - Commonwealth	25 Sep 2007	AustLII		43
Staker and Commissioner of Taxation	[2007] AATA 1442; (2007) 66 ATR 895	Administrative Appeals Tribunal	Australia	20 Jun 2007	AustLII		2
Flegg and Commissioner of Taxation	[2007] AATA 1336; 66 ATR 862	Administrative Appeals Tribunal	Australia	18 May 2007	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Taxpayer and Commissioner of Taxation	[2006] AATA 100; 61 ATR 1192	Administrative Appeals Tribunal	Australia	7 Feb 2006	AustLII		1
Cachia and Commissioner of Taxation	[2005] AATA 479; 59 ATR 1056	Administrative Appeals Tribunal	Australia	26 May 2005	AustLII		1
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Commissioner of Inland Revenue v Jamnadas	[2002] Fiji LR 17		Fiji	1 Mar 2002
Commissioner of Inland Revenue v Jamnadas	[2002] FJCA 83	Court of Appeal of Fiji	Fiji	1 Mar 2002	PacLII		2
TR 2002/7 - Income tax: deductibility of payments to strike funds	[2002] ATOTR TR2002/7	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/7 - Income tax: deductibility of payments to strike funds	[2002] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Mandikos and Commissioner of Taxation	[2001] AATA 716; 48 ATR 1077	Administrative Appeals Tribunal	Australia	16 Aug 2001	AustLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII		118
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII		2
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Service v FCT	[2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		35
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR 36	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/37W - Income tax: Pineplan Managed Investment Scheme	[2000] ATOPR PR2000/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/37W - Income tax: Pineplan Managed Investment Scheme	[2000] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
Evenden and Commissioner of Taxation	[1999] AATA 731; 42 ATR 1208	Administrative Appeals Tribunal	Australia	1 Oct 1999	AustLII
Co and Commissioner of Taxation	[1999] AATA 649; 42 ATR 1181	Administrative Appeals Tribunal	Australia	31 Aug 1999	AustLII
NT1998/385-386 and Commissioner of Taxation	[1999] AATA 406; 42 ATR 1090	Administrative Appeals Tribunal	Australia	10 Jun 1999	AustLII
Shokker v Commissioner of Taxation	[1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257	Federal Court of Australia	Australia - Commonwealth	12 May 1999	AustLII		6
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/46W - Income tax: Pineplan Managed Investment Scheme	[1999] ATOPR 46	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR 54	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR PR1999/93W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR PR1999/80W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1	[1999] ATOPR PR1999/76W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1	[1999] ATOPR PR1999/72W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/46W - Income tax: Pineplan Managed Investment Scheme	[1999] ATOPR PR1999/46W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR PR1999/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR 93	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1	[1999] ATOPR 72	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1	[1999] ATOPR 76	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR 80	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
Hank B Schokker v Commissioner of Taxation, Commonwealth of Australia (includes corrigenda of 2 February 1998)	[1998] FCA 19	Federal Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII
QT96/255, QT97/179-180 and Commissioner of Taxation	[1997] AATA 524; 38 ATR 1019	Administrative Appeals Tribunal	Australia	28 Nov 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 502; 37 ATR 1144	Administrative Appeals Tribunal	Australia	24 Nov 1997	AustLII
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII		1
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
Placer Pacific Management Pty Ltd v Commissioner of Taxation	[1995] FCA 1362	Federal Court of Australia	Australia - Commonwealth	7 Jul 1995	AustLII		1
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
