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Hallstroms Pty Ltd v FCT     305

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII
Satterley Property Group Pty Ltd v FCT	[2024] FCA 421	Federal Court of Australia	Australia - Commonwealth	26 Apr 2024	AustLII
Lawrence v Commissioner of Inland Revenue	[2024] NZHC 905	High Court of New Zealand	New Zealand	23 Apr 2024	NZLII
Ionita and Commissioner of Taxation (Taxation)	[2024] AATA 808	Administrative Appeals Tribunal	Australia	19 Apr 2024	AustLII
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR TR2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
Richmond and Commissioner of Taxation (Taxation)	[2023] AATA 1915	Administrative Appeals Tribunal	Australia	27 Jun 2023	AustLII
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR 2	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
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd	[2022] EWCA Civ 1520; [2023] 1 WLR 316	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Nov 2022	BAILII		1
Horn v GA & RG Horn Pty Ltd	[2022] NSWSC 1519	Supreme Court of New South Wales	Australia - New South Wales	10 Nov 2022	AustLII		7
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
AGPAC Ltd v Hamilton City Council	[2021] NZHC 2222; [2022] NZRMA 1	High Court of New Zealand	New Zealand	27 Aug 2021	NZLII		2
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
Victoria Power Networks Pty Ltd v Commissioner of Taxation	[2020] FCAFC 169	Federal Court of Australia	Australia - Commonwealth	21 Oct 2020	AustLII		1
Commissioner of Taxation v Healius Ltd	[2020] FCAFC 173; (2020) 281 FCR 57	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII		5
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue	[2020] HKCFI 1649	Hong Kong Court of First Instance	Hong Kong	28 Jul 2020	HKLII		2
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2020] FCAFC 92; (2020) 277 FCR 253	Federal Court of Australia	Australia - Commonwealth	27 May 2020	AustLII		10
Mussalli v Commissioner of Taxation	[2020] FCA 544	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII		2
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses)	[2020] UKFTT 197	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2020	BAILII		1
Origin Energy Ltd v Commissioner of Taxation (No 2)	[2020] FCA 409	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII		1
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
Origin Energy Ltd v Commissioner of Taxation	[2019] FCA 2219	Federal Court of Australia	Australia - Commonwealth	4 Sep 2019	AustLII		1
KKQY and Commissioner of Taxation (Taxation)	[2019] AATA 204	Administrative Appeals Tribunal	Australia	19 Feb 2019	AustLII
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR TR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR TR2019/4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2019] ATODTR TR2019/D6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
BCI Finances Pty Ltd (In Liq) v Binetter	[2018] FCAFC 189; (2018) 362 ALR 597; (2018) 132 ACSR 1	Federal Court of Australia	Australia - Commonwealth	9 Nov 2018	AustLII		23
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1
Tabone and Secretary, Department of Employment	[2018] AATA 2138	Administrative Appeals Tribunal	Australia	6 Jul 2018	AustLII		2
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
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
Disputant J v Commissioner of Inland Revenue	[2016] NZTRA 13	New Zealand Taxation Review Authority	New Zealand	14 Oct 2016	NZLII
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website	[2016] ATOTR TR2016/3	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website	[2016] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
ATS Pacific Pty Ltd v FCT	[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116	Federal Court of Australia	Australia - Commonwealth	27 Mar 2014	AustLII		10
TR 2014/6 - Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997	[2014] ATOTR TR2014/6	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/6 - Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997	[2014] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Retirement Village Operator	[2013] AATA 887	Administrative Appeals Tribunal	Australia	13 Dec 2013	AustLII
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
Sydney Attractions Group Pty Ltd v Frederick Schulman	[2013] NSWSC 858	Supreme Court of New South Wales	Australia - New South Wales	28 Jun 2013	AustLII		25
Lami v Fiji Revenue and Customs Authority	[2013] FJTT 7		Fiji	13 May 2013	PacLII		1
