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Tweddle v FCT     111

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
Automotive Invest Pty Ltd v Commissioner of Taxation	[2024] HCA 36	High Court of Australia	Australia - Commonwealth	16 Oct 2024	AustLII		2
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] HCA 20; (2024) 98 ALJR 808	High Court of Australia	Australia - Commonwealth	5 Jun 2024	AustLII		5
Australian Investment & Development	[2023] VSC 741	Supreme Court of Victoria	Australia - Victoria	13 Dec 2023	AustLII		2
Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd	[2023] NSWCA 44	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Mar 2023	AustLII		5
Mills v Walsh	[2022] NSWCA 255	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Dec 2022	AustLII		16
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2021] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2022] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		9
Mintfield Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2022] VCAT 671	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Jun 2022	AustLII		1
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 430	Supreme Court of New South Wales	Australia - New South Wales	13 Apr 2022	AustLII		4
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Fitzpatrick Investments Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWCATAD 315	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	29 Oct 2021	AustLII		1
Allen and Commissioner of Taxation (Taxation)	[2021] AATA 2768	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Allzams Trust and Commissioner of Taxation (Taxation)	[2021] AATA 2767	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII		1
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 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
FCT v Thomas	[2018] HCA 31; (2018) 264 CLR 382; 92 ALJR 746; (2018) 359 ALR 31	High Court of Australia	Australia - Commonwealth	8 Aug 2018	AustLII		16
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
Colosseum Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 130	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Feb 2016	AustLII		3
Commissioner of State Taxation v t & S Liapis Pty Ltd	[2015] SASCFC 151	Supreme Court of South Australia - Full Court	Australia - South Australia	23 Oct 2015	AustLII		2
Haritos v Commissioner of Taxation	[2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588	Federal Court of Australia	Australia - Commonwealth	30 Jun 2015	AustLII		394
Jeffrey Nelson v Commissioner of Taxation	[2015] HCASL 58	High Court of Australia	Australia - Commonwealth	6 May 2015	AustLII
T & S Liapis Pty Ltd v Commissioner of State Taxation	[2015] SASC 63; (2015) 124 SASR 1	Supreme Court of South Australia	Australia - South Australia	22 Apr 2015	AustLII		8
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII		6
Murphy v Victoria	[2014] VSCA 238; (2014) 45 VR 119; (2014) 313 ALR 546; (2014) 289 FLR 337	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Sep 2014	AustLII		94
Murphy v Victoria (No 2)	[2014] VSC 404	Supreme Court of Victoria	Australia - Victoria	10 Sep 2014	AustLII		3
Marrone v Commissioner of State Revenue (Review & Regulation List)	[2014] VCAT 1137	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Sep 2014	AustLII		1
Vartuli v Chief Commissioner of State Revenue	[2014] NSWSC 678; (2014) 98 ATR 545	Supreme Court of New South Wales	Australia - New South Wales	30 May 2014	AustLII		23
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation	[2014] AATA 337; (2014) 98 ATR 671	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		7
Nelson v Commissioner of Taxation	[2014] FCA 57	Federal Court of Australia	Australia - Commonwealth	11 Feb 2014	AustLII		3
Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWCA 408; (2013) 97 ATR 818; [2013] ATC 20-429	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Dec 2013	AustLII		30
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII		4
Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWSC 23; (2013) 88 ATR 379	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2013	AustLII		35
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
Hart v Commonwealth DPP (DPP) (Cth)	[2011] QCA 351; [2012] 2 Qd R 203; (2011) 255 FLR 197; (2011) 285 ALR 340	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	6 Dec 2011	AustLII		1
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Kaley and Commissioner of Taxation	[2011] AATA 480	Administrative Appeals Tribunal	Australia	8 Jul 2011	AustLII
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
Russell v FCT	[2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143	Federal Court of Australia	Australia - Commonwealth	30 Oct 2009	AustLII		19
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
Hitchin v Labourforce Solutions Pty Ltd	[2009] SASC 85; (2009) 184 IR 262	Supreme Court of South Australia	Australia - South Australia	1 Apr 2009	AustLII		7
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		25
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR TR2008/6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
VCK and Commissioner of Taxation	[2006] AATA 1073; 64 ATR 1273	Administrative Appeals Tribunal	Australia	12 Dec 2006	AustLII
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
Re Trentwood Corporation Pty Ltd and Commissioner of State Revenue	[2006] WASAT 196; 64 ATR 300	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Jul 2006	AustLII
Mining Holding Co v FCT	[2006] AATA 491; 63 ATR 1027	Administrative Appeals Tribunal	Australia	7 Jun 2006	AustLII		2
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII		7
Pedley v FCT	[2006] AATA 108; (2006) 62 ATR 1014	Administrative Appeals Tribunal	Australia	9 Feb 2006	AustLII		2
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Lopez v Commissioner of Taxation	[2005] FCAFC 157; (2005) 143 FCR 574; 223 ALR 405; 60 ATR 387	Federal Court of Australia	Australia - Commonwealth	15 Aug 2005	AustLII		23
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR TR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Commissioner of Taxation v Stone	[2004] HCATrans 368	High Court of Australia	Australia - Commonwealth	29 Sep 2004	AustLII
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
WACM v Minister for Immigration and Multicultural and Indigenous Affairs	[2003] FCAFC 92	Federal Court of Australia	Australia - Commonwealth	15 May 2003	AustLII		2
Jungstedt v ASIC	[2003] AATA 159; 73 ALD 105	Administrative Appeals Tribunal	Australia	14 Feb 2003	AustLII		5
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII		18
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Geelong Grammar School re Construction, Forestry, Mining and Energy Union and Australian Workers' Union v Geelong Grammar School - PR925746	[2002] AIRC 1550	Australian Industrial Relations Commission	Australia	16 Dec 2002	AustLII
Commissioner For The South African Revenue Services v Smith (563/2001)	[2002] ZASCA 126	Supreme Court of Appeal of South Africa	South Africa	26 Sep 2002	SAFLII
Ford and Dairy Adjustment Authority	[2002] AATA 712; 71 ALD 788	Administrative Appeals Tribunal	Australia	21 Aug 2002	AustLII
Re Buchan and Dairy Adjustment Authority	[2002] AATA 644; 71 ALD 114	Administrative Appeals Tribunal	Australia	30 Jul 2002	AustLII		5
Burrawong Investments Pty Ltd v Lindsay	[2002] QSC 82	Supreme Court of Queensland	Australia - Queensland	26 Mar 2002	AustLII		9
Reiger and Commissioner of Taxation	[2002] AATA 88; 49 ATR 1022	Administrative Appeals Tribunal	Australia	15 Feb 2002	AustLII
McCormack v Commissioner of Taxation	[2001] FCA 1700; (2001) 114 FCR 574; 48 ATR 608	Federal Court of Australia	Australia - Commonwealth	6 Dec 2001	AustLII		64
Minister of State for Employment, Workplace Relations and Small Business v Community & Public Sector Union	[2001] FCA 316; 109 FCR 303	Federal Court of Australia	Australia - Commonwealth	15 Jun 2001	AustLII		15
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Stellar Call Centres Pty Ltd v CEPU	[2001] FCA 106; (2001) 106 FCR 302	Federal Court of Australia	Australia - Commonwealth	21 Feb 2001	AustLII		17