NT93/326 and Commissioner of Taxation	[1994] AATA 695; (1994) 30 ATR 1030	Administrative Appeals Tribunal	Australia	12 Dec 1994	AustLII		3
TT93/29 and Commissioner of Taxation	[1994] AATA 571; 30 ATR 1001	Administrative Appeals Tribunal	Australia	13 Jul 1994	AustLII
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 900	Federal Court of Australia	Australia - Commonwealth	10 Feb 1994	AustLII
WT92/76 and Commissioner of Taxation	[1994] AATA 408; (1994) 27 ATR 1233	Administrative Appeals Tribunal	Australia	18 Jan 1994	AustLII		2
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Re Taxation Appeals	[1993] AATA 370; 27 ATR 1174	Administrative Appeals Tribunal	Australia	17 Dec 1993	AustLII
NT92/166 and Deputy Commissioner of Taxation	[1993] AATA 500; 27 ATR 1102	Administrative Appeals Tribunal	Australia	18 May 1993	AustLII
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
Re Taxation Appeals	[1991] AATA 197; (1991) 22 ATR 3402	Administrative Appeals Tribunal	Australia	28 Aug 1991	AustLII		35
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
QT90/148 and Commissioner of Taxation	[1991] AATA 346; (1991) 22 ATR 3037	Administrative Appeals Tribunal	Australia	9 Jan 1991	AustLII		34
Commissioner of Taxation v Osborne	[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888	Federal Court of Australia	Australia - Commonwealth	18 Sep 1990	AustLII		49
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation	[1990] FCA 209	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
VT87/2561 and Commissioner of Taxation	[1990] AATA 509	Administrative Appeals Tribunal	Australia	15 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Faywin Investments Pty Ltd	[1990] FCA 147	Federal Court of Australia	Australia - Commonwealth	10 May 1990	AustLII
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
Fraser v Commissioner of Inland Revenue HC Wellington M688/87	[1989] NZHC 2358; (1989) 13 TRNZ 704; (1990) 12 NZTC 7,015	High Court of New Zealand	New Zealand	4 Dec 1989	NZLII
VT86/1872 and Commissioner of Taxation	[1989] AATA 245; (1989) 21 ATR 3120	Administrative Appeals Tribunal	Australia	27 Nov 1989	AustLII		2
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation	[1989] FCA 292; (1989) 20 ATR 1038	Federal Court of Australia	Australia - Commonwealth	4 Aug 1989	AustLII		3
QT86/3731-3734, QT87/736 and Commissioner of Taxation	[1989] AATA 505; 20 ATR 3877	Administrative Appeals Tribunal	Australia	31 Jul 1989	AustLII
Re Telecasters North Queensland Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 186	Federal Court of Australia	Australia - Commonwealth	25 May 1989	AustLII
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
NT86/8748 and Commissioner of Taxation	[1989] AATA 346; (1989) 20 ATR 3421	Administrative Appeals Tribunal	Australia	29 Mar 1989	AustLII		2
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
NT86/7885-7 and Commissioner of Taxation	[1988] AATA 272; (1988) 19 ATR 3872	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII		4
NT86/11777 and Commissioner of Taxation	[1988] AATA 274; (1988) 19 ATR 3880	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII		2
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
NT87/6307 and Commissioner of Taxation	[1988] AATA 231; (1988) 19 ATR 3697	Administrative Appeals Tribunal	Australia	22 Jul 1988	AustLII		2
NT86/6189 and Commissioner of Taxation	[1988] AATA 206; 19 ATR 3631	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII
NT86/10519 and Commissioner of Taxation	[1988] AATA 569	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII
AT87/243 and Commissioner of Taxation	[1988] AATA 185	Administrative Appeals Tribunal	Australia	17 Jun 1988	AustLII
QT88/546 and Commissioner of Taxation	[1988] AATA 168; 19 ATR 3566	Administrative Appeals Tribunal	Australia	1 Jun 1988	AustLII
AT87/223 and Commissioner of Taxation	[1988] AATA 159; (1988) 19 ATR 3504	Administrative Appeals Tribunal	Australia	20 May 1988	AustLII		6
NT86/4306 and Commissioner of Taxation	[1988] AATA 487	Administrative Appeals Tribunal	Australia	5 May 1988	AustLII
NT86/11935 and Commissioner of Taxation	[1988] AATA 81; 19 ATR 3362	Administrative Appeals Tribunal	Australia	10 Mar 1988	AustLII