Sent v Commissioner of Taxation	[2012] FCAFC 187; (2012) 208 FCR 462	Federal Court of Australia	Australia - Commonwealth	19 Dec 2012	AustLII		3
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
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 246/2005	[2012] INDLHC 4108	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 842/2011	[2012] INDLHC 4119	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Shanker Trading (P) Ltd v the Cit - Ita 253/2007	[2012] INDLHC 4111	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 731/2008	[2012] INDLHC 4118	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Shanker Trading (P) Ltd v the Cit - Ita 251/2007	[2012] INDLHC 4110	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 1207/2005	[2012] INDLHC 4105	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 1183/2010	[2012] INDLHC 4102	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 247/2002	[2012] INDLHC 4109	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Commissioner of Income Tax Del v M/S Shankar Trading Co P Ltd - Ita 482/2008	[2012] INDLHC 4115	High Court of Delhi	India	9 Jul 2012	LIIofIndia
Shanker Trading (P) Ltd v the Cit - Ita 257/2007	[2012] INDLHC 4112	High Court of Delhi	India	9 Jul 2012	LIIofIndia
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
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR TR2012/8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
[2011] Hkcfi 629 (8 July 2011)	[2011] HKCFI 629	Hong Kong Court of First Instance	Hong Kong	8 Jul 2011	HKLII
Tricare Group Pty Ltd and Commissioner of Taxation	[2011] AATA 298	Administrative Appeals Tribunal	Australia	6 May 2011	AustLII		1
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
Application by Jemena Gas Networks (NSW) Ltd (No 3), Re	[2011] ACompT 6; (2011) 279 ALR 407	Australian Competition Tribunal	Australia	25 Feb 2011	AustLII		2
Mallowdale Enterprises Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-6703	[2011] NZHC 4; (2011) 25 NZTC 20-024	High Court of New Zealand	New Zealand	28 Jan 2011	NZLII
Commonwealth DPP v Hart	[2010] QDC 457	District Court of Queensland	Australia - Queensland	30 Nov 2010	AustLII		3
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Deductability of legal expenses	[2009] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	20 Aug 2009	NZLII
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		28
General Reinsurance Australia Ltd v HIH Casualty & General Insurance Ltd (in liq)	[2009] NSWCA 22; (2009) 15 ANZ Insurance Cases 61-796	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Feb 2009	AustLII		7
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
Commissioner of Income Tax v J K Synthetics Ltd - Itr 202/1989	[2008] INDLHC 3277	High Court of Delhi	India	17 Dec 2008	LIIofIndia
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		3
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
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
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
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR PR2008/57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR 57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
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
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
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		4
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Re 3-D Scaffolding Pty Ltd and FCT	[2007] AATA 1884; 70 ATR 582; [2008] ATC 10-009	Administrative Appeals Tribunal	Australia	19 Oct 2007	AustLII		2
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
Reliance Carpet Co Pty Ltd v FCT	[2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117	Federal Court of Australia	Australia - Commonwealth	5 Jul 2007	AustLII		12
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
Little and Commissioner of Taxation	[2006] AATA 949; 64 ATR 1180	Administrative Appeals Tribunal	Australia	9 Nov 2006	AustLII		1
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account	[2006] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	21 Aug 2006	NZLII
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
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd	[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682	Federal Court of Australia	Australia - Commonwealth	10 Jul 2006	AustLII		41
Museth and Commissioner of Taxation	[2006] AATA 482; 62 ATR 1243	Administrative Appeals Tribunal	Australia	2 Jun 2006	AustLII