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII		65
Re Osborne and Australian Securities & Investments Commission	[2000] AATA 917; 35 ACSR 603	Administrative Appeals Tribunal	Australia	20 Oct 2000	AustLII		1
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2		Australia	16 Nov 2000	AustLII		1
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Daff and Commissioner of Taxation	[1998] AATA 310; (1998) 39 ATR 1042	Administrative Appeals Tribunal	Australia	6 May 1998	AustLII		3
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	AustLII
World Geoscience Corporation Ltd and World Geoscience Petroleum Services Pty Ltd and Australian Trade Commission	[1997] AATA 9	Administrative Appeals Tribunal	Australia	15 Jan 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
VT87/1314, VT87/1315 and Commissioner of Taxation	[1990] AATA 762	Administrative Appeals Tribunal	Australia	12 Nov 1990	AustLII
VT87/1625 and Commissioner of Taxation	[1990] AATA 33; (1990) 21 ATR 3268	Administrative Appeals Tribunal	Australia	16 Feb 1990	AustLII		2
VT87/2367 and Commissioner of Taxation	[1990] AATA 27; 21 ATR 3291	Administrative Appeals Tribunal	Australia	13 Feb 1990	AustLII
Re Taxation Appeals	[1989] AATA 230	Administrative Appeals Tribunal	Australia	2 Nov 1989	AustLII
Re Taxation Appeals	[1988] AATA 5	Administrative Appeals Tribunal	Australia	6 Jan 1988	AustLII
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation	[1987] AATA 352	Administrative Appeals Tribunal	Australia	6 Oct 1987	AustLII
AT86/666 and Commissioner of Taxation	[1987] AATA 340; 18 ATR 3910	Administrative Appeals Tribunal	Australia	25 Sep 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 273	Federal Court of Australia	Australia - Commonwealth	18 Aug 1986	AustLII
Pioneer Concrete Services Ltd v Galli	[1985] VicRp 68; [1985] VR 675; (1985) 4 IPR 227		Australia - Victoria	1 Mar 1985	AustLII		87
Re Murtagh and Commissioner of Taxation	[1984] AATA 249; (1984) 54 ALR 313; (1984) 6 ALD 112; (1984) 1 AAR 419; 15 ATR 787	Administrative Appeals Tribunal	Australia	5 Jul 1984	AustLII		160
Grieve v Commissioner of Inland Revenue HC Auckland M465/81	[1982] NZHC 280	High Court of New Zealand	New Zealand	21 May 1982	NZLII
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		240
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
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		849
Avon Downs Pty Ltd v Commissioner of Taxation	[1949] ArgusLawRp 33; (1949) 56 ALR 792	Argus Law Reports	Australia	4 May 1949	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Devil's in the Detail: Non-Commercial Business Losses"	[2008] JlATaxTA 11	Cassidy, Julie	Australia	circa 2008	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII
"Drilling Funds"	[1983] AUMPLawAYbk 11	Sharwood, M	Australia	circa 1983	AustLII
"Re-Interpretation of Section 51(1) of the Income Tax Assessment Act and the Deductibility of Inflated Expenses, A"	(1980-1981) 7 Monash University Law Review 77	Singh-Pasricha, Jaginder	Australia	circa 1981	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
Earl of Jersey s executors v Bassom	(1926) 10 Tax Cas 357		United Kingdom	circa 1926			3
Royal Agricultural Society of England v Wilson	(1924) 9 Tax Cas 62		United Kingdom	circa 1924			5
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
Religious Tract and Book Society of Scotland v Forbes	(1896) 3 Tax Cas 415		United Kingdom	circa 1896			7
In the Matter of the Duty on the Estate of the Incorporated Council of Law Reporting for England and Wales	[1888] UKLawRpKQB 197; (1888) 22 QBD 279	Queen's Bench	United Kingdom	18 Dec 1888	CommonLII		21
Wallis, In re, Ex parte Sully	[1885] UKLawRpKQB 30; (1884-1885) 14 QBD 950		United Kingdom	9 Mar 1885	CommonLII		7
Rolls v Miller	[1884] UKLawRpCh 137; (1884) 27 Ch D 71; (1884) 53 LJCh 682	Court of Chancery	United Kingdom	28 May 1884	CommonLII		68
Suburban Hotel Co, In re	[1867] UKLawRpCh 76; (1867) 2 LRCh App 737		United Kingdom	29 Jul 1867	CommonLII		14