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Coles Myer Finance Ltd v FCT     180

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Quirky Mama Productions Pty Ltd (Subject to Deed of Co Arrangement) and Screen Australia (Taxation)	[2023] AATA 3089	Administrative Appeals Tribunal	Australia	29 Sep 2023	AustLII
Casey v DePuy International Ltd	[2023] FCA 254	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII		2
XQDX and Commissioner of Taxation	[2021] AATA 4070; (2021) 114 ATR 170	Administrative Appeals Tribunal	Australia	5 Nov 2021	AustLII		3
EPA v Australian Sawmilling Co Pty Ltd (in liq)	[2020] VSC 550	Supreme Court of Victoria	Australia - Victoria	2 Sep 2020	AustLII		6
Secretary to the Department of Economic Development, Jobs, Transport and Resources v Caradi Pty Ltd	[2018] VSC 696	Supreme Court of Victoria	Australia - Victoria	15 Nov 2018	AustLII		10
Lewski v Commissioner of Taxation	[2017] FCAFC 145; (2017) 254 FCR 14	Federal Court of Australia	Australia - Commonwealth	18 Sep 2017	AustLII		19
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
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII		1
Sandbach and Commissioner of Taxation	[2015] AATA 1024	Administrative Appeals Tribunal	Australia	24 Dec 2015	AustLII		2
Commissioner of Taxation v Desalination Technology Pty Ltd	[2015] FCAFC 96; (2015) 66 AAR 553	Federal Court of Australia	Australia - Commonwealth	3 Jul 2015	AustLII		4
Commissioner of Taxation v Desalination Technology Pty Ltd	[2014] FCA 1120	Federal Court of Australia	Australia - Commonwealth	21 Oct 2014	AustLII		1
Desalination Technology Pty Ltd v Commissioner of Taxation	[2013] AATA 846	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		3
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
Vision Intelligence Pty Ltd v Commissioner of Taxation	[2013] AATA 527	Administrative Appeals Tribunal	Australia	30 Jul 2013	AustLII		1
Healy v FCT	[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311	Administrative Appeals Tribunal	Australia	7 May 2013	AustLII		5
Hadrian Fraval Nominees Pty Ltd and Commissioner of Taxation	[2013] AATA 127	Administrative Appeals Tribunal	Australia	12 Mar 2013	AustLII		2
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
Confidential and Commissioner of Taxation, Re	[2012] AATA 20; (2012) 56 AAR 273; (2012) 127 ALD 353	Administrative Appeals Tribunal	Australia	16 Jan 2012	AustLII		1
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2011] FCA 360; (2011) 194 FCR 32; (2011) 279 ALR 519; (2011) 83 ATR 47	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		13
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
Atco Controls Pty Ltd (in liq) v Newtronics Pty Ltd (recs and mgrs apptd)	[2009] VSCA 238; (2009) 25 VR 411; (2009) 78 ACSR 375	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Oct 2009	AustLII		36
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	2 Apr 2009	AustLII		15
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		25
Malouf v FCT	[2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023	Federal Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII		7
BHP Billiton Direct Reduced Iron Pty Ltd v Duffus, Deputy Commissioner of Taxation	[2007] FCA 1528; (2007) 99 ALD 149; (2007) 67 ATR 578	Federal Court of Australia	Australia - Commonwealth	2 Oct 2007	AustLII		21
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
Woodside Energy Ltd v Commissioner of Taxation	[2006] FCA 1303; (2006) 155 FCR 357; 233 ALR 710; (2006) 64 ATR 379	Federal Court of Australia	Australia - Commonwealth	4 Oct 2006	AustLII		22
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII		10
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Emu Brewery Mezzanine Ltd (in liq) v Australian Securities and Investments Commission (ASIC)	[2006] WASCA 105; (2006) 32 WAR 204; (2006) 201 FLR 70; (2006) 57 ACSR 752; (2006) 24 ACLC 105	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Jun 2006	AustLII		18
R v Hart; ex parte Cth DPP	[2006] QCA 39; (2006) 159 A Crim R 428; 62 ATR 278	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Feb 2006	AustLII		14
Halloran v Minister Administering National Parks and Wildlife Act 1974	[2006] HCA 3; (2006) 229 CLR 545; (2006) 224 ALR 79; (2006) 80 ALJR 519; 61 ATR 550	High Court of Australia	Australia - Commonwealth	9 Feb 2006	AustLII		66
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd	[2006] HCATrans 3	High Court of Australia	Australia - Commonwealth	1 Feb 2006	AustLII