NT85/5292 and Commissioner of Taxation	[1987] AATA 485; 19 ATR 3047	Administrative Appeals Tribunal	Australia	23 Dec 1987	AustLII
NT81/11 and Commissioner of Taxation	[1987] AATA 456	Administrative Appeals Tribunal	Australia	11 Dec 1987	AustLII
NT85/5706, NT85/5857 and Commissioner of Taxation	[1987] AATA 458; 19 ATR 3014	Administrative Appeals Tribunal	Australia	11 Dec 1987	AustLII
QT85/2443 and Commissioner of Taxation	[1987] AATA 459; 19 ATR 3030	Administrative Appeals Tribunal	Australia	11 Dec 1987	AustLII
Cases Nos AT 86/333; AT 86/347-348; AT 86/532	[1987] AATA 858; 18 ATR 4084	Administrative Appeals Tribunal	Australia	27 Nov 1987	AustLII
NT86/12057; NT87/01162 and Commissioner of Taxation	[1987] AATA 347; 18 ATR 3943	Administrative Appeals Tribunal	Australia	2 Oct 1987	AustLII		2
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys	[1987] FCA 337	Federal Court of Australia	Australia - Commonwealth	2 Oct 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust)	[1987] FCA 317	Federal Court of Australia	Australia - Commonwealth	17 Sep 1987	AustLII
WT85/1125; WT85/1128 and Commissioner of Taxation	[1987] AATA 326; 18 ATR 3870	Administrative Appeals Tribunal	Australia	15 Sep 1987	AustLII
VT87/1377 and Commissioner of Taxation	[1987] AATA 766	Administrative Appeals Tribunal	Australia	2 Sep 1987	AustLII
NT86/7645-47 and Commissioner of Taxation	[1987] AATA 755; 18 ATR 3837	Administrative Appeals Tribunal	Australia	24 Aug 1987	AustLII
QT86/1811 and Commissioner of Taxation	[1987] AATA 304	Administrative Appeals Tribunal	Australia	20 Aug 1987	AustLII
NT86/10058-59 and Commissioner of Taxation	[1987] AATA 271; 18 ATR 3747	Administrative Appeals Tribunal	Australia	17 Jul 1987	AustLII
ST86/31-32 and Commissioner of Taxation	[1987] AATA 699	Administrative Appeals Tribunal	Australia	26 Jun 1987	AustLII		2
QT85/6185-7 and Commissioner of Taxation	[1987] AATA 195; (1987) 18 ATR 3579	Administrative Appeals Tribunal	Australia	21 May 1987	AustLII		1
NT85/5085-86 and Commissioner of Taxation	[1987] AATA 142; 18 ATR 3507	Administrative Appeals Tribunal	Australia	15 Apr 1987	AustLII		1
VT84/34 and Commissioner of Taxation	[1987] AATA 97; 18 ATR 3295	Administrative Appeals Tribunal	Australia	17 Mar 1987	AustLII
ST 2324 (as amended 26/3/87) - Sales Tax : Concrete Transit Mixers	[1987] ATOSTR ST2324	Australian Taxation Office	Australia - Commonwealth	19 Feb 1987	AustLII
M489/1985 and Commissioner of Taxation	[1987] AATA 47	Administrative Appeals Tribunal	Australia	18 Feb 1987	AustLII
QT85/499 and Commissioner of Taxation	[1986] AATA 633; 18 ATR 3151	Administrative Appeals Tribunal	Australia	8 Dec 1986	AustLII
B668/1985 and Commissioner of Taxation	[1986] AATA 320; (1986) 18 ATR 3043	Administrative Appeals Tribunal	Australia	23 Oct 1986	AustLII		1
M59/1985 and Commissioner of Taxation	[1986] AATA 296; 17 ATR 1208	Administrative Appeals Tribunal	Australia	7 Oct 1986	AustLII		2
Re Taxation Appeals (No 6) Aat	[1986] AATA 288	Administrative Appeals Tribunal	Australia	2 Oct 1986	AustLII
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII		9
Commissioner of Inland Revenue v Haenga HC Wellington M88/84	[1984] NZHC 632; (1984) 8 TRNZ 225; (1984) 6 NZTC 61,844	High Court of New Zealand	New Zealand	19 Nov 1984	NZLII		2
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		27
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
Re Paklan Pty Ltd (In Liquidation); Mcdonald Freeman; Trevor Robert Jones and Douglas Leonard Parkhill v the Commissioner of Taxation of the Commonwealth of Australia	[1983] FCA 146; (1983) 67 FLR 328	Federal Court of Australia	Australia - Commonwealth	19 Jul 1983	AustLII		21
Taxation, Commissioner of (Cth) v Wilcox	[1982] FCA 175; 63 FLR 210; 42 ALR 721; (1982) 13 ATR 395	Federal Court of Australia	Australia - Commonwealth	2 Sep 1982	AustLII		4
Deputy Commissioner of Inland Revenue v Marine Management Ltd	[1982] Fiji LR 19		Fiji	1 Aug 1982
Deputy Commissioner of Inland Revenue v Marine Management Ltd	(1982) 28 FLR 60		Australia	1 Aug 1982	PacLII		3
Deputy Commissioner of Inland Revenue v Marine Management Ltd	[1982] FJSC 40	Supreme Court of Fiji	Fiji	1 Jan 1982	PacLII
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII		97
