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Cecil Bros Pty Ltd v FCT     94

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SNA Group Pty Ltd v Commissioner of Taxation	[2025] FCA 240	Federal Court of Australia	Australia - Commonwealth	21 Mar 2025	AustLII		1
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		5
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2021] NZSCTrans 7		New Zealand	8 Jun 2021	NZLII
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation	[2017] FCA 875	Federal Court of Australia	Australia - Commonwealth	3 Aug 2017	AustLII
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation	[2017] FCA 694	Federal Court of Australia	Australia - Commonwealth	20 Jun 2017	AustLII		1
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCAFC 62; (2017) 251 FCR 40	Federal Court of Australia	Australia - Commonwealth	21 Apr 2017	AustLII		30
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
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; [2011] ATC 20-255; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		13
R v Hargraves & Stoten	[2010] QCA 328	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	23 Nov 2010	AustLII		6
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Pape v The Commissioner of Taxation of the Commonwealth of Australia	[2009] HCATrans 61	High Court of Australia	Australia - Commonwealth	1 Apr 2009	AustLII
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		155
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
[2006] HKCA 511 (22 December 2006)	[2006] HKCA 511	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2006] HKCA 498; [2007] 2 HKC 455; [2007] 2 HKLRD 380	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII		1
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Commissioner of Inland Revenue v Peterson	[2003] NZCA 27; [2003] 2 NZLR 77; (2003) 21 NZTC 18,060	Court of Appeal of New Zealand	New Zealand	19 Feb 2003	NZLII		3
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
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
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
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
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
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
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		12
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
Re Joan Dorothy Roberts and Valentine Roy Smith v Commissioner of Taxation	[1991] FCA 643; 22 ATR 845/91	Federal Court of Australia	Australia - Commonwealth	18 Dec 1991	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		417
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
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
Re Robert J Bunting v Commissioner of Taxation	[1989] FCA 457; 90 ALR 427/20	Federal Court of Australia	Australia - Commonwealth	9 Nov 1989	AustLII
VT86/112 and Commissioner of Taxation	[1989] AATA 187; 20 ATR 3948	Administrative Appeals Tribunal	Australia	8 Aug 1989	AustLII
Case L3 v Commissioner of Inland Revenue	[1988] NZTRA 61; (1988) 12 TRNZ 451; (1989) 11 NZTC 1,005	New Zealand Taxation Review Authority	New Zealand	5 Dec 1988	NZLII
Case L4 v Commissioner of Inland Revenue	[1988] NZTRA 58; (1988) 12 TRNZ 557; (1989) 11 NZTC 1,020	New Zealand Taxation Review Authority	New Zealand	5 Dec 1988	NZLII
NT86/505 and Commissioner of Taxation	[1988] AATA 330; 20 ATR 3033	Administrative Appeals Tribunal	Australia	24 Nov 1988	AustLII		1
NT85/2032-36 and Commissioner of Taxation	[1988] AATA 309; 19 ATR 4019	Administrative Appeals Tribunal	Australia	24 Oct 1988	AustLII
Co Takeovers: Report to the Minister of Justice by the Securities Commission	[1988] NZSecCom 2		New Zealand	1 Oct 1988	NZLII
Re Australian National Hotels Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 292	Federal Court of Australia	Australia - Commonwealth	18 Aug 1988	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
VT85/4775, VT85/4777 and Commissioner of Taxation	[1988] AATA 213; 19 ATR 3668	Administrative Appeals Tribunal	Australia	4 Jul 1988	AustLII
NT85/5004, NT85/5008 and Commissioner of Taxation	[1988] AATA 101; 19 ATR 3386	Administrative Appeals Tribunal	Australia	25 Mar 1988	AustLII
Re Wen Lin Yeung and Tai Fong Yeung v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 73	Federal Court of Australia	Australia - Commonwealth	17 Mar 1988	AustLII
NT85/5292 and Commissioner of Taxation	[1987] AATA 485; 19 ATR 3047	Administrative Appeals Tribunal	Australia	23 Dec 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust)	[1987] FCA 317	Federal Court of Australia	Australia - Commonwealth	17 Sep 1987	AustLII
Re W & J Investments Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 288	Federal Court of Australia	Australia - Commonwealth	28 Aug 1987	AustLII