Day v FCT	[2006] FCA 655; (2006) 62 ATR 530	Federal Court of Australia	Australia - Commonwealth	30 May 2006	AustLII		3
Commissioner for South African Revenue Service v BP South Africa (Pty) Ltd (92/05 , 92/05)	[2006] ZASCA 61; 2006 5 SA 559; [2006] 4 All SA 523	Supreme Court of Appeal of South Africa	South Africa	25 May 2006	SAFLII		6
Triage Services Ltd v Her Majesty's Revenue and Customs	[2006] UKSPC SPC00519	United Kingdom Special Commissioners of Income Tax	United Kingdom	12 Jan 2006	BAILII
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
Fullers Bay of Islands Ltd v Commissioner of Inland Revenue	[2005] NZCA 289; (2006) 22 NZTC 19,716	Court of Appeal of New Zealand	New Zealand	28 Nov 2005	NZLII		5
TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454)	[2005] ZATC 17	South Africa Tax Court	South Africa	20 Oct 2005	SAFLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Cachia and Commissioner of Taxation	[2005] AATA 479; 59 ATR 1056	Administrative Appeals Tribunal	Australia	26 May 2005	AustLII		1
Lamont v Commissioner of Taxation	[2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		15
Re Drummond and Federal Commissioner	[2004] AATA 1342; 58 ATR 1119	Administrative Appeals Tribunal	Australia	16 Dec 2004	AustLII		1
Commissioner of Inland Revenue v Fullers Bay of Islands Ltd HC Auckland CIV 2004-404-1731	[2004] NZHC 1701; [2005] 2 NZLR 255; (2004) 21 NZTC 18,834	High Court of New Zealand	New Zealand	26 Oct 2004	NZLII		2
City Link Melbourne Ltd v Commissioner of Taxation	[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII		20
A Property Co v H M Inspecvtor Of Taxes	[2004] UKSC SPC00433	United Kingdom Supreme Court	United Kingdom	5 Oct 2004	BAILII
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Falcetta v FCT	[2004] FCAFC 117; 207 ALR 102; (2004) 56 ATR 59	Federal Court of Australia	Australia - Commonwealth	10 May 2004	AustLII		4
Attorney General v Martinus Francois	[2004] ECarSC 53	Eastern Caribbean Supreme Court	International	29 Mar 2004	CommonLII
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD 15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD TD2003/15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		27
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		74
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII		9
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation	[2001] FCA 1869	Federal Court of Australia	Australia - Commonwealth	21 Dec 2001	AustLII
Firth v Commissioner of Taxation	[2001] FCA 1300	Federal Court of Australia	Australia - Commonwealth	13 Sep 2001	AustLII		1
Pech and Commissioner of Taxation	[2001] AATA 573; 47 ATR 1215	Administrative Appeals Tribunal	Australia	22 Jun 2001	AustLII
Commissioners of Inland Revenue v John Lewis Properties Ltd	[2001] EWHC Ch 409; [2001] BTC 213	High Court of England and Wales	United Kingdom - England and Wales	13 Jun 2001	BAILII
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Hong Kong Oxygen & Acetylene Co Ltd v Commissioner of Inland Revenue	[2001] HKCFI 136; [2001] 1 HKC 531; [2001] 1 HKLRD 489	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII		3
Rich Fortress Ltd v the Incorporated Owners of Beverly Garden	[2001] HKCFI 105	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII		1
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII		17
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities	[2000] ATOTR TR2000/2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities	[2000] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
Commissioner of Inland Revenue v North HC Auckland AP21/99	[1999] NZHC 1235; (1999) 19 NZTC 15,219	High Court of New Zealand	New Zealand	20 May 1999	NZLII
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth)	[1999] FCA 326; (1999) 41 ATR 471	Federal Court of Australia	Australia - Commonwealth	29 Mar 1999	AustLII		1
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
Email Ltd v Commissioner of Taxation	[1999] FCA 128; 90 FCR 402; 41 ATR 240	Federal Court of Australia	Australia - Commonwealth	24 Feb 1999	AustLII		3
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
Commissioner of Inland Revenue v Wattie	[1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639	Privy Council	United Kingdom	29 Oct 1998	BAILII		18
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
Liliana Elberg v Commissioner of Taxation	[1998] FCA 388	Federal Court of Australia	Australia - Commonwealth	20 Apr 1998	AustLII		1
Bellinz Pty Ltd v Commissioner of Taxation	[1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	AustLII		6