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		243
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII		49
Taxation, Commissioner of (Cth) v Smith	[1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII		8
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Commissioner of Taxation v Chapkhana	[1977] WASC 212	Supreme Court of Western Australia	Australia - Western Australia	7 Oct 1977	AustLII
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes	[1973] PGLawRp 388		Papua New Guinea	24 Mar 1972	PacLII
Peterson v FCT	[1960] HCA 72; 106 CLR 395; [1961] ALR 93; 12 ATD 224; 34 ALJR 296; (1960) 8 AITR 119	High Court of Australia	Australia - Commonwealth	14 Oct 1960	AustLII		4
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		145
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		174
Rex v Lee	[1950] ArgusLawRp 55; (1950) 57 ALR 517	Argus Law Reports	Australia	23 Jun 1950	AustLII
FCT v Green	[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142	High Court of Australia	Australia - Commonwealth	21 Jun 1950	AustLII		49
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		851
American Thread Co v Commissioner of Taxation	[1946] ArgusLawRp 107; (1947) 53 ALR 20	Argus Law Reports	Australia	20 Dec 1946	AustLII
American Thread Co v FCT	[1946] HCA 51; (1946) 73 CLR 643; [1947] ALR 20; 8 ATD 228	High Court of Australia	Australia - Commonwealth	20 Dec 1946	AustLII		4
Herring v FCT	[1946] HCA 18; (1946) 72 CLR 543; [1946] ALR 296	High Court of Australia	Australia - Commonwealth	20 Jun 1946	AustLII		18
Bourke v FCT	[1945] HCA 9; 70 CLR 350; [1945] ALR 210; 8 ATD 4	High Court of Australia	Australia - Commonwealth	20 Jun 1945	AustLII
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		113
Commissioner of Taxation v Robinson and Mitchell Pty Ltd	[1941] ArgusLawRp 68; (1941) 47 ALR 287	Argus Law Reports	Australia	3 Oct 1941	AustLII		2
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		200
Texas Co (Australasia) Ltd v Commissioner of Taxation	[1940] ArgusLawRp 10; (1940) 46 ALR 126	Argus Law Reports	Australia	18 Mar 1940	AustLII
De La Rue v McNamara	[1939] ArgusLawRp 88; (1940) 46 ALR 122	Argus Law Reports	Australia	21 Dec 1939	AustLII
Commissioner of Taxation (NSW) v Ash; Ash v FCT	[1938] ArgusLawRp 112; (1939) 45 ALR 280	Argus Law Reports	Australia	23 Dec 1938	AustLII
Robert G Nall Ltd , v FCT	[1937] HCA 88; (1937) 57 CLR 695	High Court of Australia	Australia - Commonwealth	17 Aug 1937	AustLII		2
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"High Court of Australia: A Personal Impression of Its First 100 Years, The"	(2003) 27 Melbourne University Law Review 864	Mason, Anthony	Australia	circa 2003	AustLII		14
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1
"Claiming tax deductions after the business ceases"	(1999) 73 (2) Law Institute Journal 74	Warnock, Robert	Australia - Victoria	circa 1999	AustLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	AustLII
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	AustLII
"Interest Deductibility - Australia and Canada Compared"	(1999) 2 (3) Journal of Australian Taxation 172	Dabner, Justin	Australia	circa 1999	AustLII
"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)"	[1995] RevenueLawJl 5	Burford, Karen	Australia	circa 1995	AustLII
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"Comments"	[1981] AUMPLawAYbk 8	Abbott, CP	Australia	circa 1981	AustLII
"The Europa Oil Decision"	[1971] VUWLawRw 14	Ludbrook, L J W	New Zealand	circa 1971	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Income Tax Commissioner v Basant Rai Takhat Singh	(1933) LR 60 Ind Apps 307		India	circa 1933			2
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Webster v Deputy FCT (WA)	[1926] ArgusLawRp 100; (1926) 39 CLR 130; 33 ALR 113	Argus Law Reports	Australia - Commonwealth	6 Dec 1926	AustLII		15
[1923] AC 145	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		48
Toomey's Ltd v Commissioner of Taxation for NSW and Sydney Ferries Ltd v Commissioner of Taxation for NSW	[1922] NSWStRp 37; (1922) 22 SR (NSW) 432; 39 WN (NSW) 133	Supreme Court of New South Wales	Australia - New South Wales	4 Jul 1922	AustLII		22