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FCT v Snowden & Willson Pty Ltd   flag  133

[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
15th May, 1958

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SkyCity Adelaide Pty Ltd v Treasurer of South Australia [2024] HCATrans 64 High Court of Australia Australia - Commonwealth 12 Sep 2024 AustLII flag
Satterley Property Group Pty Ltd v FCT [2024] FCA 421 Federal Court of Australia Australia - Commonwealth 26 Apr 2024 AustLII flag
Oliviera v Secretary to the Department of Health (Review and Regulation) [2023] VCAT 212 Victorian Civil and Administrative Tribunal Australia - Victoria 17 Aug 2023 AustLII flag
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
Horn v GA & RG Horn Pty Ltd [2022] NSWSC 1519 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2022 AustLII flag 7
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 5
Parmenter v MB Built Surrey Hills Pty Ltd (Building and Property) [2020] VCAT 819 Victorian Civil and Administrative Tribunal Australia - Victoria 3 Aug 2020 AustLII flag
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
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 flag 22
Finetea Pty Ltd v Block Arcade Melbourne Pty Ltd [2019] VCAT 1529 Victorian Civil and Administrative Tribunal Australia - Victoria 2 Oct 2019 AustLII flag 2
Plyboard Distributors Pty Ltd v Apostolopoulos (Building and Property) [2019] VCAT 573 Victorian Civil and Administrative Tribunal Australia - Victoria 17 Apr 2019 AustLII flag
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228 Federal Court of Australia Australia - Commonwealth 28 Feb 2019 AustLII flag 1
Shen v Hatfield (Building and Property) [2018] VCAT 1864 Victorian Civil and Administrative Tribunal Australia - Victoria 27 Nov 2018 AustLII flag 2
WYV Pty Ltd v NSR (Building and Property) [2018] VCAT 334 Victorian Civil and Administrative Tribunal Australia - Victoria 9 Mar 2018 AustLII flag
Larsson v Priftis (Building and Property) [2017] VCAT 2130 Victorian Civil and Administrative Tribunal Australia - Victoria 20 Dec 2017 AustLII flag 1
Spectre Group Pty Ltd v Webb (Building and Property) [2017] VCAT 1944 Victorian Civil and Administrative Tribunal Australia - Victoria 24 Nov 2017 AustLII flag 1
Shao v A G Advanced Construction Pty Ltd (Building and Property) [2017] VCAT 903 Victorian Civil and Administrative Tribunal Australia - Victoria 21 Jun 2017 AustLII flag 7
Paterson Constructions Pty Ltd v Mann (Building and Property) [2016] VCAT 2100 Victorian Civil and Administrative Tribunal Australia - Victoria 12 Dec 2016 AustLII flag 7
Madden v Murone (Building and Property) [2016] VCAT 1131 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Jul 2016 AustLII flag
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ? [2016] ATOTD TD2016/14 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ? [2016] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TCM Building Group Pty Ltd v Mercuri (Building and Property) [2015] VCAT 983 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Jul 2015 AustLII flag 4
Sumic v Muzaferovic (Domestic Building) [2013] VCAT 1862 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Oct 2013 AustLII flag 4
CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program [2013] ATOCR 35 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program [2013] ATOCR CR2013/35 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program [2012] ATOCR 110 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/109 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program [2012] ATOCR 109 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program [2012] ATOCR 82 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/119 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program [2012] ATOCR CR2012/119 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program [2012] ATOCR CR2012/110 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/109 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program [2012] ATOCR CR2012/109 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program [2012] ATOCR CR2012/82 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/119 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program [2012] ATOCR 119 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Commonwealth DPP v Hart [2010] QDC 457 District Court of Queensland Australia - Queensland 30 Nov 2010 AustLII flag 3