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII		31
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96	[1997] NZHC 1198; (1997) 18 NZTC 13,408	High Court of New Zealand	New Zealand	9 Oct 1997	NZLII		2
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
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
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 242; 36 ATR 1140	Administrative Appeals Tribunal	Australia	17 Jul 1997	AustLII
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 353	Federal Court of Australia	Australia - Commonwealth	12 May 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Wharf Properties Ltd v Commissioner of Inland Revenue	[1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334	Privy Council	United Kingdom	27 Jan 1997	BAILII		12
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 5	Federal Court of Australia	Australia - Commonwealth	16 Jan 1997	AustLII
TR 97/23 - Income tax: deductions for repairs	[1997] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/23 - Income tax: deductions for repairs	[1997] ATOTR TR97/23	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII		2
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Labrilda Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1350	Federal Court of Australia	Australia - Commonwealth	26 Mar 1996	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
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95	[1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483	High Court of New Zealand	New Zealand	19 Feb 1996	NZLII		2
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
NT94/306 and Commissioner of Taxation	[1995] AATA 164	Administrative Appeals Tribunal	Australia	16 Jun 1995	AustLII
Gandy Timbers Pty Ltd v Commissioner of Taxation	[1995] FCA 1111; 30 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1995	AustLII
TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine	[1995] ATOTR 36	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine	[1995] ATOTR TR95/36	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Wharf Properties Ltd v Commissioner of Inland Revenue	[1994] HKCFI 362; [1995] 1 HKLR 347	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII		3
[1994] HKCFI 261 (30 September 1994)	[1994] HKCFI 261	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
James Neill Creer v Commissioner of Taxation	[1994] FCA 1228	Federal Court of Australia	Australia - Commonwealth	28 Jul 1994	AustLII
AAT Case 9457	[1994] AATA 127; 28 ATR 1125	Administrative Appeals Tribunal	Australia	6 May 1994	AustLII
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
C v B Ltd HC Auckland HC Auckland M72/93	[1993] NZHC 1270	High Court of New Zealand	New Zealand	3 Dec 1993	NZLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII		11
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92	[1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327	High Court of New Zealand	New Zealand	29 Sep 1993	NZLII		2
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91	[1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43	High Court of New Zealand	New Zealand	9 Jul 1993	NZLII		4
Re Kennedy Holdings and Property Management Pty Ltd v FCT	[1992] FCA 645	Federal Court of Australia	Australia - Commonwealth	23 Dec 1992	AustLII		2
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII		32
Commissioner of Inland Revenue v Inglis CA116/92	[1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		14
Commissioner of Inland Revenue v Chinachem Finance Co Ltd	[1992] HKCA 269; [1993] HKLR 136	Hong Kong Court of Appeal	Hong Kong	23 Oct 1992	HKLII		2
Kemp v Commissioner of Taxation (Cth)	[1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75	Federal Court of Australia	Australia - Commonwealth	24 Sep 1992	AustLII		1
FCT v Rothmans of Pall Mall (Aust) Ltd	[1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII		14
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		227
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
It 2671 - Income Tax: Research and Development Expenses Claimed Against Royalty Income of Non-Residents	[1992] ATOITR IT2671	Australian Taxation Office	Australia - Commonwealth	12 Mar 1992	AustLII
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		416
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 426	Federal Court of Australia	Australia - Commonwealth	6 Sep 1991	AustLII
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd	[1991] FCA 349	Federal Court of Australia	Australia - Commonwealth	6 Aug 1991	AustLII
