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FCT v Ilbery     48

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Meakins and Commissioner of Taxation (Taxation)	[2023] AATA 3852	Administrative Appeals Tribunal	Australia	17 Nov 2023	AustLII
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD TD2018/9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR TR2002/18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		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		258
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
John Joseph Brown v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 746	Federal Court of Australia	Australia - Commonwealth	30 Jun 1998	AustLII
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
Ronald Grant Brand v the Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1233	Federal Court of Australia	Australia - Commonwealth	5 May 1995	AustLII
TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses	[1994] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses	[1994] ATOTR TR94/25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR TR93/32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation	[1992] FCA 560; (1992) 38 FCR 555; 111 ALR 131; 24 ATR 375	Federal Court of Australia	Australia - Commonwealth	20 Nov 1992	AustLII		6
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
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 Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation	[1990] FCA 209	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
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 James Outram Anderson v Commissioner of Taxation	[1989] FCA 379	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII		1
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Comptroller of Stamps v Ashwick (Vic)	[1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22	High Court of Australia	Australia - Commonwealth	10 Dec 1987	AustLII		13
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 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
NT86/4160 and Commissioner of Taxation	[1987] AATA 26; (1987) 18 ATR 3194	Administrative Appeals Tribunal	Australia	3 Feb 1987	AustLII		2
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
It 2317 - Income Tax : Deductibility of Prepaid Rent	[1986] ATOITR IT2317	Australian Taxation Office	Australia - Commonwealth	17 Jun 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer	[1986] FCA 140	Federal Court of Australia	Australia - Commonwealth	5 May 1986	AustLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
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
Re Verma; Ex parte Deputy Commissioner of Taxation	[1984] FCA 340; (1984) 4 FCR 181; (1984) 16 ATR 18	Federal Court of Australia	Australia - Commonwealth	14 Nov 1984	AustLII		83
Re Ronald David Thurecht; Ronald Vincent Warren; Peter Charles Marendy; Herbert Peter John Sachs; Brian Carvolth Elliott; Cecily Margaret Ahern; Gail Elizabeth Betar; Edward John Ahern; Roy Stewart John Simpson; Kenneth John Francis Johnson; Carlo De Luca	[1984] FCA 153	Federal Court of Australia	Australia - Commonwealth	19 Jun 1984	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd	[1984] FCA 78	Federal Court of Australia	Australia - Commonwealth	4 Apr 1984	AustLII

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
"Pushing the Boundaries of Interest Deductibility - Steele v Deputy Commissioner of Taxation [I 9991 HCA 7"	(1998-1999) 20 University of Queensland Law Journal 312	Elphinstone, Kym	Australia	circa 1999	AustLII
"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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
WT Ramsay v Inland Revenue Commissioners	[1981] 2 WLR 449		United Kingdom	circa 1981	LexisNexis / Westlaw		6
W T Ramsay Ltd v Inland Revenue Commissioners,(1981)	2 WLR 449		United Kingdom	circa 1981	LexisNexis / Westlaw		2
Ure v FCT	(1981) 81 ATC 4,100		Australia	circa 1981	IntelliConnect		7
Chinn v Hochstrasser	[1981] 2 WLR 14		United Kingdom	circa 1981	LexisNexis / Westlaw		2
Floor v Davis	[1980] AC 695; (1979) 2 All ER 677		United Kingdom	circa 1980	LexisNexis / Westlaw		45
Floor v Davis	[1978] Ch 295; [1979] 2 WLR 830	Court of Chancery	United Kingdom	circa 1978	LexisNexis / Westlaw		8
Cridland v FCT	(1977) 77 ATC 4,538		Australia	circa 1977	IntelliConnect		1
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	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; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		851
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		200
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
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
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
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		225
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364