Re Commissioner of Taxation v Just Jeans Pty Ltd	[1987] FCA 147	Federal Court of Australia	Australia - Commonwealth	13 May 1987	AustLII
WT85/77 and Commissioner of Taxation	[1987] AATA 148; 18 ATR 3369	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
Re Insomnia (No 2) Pty Ltd and Insomnia (No 3) Pty Ltd v the Commissioner of Taxation of the Commonwealth of the Commonwealth of Australia	[1987] FCA 42	Federal Court of Australia	Australia - Commonwealth	17 Feb 1987	AustLII
It 2384 (as amended 12/2/87) - Income Tax : "Prepaid Interest" Tax Avoidance Scheme	[1987] ATOITR IT2384	Australian Taxation Office	Australia - Commonwealth	22 Jan 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
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
Bayford Wholesale Pty Ltd v FCT	[1984] FCA 222; (1984) 2 FCR 427; 55 ALR 189; 15 ATR 1026	Federal Court of Australia	Australia - Commonwealth	10 Aug 1984	AustLII		4
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 150; (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		242
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
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		35
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		82
Brambles Holdings Ltd v FCT	[1977] HCA 54; (1977) 138 CLR 467; 17 ALR 481; 52 ALJR 63; 8 ATR 108	High Court of Australia	Australia - Commonwealth	2 Nov 1977	AustLII		4
Slutzkin v FCT	[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII		57
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
Pastoral and Development Pty Ltd v FCT	[1971] HCA 41; 124 CLR 453; 45 ALJR 507; 2 ATR 401	High Court of Australia	Australia - Commonwealth	17 Sep 1971	AustLII		4
FCT v Casuarina Pty Ltd	[1971] HCA 78; (1971) 127 CLR 62	High Court of Australia	Australia - Commonwealth	23 Apr 1971	AustLII		1
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd	[1970] UKPC 25; [1971] NZLR 641; [1970] TR 261	Privy Council	New Zealand	21 Oct 1970	BAILII		22
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		59
Hooker-Rex Pty Ltd v FCT	[1970] HCA 23; (1970) 123 CLR 71; 1 ATR 641; 44 ALJR 276	High Court of Australia	Australia - Commonwealth	30 Jul 1970	AustLII		7
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449		Australia - Commonwealth	25 Feb 1964	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Revenue law and practice in Papua New Guinea" (FCA)	[2023] FedJSchol 2	Logan, Justice John	Australia	circa 2023	AustLII
"Deciding tax cases" (FCA)	[2017] FedJSchol 15	Pagone, Justice	Australia	circa 2017	AustLII
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Crossed Lines: Two Cases of Tax Policy Incoherence"	(2013) 11 (3) E-Journal of Tax Research 375	Killian, Sheila	Australia	circa 2013	AustLII
"GST Tax Avoidance: a New Zealand Perspective on the Application of Div 165"	(2010) 8 E-Journal of Tax Research 64	Keating, Mark	Australia	circa 2010	AustLII
"New Zealand Lawyers and Overseas Precedent 1874-1973 - Lessons from the Otago District Law Society Library"	(2007) 11 Otago Law Review 469	Finn, Jeremy	New Zealand	circa 2007	NZLII		4
"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
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		13
"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
"Tax Avoidance in Australia: Results and Prospects"	(1994) 22 (3) Federal Law Review 493	Passant, John	Australia	circa 1994	AustLII
"Political Economy of Taxation and the Roles of the High Court, The"	(1993) 23 University of Western Australia Law Review 101	Cooper, Graeme S	Australia - Western Australia	circa 1993	AustLII
"John v FCT: The Uneasy Death of Curran"	(1989-1990) 12 Sydney Law Review 584	Briggs, Peter	Australia	circa 1990	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII
"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
"The Europa Oil Decision"	[1971] VUWLawRw 14	Ludbrook, L J W	New Zealand	circa 1971	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Millard v Commissioner of Taxation	[1962] HCA 28; (1962) 108 CLR 336; [1962] ALR 737; 12 ATD 417; 36 ALJR 225	High Court of Australia	Australia - Commonwealth	12 Jun 1962	AustLII		16
Peate v FCT	(1962) 36 ALJR 258		Australia	circa 1962			2
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		168
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		117
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93
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; (1949) 23 ALJR 139; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		848
Robert G Nall Ltd v FCT	(1937) 57 CLR 695		Australia - Commonwealth	circa 1937	Legal Online / Westlaw		36
Aspro Ltd v Commissioner of Taxes	[1932] AC 683		United Kingdom	circa 1932	LexisNexis / Westlaw		12
Jaques v FCT	[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		47
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		46
JP Sennitt & Son Pty Ltd v FCT	1 ATD 387		Australia	circa 1958			3