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FCT v Faichney   flag  73

[1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435
High Court of Australia
Australia - Commonwealth
15th December, 1972

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shugai and Commissioner of Taxation (Taxation) [2024] AATA 3619 Administrative Appeals Tribunal Australia 10 Oct 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR TR2024/3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual [2023] ATODTR TR2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
McAteer and Commissioner of Taxation (Taxation) [2020] AATA 1795 Administrative Appeals Tribunal Australia 17 Jun 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR TR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Hussain and Commissioner of Taxation (Taxation) [2018] AATA 1111 Administrative Appeals Tribunal Australia 3 May 2018 AustLII flag
Ogden and Commissioner of Taxation [2014] AATA 385 Administrative Appeals Tribunal Australia 20 Jun 2014 AustLII flag 3
Yeates and Commissioner of Taxation [2014] AATA 10 Administrative Appeals Tribunal Australia 10 Jan 2014 AustLII flag
Re Applicant and FCT [2009] AATA 627; (2009) 76 ATR 671; [2009] ATC 1-013 Administrative Appeals Tribunal Australia 21 Aug 2009 AustLII flag 3
Shorten v David Hurst Constructions Pty Ltd [2008] NSWCA 134; (2008) 72 NSWLR 211 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Jun 2008 AustLII flag 19
Re Taxpayer and FCT [2007] AATA 1830; 67 ATR 275 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant [2007] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant [2007] ATOTR TR2007/9 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Tomlins v Brennan [2006] NTSC 23; 197 FLR 477; 161 A Crim R 30 Supreme Court of the Northern Territory Australia - Northern Territory 22 Mar 2006 AustLII flag 2
Domjan and Commissioner of Taxation [2004] AATA 815; 56 ATR 1235 Administrative Appeals Tribunal Australia 5 Aug 2004 AustLII flag
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR TR2004/16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Yaniuk and Commissioner of Taxation [2001] AATA 851 Administrative Appeals Tribunal Australia 11 Oct 2001 AustLII flag
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 flag
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 flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 62; (1997) 35 ATR 1022 Administrative Appeals Tribunal Australia 3 Mar 1997 AustLII flag 5
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/10 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR TR95/13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR TR95/17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR TR95/20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
Case No VT 93/57 [1994] AATA 1; 27 ATR 1127 Administrative Appeals Tribunal Australia 13 Jan 1994 AustLII flag
TR 93/30 - Income tax: deductions for home office expenses [1993] ATOTR TR93/30 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/30 - Income tax: deductions for home office expenses [1993] ATOTR 30 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 49 Federal Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Alexander John Toms [1989] FCA 117 Federal Court of Australia Australia - Commonwealth 14 Apr 1989 AustLII flag
AT87/243 and Commissioner of Taxation [1988] AATA 185 Administrative Appeals Tribunal Australia 17 Jun 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Rotraud Annelie Brixius [1987] FCA 400 Federal Court of Australia Australia - Commonwealth 6 Nov 1987 AustLII flag 1
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 flag
It 2338 - Income Tax : Home Office Expenses: Territory Manager Employed by an Oil Co [1986] ATOITR IT2338 Australian Taxation Office Australia - Commonwealth 16 Jul 1986 AustLII flag
It 2198 - Income Tax : Allowable Deductions : Expenditure Voluntarily Incurred by Employee Taxpayers [1985] ATOITR IT2198 Australian Taxation Office Australia - Commonwealth 26 Sep 1985 AustLII flag
It 2115 - Income Tax : Home Office Expenses, Overseas Travel Expenses, Entertainment Expenses, Clothing and Dry Cleaning Claimed by Magistrate [1984] ATOITR IT2115 Australian Taxation Office Australia - Commonwealth 13 Nov 1984 AustLII flag
Re Willarra Pty Ltd; Seven Keys Pty Ltd; Mytian Pty Ltd; Mervyn James Harris; Dorothy Evelyn Harris; Diane Jeannette Harrison; Mervyn James Harris Jnr; Waketreul Pty Ltd; Keelanditreul Pty Ltd; Marinitreul Pty Ltd; Tenmaritr [1984] FCA 134 Federal Court of Australia Australia - Commonwealth 17 May 1984 AustLII flag
May v R HC Hamilton M401/83 [1983] NZHC 397 High Court of New Zealand New Zealand 20 Dec 1983 NZLII flag
It 2061 - Home Office Expenses [1983] ATOITR IT2061 Australian Taxation Office Australia - Commonwealth 18 Oct 1983 AustLII flag
IT 7 - Rates of depreciation - curtains and drapes [1982] ATOITR IT7 Australian Taxation Office Australia - Commonwealth 15 Jan 1982 AustLII flag
It 193 - Home Office Expenses - Professional Persons [1981] ATOITR IT193 Australian Taxation Office Australia - Commonwealth 15 Apr 1981 AustLII flag
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 49
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
It 192 - Home Office Expenses - Solicitor [1977] ATOITR IT192 Australian Taxation Office Australia - Commonwealth 11 Nov 1977 AustLII flag
It 191 - Home Office Expenses [1975] ATOITR IT191 Australian Taxation Office Australia - Commonwealth 13 Jun 1975 AustLII flag
It 140 - Expenses of Home Office Or Study [1973] ATOITR IT140 Australian Taxation Office Australia - Commonwealth 26 Jun 1973 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Cashflow/Tax Value and Consistent Entity Regimes: an Overview of the Draft Bill" (2000) 3 (4) Journal of Australian Taxation 301 Barkoczy, Stephen Australia circa 2000 AustLII flag
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law" (1999) 21 Sydney Law Review 453 Stewart, Miranda Australia circa 1999 AustLII flag 5
"The Use of Income Taxation Incentives to Promote Renewable Energy and Energy Conservation" [1990] AUMPLawAYbk 3 Bradbrook, AJ Australia circa 1990 AustLII flag
"Table of Cases" [1990] AUMPLawAYbk 1 Editors Australia circa 1990 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 133
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
Quarries Ltd v FCT [1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310 High Court of Australia Australia - Commonwealth 14 Nov 1961 AustLII flag 28
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 flag 168

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