NT91/36 and Commissioner of Taxation	[1991] AATA 614; 22 ATR 3435	Administrative Appeals Tribunal	Australia	9 Jul 1991	AustLII
Re Sunraysia Broadcasters Pty Ltd v Commissioner of Taxation	[1991] FCA 253	Federal Court of Australia	Australia - Commonwealth	13 Jun 1991	AustLII
Re Taxation Appeals	[1991] AATA 131; 22 ATR 3218	Administrative Appeals Tribunal	Australia	22 May 1991	AustLII
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
Re Consolidated Fertilisers Ltd v Commissioner of Taxation	[1990] FCA 436; 98 ALR 550; 21 ATR 1056	Federal Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		2
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
VT88/172 and Commissioner of Taxation	[1990] AATA 644; (1990) 21 ATR 3685	Administrative Appeals Tribunal	Australia	4 Sep 1990	AustLII
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
AT89/32 and Commissioner of Taxation	[1990] AATA 490	Administrative Appeals Tribunal	Australia	5 Jun 1990	AustLII
Re Mount Isa Mines Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 85	Federal Court of Australia	Australia - Commonwealth	27 Mar 1990	AustLII
Re Taxation Appeals	[1990] AATA 53; 21 ATR 3344	Administrative Appeals Tribunal	Australia	13 Mar 1990	AustLII
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd	[1989] FCA 548; 90 ALR 589	Federal Court of Australia	Australia - Commonwealth	22 Dec 1989	AustLII		7
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
QT88/315 and Commissioner of Taxation	[1989] AATA 473; 20 ATR 3892	Administrative Appeals Tribunal	Australia	30 Jun 1989	AustLII
Case L23 v Commissioner of Inland Revenue	[1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147	New Zealand Taxation Review Authority	New Zealand	23 Feb 1989	NZLII		1
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
Re G P International Pipecoaters Pty Ltd v the Commissioner of Taxation	[1988] FCA 351	Federal Court of Australia	Australia - Commonwealth	7 Oct 1988	AustLII
NT87/2959-2960 and Commissioner of Taxation	[1988] AATA 638; (1988) 19 ATR 3859	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		2
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
ST85/1326 and Commissioner of Taxation	[1988] AATA 4	Administrative Appeals Tribunal	Australia	6 Jan 1988	AustLII
NT86/8001; NT86/7999 and Commissioner of Taxation	[1987] AATA 416; 18 ATR 4041	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation	[1987] AATA 352	Administrative Appeals Tribunal	Australia	6 Oct 1987	AustLII
Re Taxation Appeals	[1987] AATA 322	Administrative Appeals Tribunal	Australia	9 Sep 1987	AustLII
NT86/10151 and Commissioner of Taxation	[1987] AATA 767; 18 ATR 3845	Administrative Appeals Tribunal	Australia	2 Sep 1987	AustLII
Re Commissioner of Taxation v Marshal and Brougham Pty Ltd	[1987] FCA 181	Federal Court of Australia	Australia - Commonwealth	4 Jun 1987	AustLII
TT85/567-569 and Commissioner of Taxation	[1987] AATA 520	Administrative Appeals Tribunal	Australia	13 Feb 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd	[1986] FCA 414	Federal Court of Australia	Australia - Commonwealth	27 Nov 1986	AustLII
Johns ‑ Manville Canada Inc v R	[1985] 2 SCR 46	Supreme Court of Canada	Canada	31 Jul 1985	Supreme Court of Canada		5
Commissioner of Taxation v Merv Brown Pty Ltd	[1985] FCA 50; 7 FCR 1; 16 ATR 218	Federal Court of Australia	Australia - Commonwealth	28 Feb 1985	AustLII		2
Holland v Commissioner of Inland Revenue HC Christchurch M130/81	[1982] NZHC 308	High Court of New Zealand	New Zealand	8 Dec 1982	NZLII
FCT v Foxwood (Tolga) Pty Ltd	[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427	High Court of Australia	Australia - Commonwealth	2 Jun 1981	AustLII		28
[1980] HKCA 207 (10 September 1980)	[1980] HKCA 207	Hong Kong Court of Appeal	Hong Kong	10 Sep 1980	HKLII
Commissioner of Inland Revenue v li & Fung Ltd	[1980] HKCA 306	Hong Kong Court of Appeal	Hong Kong	10 Sep 1980	HKLII
Cook Islands Motor Centre Ltd v Collector of Inland Revenue	[1980] CKHC 1	High Court of the Cook Islands	Cook Islands	14 May 1980	PacLII
Empire Jute Co Ltd v Commissioner of Income Tax	[1980] INSC 117; 124 ITR 1; [1980] 4 SCC 25; 1980 3 SCR 1370; AIR 1980 SC 1946	Supreme Court of India	India	9 May 1980	LIIofIndia		28
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		7
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		94
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
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Bailey v Victorian Soccer Federation	[1976] VicRp 2; [1976] VR 13		Australia - Victoria	18 Apr 1975	AustLII		23