Watson v Deputy Commissioner of Taxation [2010] FCAFC 17; (2010) 182 FCR 104; (2010) 75 ATR 224; [2010] ATC 20-167 Federal Court of Australia Australia - Commonwealth 4 Mar 2010 AustLII flag 4
CR 2010/44 - Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program [2010] ATOCR 44 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/44 - Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program [2010] ATOCR CR2010/44 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
James v Chief Executive Officer of Customs [2009] AATA 670; 115 ALD 1 Administrative Appeals Tribunal Australia 4 Sep 2009 AustLII flag
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 flag 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 flag 85
Commissioner of Taxation v Day [2008] HCATrans 315 High Court of Australia Australia - Commonwealth 28 Aug 2008 AustLII flag
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2008] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2008] ATOGSTR GSTR2008/1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Spriggs v FCT [2007] FCA 1817 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 1
Museth and Commissioner of Taxation [2006] AATA 482; 62 ATR 1243 Administrative Appeals Tribunal Australia 2 Jun 2006 AustLII flag
Commissioner of Taxation v La Rosa [2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1 Federal Court of Australia Australia - Commonwealth 5 Jun 2003 AustLII flag 11
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 flag 19
TR 2003/10 - Income tax: deductions that relate to personal services income [2003] ATOTR TR2003/10 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/10 - Income tax: deductions that relate to personal services income [2003] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
FCT v La Rosa [2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450 Federal Court of Australia Australia - Commonwealth 21 Aug 2002 AustLII flag 16
P & G Rocca Pty Ltd v Commissioner of Taxation [2002] FCA 732 Federal Court of Australia Australia - Commonwealth 11 Jun 2002 AustLII flag 1
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
Elcham v Commissioner of Police [2001] NSWSC 614; (2001) 53 NSWLR 7; 125 A Crim R 162 Supreme Court of New South Wales Australia - New South Wales 27 Jul 2001 AustLII flag 17
Pech and Commissioner of Taxation [2001] AATA 573; 47 ATR 1215 Administrative Appeals Tribunal Australia 22 Jun 2001 AustLII flag
Anovoy Pty Ltd v Commissioner of Taxation [2000] FCA 953 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 1
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 flag 6
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 flag 1
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 flag 256
Thomas Robbins and Insolvency and Trustee Service Australia [1998] AATA 1003 Administrative Appeals Tribunal Australia 24 Dec 1998 AustLII flag
Liliana Elberg v Commissioner of Taxation [1998] FCA 388 Federal Court of Australia Australia - Commonwealth 20 Apr 1998 AustLII flag 1
Gathercole and Commissioner of Taxation [1997] AATA 538; 37 ATR 1226 Administrative Appeals Tribunal Australia 4 Dec 1997 AustLII flag
Arnhem Land Aboriginal Land Trust v The Honourable Daryl Manzie MLA, (Minister for Mines & Energy for the Northern Territory of Australia) [1997] FCA 1015 Federal Court of Australia Australia - Commonwealth 3 Oct 1997 AustLII flag
Solicitors' Liability Committee v Garrick Lewis Gray & Michael Frederick Winter [1997] FCA 652 Federal Court of Australia Australia - Commonwealth 21 Jul 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 242; 36 ATR 1140 Administrative Appeals Tribunal Australia 17 Jul 1997 AustLII flag
NT96/182-183 and Deputy Commissioner of Taxation [1997] AATA 35; 34 ATR 1230 Administrative Appeals Tribunal Australia 12 Feb 1997 AustLII flag 1
VT96/1 and Commissioner of Taxation [1996] AATA 353; 34 ATR 1001 Administrative Appeals Tribunal Australia 4 Oct 1996 AustLII flag
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 flag 116
NT94/306 and Commissioner of Taxation [1995] AATA 164 Administrative Appeals Tribunal Australia 16 Jun 1995 AustLII flag
Gandy Timbers Pty Ltd v Commissioner of Taxation [1995] FCA 1111; 30 ATR 232 Federal Court of Australia Australia - Commonwealth 8 Mar 1995 AustLII flag
Roads Corporation v Dacakis [1995] VicRp 70; [1995] 2 VR 508 Australia - Victoria 24 Feb 1995 AustLII flag 166
