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International Nickel Australia Ltd v Commissioner of Taxation (Cth)     40

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
Jagatramka v Coeclerici Asia (Pte) Ltd (No 2)	[2015] FCCA 2743; (2015) 302 FLR 320	Federal Circuit Court of Australia	Australia	23 Oct 2015	AustLII		8
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
TD 2006/29 - Income tax: foreign currency exchange gains and losses: if a foreign exchange realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock (other than livestock that is only trading stock by reason of the statutory definition of trading stock), is that gain 'ordinary income' as defined in section 6-5 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120 (1) of Schedule 1 to the Taxation Administration Act 1953 ?		Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TD 2006/29 - Income tax: foreign currency exchange gains and losses: if a foreign exchange realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock (other than livestock that is only trading stock by reason of the statutory definition of trading stock), is that gain 'ordinary income' as defined in section 6-5 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120 (1) of Schedule 1 to the Taxation Administration Act 1953 ?		Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		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
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR TR97/15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 1715	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 731	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996	[1996] HCATrans 298	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1640	Federal Court of Australia	Australia - Commonwealth	24 Jul 1996	AustLII
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995	[1996] HCATrans 185	High Court of Australia	Australia - Commonwealth	17 Apr 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR TR96/20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
QT94/38 and Commissioner of Taxation	[1995] AATA 395; 31 ATR 1337	Administrative Appeals Tribunal	Australia	22 Dec 1995	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
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII		23
Unilever Australia Securities Ltd v FCT	[1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422	Federal Court of Australia	Australia - Commonwealth	22 Jun 1994	AustLII		6
Energy Resources of Australia Ltd v Commissioner of Taxation	[1994] FCA 1040	Federal Court of Australia	Australia - Commonwealth	22 Apr 1994	AustLII
VT92/5 and Commissioner of Taxation	[1994] AATA 399; 27 ATR 1205	Administrative Appeals Tribunal	Australia	14 Jan 1994	AustLII
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	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
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 239	Federal Court of Australia	Australia - Commonwealth	30 Jun 1989	AustLII
Barlow Industries Pty Ltd v Chief Collector of Taxes	[1987] PGLawRp 384		Papua New Guinea	18 Dec 1987	PacLII
Re Lnc (Wholesale) Pty Ltd and Collector of Customs	[1987] AATA 223	Administrative Appeals Tribunal	Australia	10 Jun 1987	AustLII
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII		40

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
"Australia's New Forex Regime"	(2004) 7 Journal of Australian Taxation 6	Barkoczy, Stephen	Australia	circa 2004	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mary Hart v Charles Arthur Macdonald	[1910] ArgusLawRp 34; (1910) 16 ALR 585	Argus Law Reports	Australia	circa 1910	AustLII		1
McDonald v Hart	[1909] NSWStRp 68; 9 SR (NSW) 463	Supreme Court of New South Wales	Australia - New South Wales	18 Aug 1909	AustLII		2
Gordon v Macgregor	[1909] HCA 26; (1909) 8 CLR 316; 15 ALR 274	High Court of Australia	Australia - Commonwealth	11 May 1909	AustLII		67
Ardan Steamship Co v Weir (Andrew) & Co	[1905] UKLawRpAC 51; [1905] AC 501		United Kingdom	4 Aug 1905	CommonLII		6
Hick v Raymond & Reid	[1892] UKLawRpAC 51; [1893] AC 22		United Kingdom	16 Dec 1892	CommonLII		90
Appleby v Myers	[1867] UKLawRpCP 70; 2 CP 651		United Kingdom	21 Jun 1867	CommonLII		70
5 AC 599	5 AC 599		United Kingdom	circa 1905	LexisNexis / Westlaw		27
2 KB 740	2 KB 740		United Kingdom	circa 1905	LexisNexis / Westlaw		14
Howell v Coupland	LR 9 QB 462		United Kingdom	circa 1905	LexisNexis / Westlaw		6