Farmers Mutual Petroleums Ltd v Minister of National Revenue	[1968] SCR 59	Supreme Court of Canada	Canada	3 Oct 1967	Supreme Court of Canada		1
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 23	Privy Council	United Kingdom	27 Jul 1965	BAILII
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
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
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		56
Rex v Lee	[1950] ArgusLawRp 55; (1950) 57 ALR 517	Argus Law Reports	Australia	23 Jun 1950	AustLII
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
Adelaide Electric Supply Co Ltd v Commissioner of Taxation	[1949] ArgusLawRp 61; (1949) 56 ALR 641	Argus Law Reports	Australia	3 Aug 1949	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Dissonance Between Fact and Law: the Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright"	[2021] VUWLawRw 29	Barrett, Jonathan	New Zealand	circa 2021	NZLII
"Brambles, hedgehogs and foxes" (FCA)	[2018] FedJSchol 1	Pagone, Justice	Australia	circa 2018	AustLII
"Characterisation: Its place in contractual analysis and related enquiries" (FCA)	[2015] FedJSchol 29	Allsop, Justice James	Australia	circa 2015	AustLII
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?"	[2008] JlATaxTA 20	Sridaran, Maheswaran	Australia	circa 2008	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Legal Autopoiesis and the Capital/revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk"	[2005] JlATaxTA 27	Burton, Mark	Australia	circa 2005	AustLII
"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
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	AustLII
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Orow, Nabil F	Australia	circa 1998	AustLII		6
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"Parker v The Commonwealth of Australia (Commonwealth Liability in Tort)"	(1966-1967) 2 Federal Law Review 122	Crawford, J A	Australia	circa 1967	AustLII
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth"	(1966-1967) 2 Federal Law Review 115	Higgins, T J	Australia	circa 1967	AustLII
"Legal Expenses as Non-Deductible Capital Expenditure"	(1960) 3 Sydney Law Review 306	Kenneally, G	Australia	circa 1960	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rushden Heel Co Ltd v Inland Revenue Commissioners	[1946] 2 All ER 141		United Kingdom	circa 1946	LexisNexis		4
Doncaster Amalgamated Collieries Ltd v Bean	(1946) 1 All ER 642		United Kingdom	circa 1946	LexisNexis		6
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners	(1945) 62 TLR 115		United Kingdom	circa 1945	LexisNexis		3
Inland Revenue Commissioners v Desoutter Bros Ltd	(1945) 174 LT 162		United Kingdom	circa 1945			4
Spofforth v Golder	(1944) 173 LT 77		United Kingdom	circa 1944			3
Income Tax Commissioner v Singh	[1942] 1 All ER 362		United Kingdom	circa 1942	LexisNexis		7
Southern v Borax Consolidated Ltd	(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597		United Kingdom	circa 1941	LexisNexis / Westlaw		22
Minister of National Revenue v Dominion Natural Gas Co Ltd	[1941] SCR (Can) 19	Supreme Court of Canada	Canada	circa 1941			1
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Collins v Joseph Adamson & Co	[1938] 1 KB 477; 21 Tax Cas 400		United Kingdom	circa 1938	LexisNexis / Westlaw		9
Henderson v Meade-King Robinson & Co Ltd	(1938) 22 Tax Cas 97		United Kingdom	circa 1938			1
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw		32
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
Desoutter Bros, Ltd v Hanger	[1936] 1 All ER 535		United Kingdom	circa 1936	LexisNexis		4
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		85
Golden Horse Shoe (New) Ltd v Thurgood	(1934) 1 KB 548		United Kingdom	circa 1934	LexisNexis / Westlaw		14
Mitchell v B W Noble Ltd	[1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Feb 1927	BAILII		31
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
(1924) 2 KB 292; 8 Tax Cas 652	(1924) 2 KB 292; 8 Tax Cas 652		United Kingdom	circa 1924	LexisNexis / Westlaw		4
[1923] AC 145	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		48
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
English Crown Spelter Co Ltd v Baker	(1908) 5 Tax Cas 327; 99 LT 353		United Kingdom	circa 1908			13
Commissioner of Taxes v Ballinger & Co (Ltd) SC Wellington	[1903] NZGazLawRp 84; (1903) 23 NZLR 188; (1903) 5 GLR 495	New Zealand Gazette Law Reports	New Zealand	22 Aug 1903	NZLII		5
33 SCR (Can) 58	33 SCR (Can) 58	Supreme Court of Canada	Canada	circa 1903			1