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings [1995] ATOTR TR95/33 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation [1995] ATOTR TR95/1 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings [1995] ATOTR 33 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation [1995] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Associated Minerals Consolidated Ltd v Commissioner of Taxation [1994] FCA 1282 Federal Court of Australia Australia - Commonwealth 23 Aug 1994 AustLII flag
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 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 flag
Mid Density Developments Pty Ltd v Rockdale Municipal Council [1993] FCA 590 Federal Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 1
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 flag 7
Re Commissioner of Taxation v Manchester Unity Ioof [1993] FCA 27; 113 ALR 113; 25 ATR 48 Federal Court of Australia Australia - Commonwealth 11 Feb 1993 AustLII flag 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 flag 14
Commissioner of Taxation v Studdert [1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762 Federal Court of Australia Australia - Commonwealth 4 Dec 1991 AustLII flag 14
It 2656 - Income Tax : Deductibility of Takeover Defence Costs [1991] ATOITR IT2656 Australian Taxation Office Australia - Commonwealth 17 Oct 1991 AustLII flag
NT90/248 and Commissioner of Taxation [1991] AATA 688; 22 ATR 3425 Administrative Appeals Tribunal Australia 29 Aug 1991 AustLII flag
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd) [1991] FCA 360 Federal Court of Australia Australia - Commonwealth 9 Aug 1991 AustLII flag
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 flag
Re Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 277 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 1
Re Sunraysia Broadcasters Pty Ltd v Commissioner of Taxation [1991] FCA 253 Federal Court of Australia Australia - Commonwealth 13 Jun 1991 AustLII flag
Re Bernard Putnin v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 14 Federal Court of Australia Australia - Commonwealth 6 Feb 1991 AustLII flag
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 flag 2
NT89/360 and Commissioner of Taxation [1990] AATA 705 Administrative Appeals Tribunal Australia 8 Oct 1990 AustLII flag
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 flag 5
VT88/172 and Commissioner of Taxation [1990] AATA 644; (1990) 21 ATR 3685 Administrative Appeals Tribunal Australia 4 Sep 1990 AustLII flag
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation [1990] FCA 254 Federal Court of Australia Australia - Commonwealth 20 Jul 1990 AustLII flag
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 flag 58
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 flag
WT85/629 and Commissioner of Taxation [1989] AATA 683; 21 ATR 3001 Administrative Appeals Tribunal Australia 7 Nov 1989 AustLII flag
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 flag 3
Re Taxation Appeals [1989] AATA 158 Administrative Appeals Tribunal Australia 30 Jun 1989 AustLII flag
NT88/1524-1526 and Commissioner of Taxation [1989] AATA 459; 20 ATR 3684 Administrative Appeals Tribunal Australia 23 Jun 1989 AustLII flag
QT86/1872 , QT86/1873 and Commissioner of Taxation [1989] AATA 79; 20 ATR 3425 Administrative Appeals Tribunal Australia 3 Apr 1989 AustLII flag
Re John Beresford Healey v Commissioner of Taxation [1989] FCA 33 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII flag
QT87/991 and Commissioner of Taxation [1988] AATA 326; 20 ATR 3001 Administrative Appeals Tribunal Australia 9 Nov 1988 AustLII flag
NT87/2959-2960 and Commissioner of Taxation [1988] AATA 638; (1988) 19 ATR 3859 Administrative Appeals Tribunal Australia 2 Sep 1988 AustLII flag 2
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag
WT85/1056 and Commissioner of Taxation [1988] AATA 52; 19 ATR 3246 Administrative Appeals Tribunal Australia 8 Feb 1988 AustLII flag
NT86/10151 and Commissioner of Taxation [1987] AATA 767; 18 ATR 3845 Administrative Appeals Tribunal Australia 2 Sep 1987 AustLII flag
Re Commissioner of Taxation v Just Jeans Pty Ltd [1987] FCA 147 Federal Court of Australia Australia - Commonwealth 13 May 1987 AustLII flag
NT85/4364 and Commissioner of Taxation [1987] AATA 601; 18 ATR 3515 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag
B491-492/84 and Commissioner of Taxation [1986] AATA 401; 18 ATR 3066 Administrative Appeals Tribunal Australia 8 Dec 1986 AustLII flag
Re Queensland Mines Ltd and Export Development Grants Board [1985] AATA 32 Administrative Appeals Tribunal Australia 8 Feb 1985 AustLII flag
Madad Pty Ltd v Commissioner of Taxation [1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 7
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 flag 13
Church of the New Faith v Commissioner for Pay-Roll Tax [1983] VicRp 10; [1983] 1 VR 97; 13 ATR 80 Australia - Victoria 5 May 1982 AustLII flag 9
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 flag 244
[1980] HKCA 30 (6 February 1980) [1980] HKCA 30 Hong Kong Court of Appeal Hong Kong 6 Feb 1980 HKLII flag
Commissioner of Inland Revenue v Robert P Burns [1980] HKCA 312 Hong Kong Court of Appeal Hong Kong 6 Feb 1980 HKLII flag
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 35
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 flag 4
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes [1973] PGLawRp 388 Papua New Guinea 24 Mar 1972 PacLII flag
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
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 flag 5
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 flag 145

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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 flag
"Deductions for Travel between Home and Work" (1999) 2 (5) Journal of Australian Taxation 366 Barkoczy, Stephen Australia circa 1999 AustLII flag
"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 flag
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act" [1994] RevenueLawJl 3 Delaney, Thomas P Australia circa 1994 AustLII flag
"Before the High Court - The Treatment of Demolition Expenses under the Income Tax: The Mount Isa Mines Case" (1991) 13 Sydney Law Review 605 Cooper, Graeme S Australia circa 1991 AustLII flag 1
"G v Day" (1983-1984) 14 Melbourne University Law Review 325 Gurry, Francis Australia circa 1984 AustLII flag 1
"Drilling Funds" [1983] AUMPLawAYbk 11 Sharwood, M Australia circa 1983 AustLII flag
"Legal Expenses as Non-Deductible Capital Expenditure" (1960) 3 Sydney Law Review 306 Kenneally, G Australia circa 1960 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Morgan v Tate & Lyle Ltd [1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367 United Kingdom circa 1955 LexisNexis / Westlaw flag 51
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
FCT v Duro Travel Goods Pty Ltd [1953] HCA 32; (1953) 87 CLR 524; [1953] ALR 608; 10 ATD 176 High Court of Australia Australia - Commonwealth 8 Jun 1953 AustLII flag 6
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 flag 57
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 flag 849
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners (1945) 62 TLR 115 United Kingdom circa 1945 LexisNexis flag 3
FCT v Robinson and Mitchell Pty Ltd [1941] HCA 29; 64 CLR 612; [1941] ALR 287; 6 ATD 153 High Court of Australia Australia - Commonwealth 3 Oct 1941 AustLII flag 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 flag 22
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 flag 397
Sun Newspapers Ltd and Associated Newspapers Ltd v FCT [1938] HCA 72 High Court of Australia Australia - Commonwealth circa 1938 AustLII flag 11
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 flag 153
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 flag 223
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 flag 87
Minister of Finance v Smith [1927] AC 193; 95 LJPC 193 United Kingdom circa 1927 LexisNexis / Westlaw flag 12
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Ward & Co Ltd v Commissioner of Taxes [1923] AC 145 United Kingdom circa 1923 LexisNexis / Westlaw flag 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 flag 22
Inland Revenue Commissioners v Von Glehn [1920] 2 KB 553; (1920) 12 Tax Cas 232 United Kingdom circa 1920 LexisNexis / Westlaw flag 17
Inland Revenue Commissioners v Warnes & Co [1919] 2 KB 444; (1919) 12 Tax Cas 227 United Kingdom circa 1919 LexisNexis / Westlaw flag 15
Commonwealth v Progress Advertising and Press Agency Co Pty Ltd [1910] HCA 28; (1910) 10 CLR 457; 16 ALR 305 High Court of Australia Australia - Commonwealth 6 Jun 1910 AustLII flag 62

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