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd	[2006] HCATrans 2	High Court of Australia	Australia - Commonwealth	31 Jan 2006	AustLII
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency	[2006] ATOCR CR2006/24	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency	[2006] ATOCR 24	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Halloran v Minister Administering National Parks and Wildlife Act 1974	[2005] HCATrans 656	High Court of Australia	Australia - Commonwealth	1 Sep 2005	AustLII
City Link Melbourne Ltd v Commissioner of Taxation	[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII		20
Minister Administering National Parks and Wildlife Act 1974 v Halloran	[2004] NSWCA 118; (2004) 12 BPR 22,391	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Jun 2004	AustLII		7
Pacific Carriers Ltd v BNP Paribas	[2004] HCATrans 164	High Court of Australia	Australia - Commonwealth	21 May 2004	AustLII
FCT v Asiamet (No 1) Resources Pty Ltd	[2004] FCAFC 73; (2004) 137 FCR 146; 55 ATR 239	Federal Court of Australia	Australia - Commonwealth	30 Mar 2004	AustLII		11
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Ross Palmer Holdings v FCT	[2003] FCA 508; 52 ATR 805	Federal Court of Australia	Australia - Commonwealth	23 May 2003	AustLII		3
National Australia Bank Ltd v Landmount Investments Pty Ltd	[2003] QDC 42	District Court of Queensland	Australia - Queensland	24 Apr 2003	AustLII		3
R v Iannelli	[2003] NSWCCA 1; 175 FLR 96; (2003) 56 NSWLR 247; 52 ATR 87; 139 A Crim R 1	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	26 Feb 2003	AustLII		22
Asiamet (No 1) Resources Pty Ltd v Commissioner of Taxation	[2003] FCA 35; (2003) 126 FCR 304; 196 ALR 692; 52 ATR 140	Federal Court of Australia	Australia - Commonwealth	31 Jan 2003	AustLII		26
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII		17
Dolby v Commissioner of Taxation	[2002] FCA 1065; 121 FCR 303; 51 ATR 272	Federal Court of Australia	Australia - Commonwealth	29 Aug 2002	AustLII		2
CBA Investments Ltd v Northern Star Ltd	[2002] NSWCA 94	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Apr 2002	AustLII
Bell Group Ltd (In Liq) v Westpac Banking Corporation	[2001] WASC 315	Supreme Court of Western Australia	Australia - Western Australia	19 Dec 2001	AustLII		23
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation	[2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611	Federal Court of Australia	Australia - Commonwealth	17 Aug 2001	AustLII		15
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
R v Dowding	[2000] VSC 222	Supreme Court of Victoria	Australia - Victoria	31 May 2000	AustLII		6
PR 2000/31W - Income tax: WRF Kangaroo Island Plantations	[2000] ATOPR 31	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/42W - Income tax: Kimseed Eucalypts Esperance 2000 Project	[2000] ATOPR 42	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/46W - Income tax: Kiri Park Project	[2000] ATOPR 46	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/83W - Income tax: Kimseed Eucalypts Esperance 2000 Project - Supplementary Prospectus	[2000] ATOPR 83	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/19W - Income tax: Kimberley Crocodile Scheme	[2000] ATOPR PR2000/19W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/21W - Income tax: Stoneham Estate Vineyard Project	[2000] ATOPR PR2000/21W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/31W - Income tax: WRF Kangaroo Island Plantations	[2000] ATOPR PR2000/31W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/42W - Income tax: Kimseed Eucalypts Esperance 2000 Project	[2000] ATOPR PR2000/42W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/46W - Income tax: Kiri Park Project	[2000] ATOPR PR2000/46W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/83W - Income tax: Kimseed Eucalypts Esperance 2000 Project - Supplementary Prospectus	[2000] ATOPR PR2000/83W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/21W - Income tax: Stoneham Estate Vineyard Project	[2000] ATOPR 21	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/19W - Income tax: Kimberley Crocodile Scheme	[2000] ATOPR 19	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
R v Dowding & Grollo	[1999] VSC 497	Supreme Court of Victoria	Australia - Victoria	6 Dec 1999	AustLII
Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2]	[1999] FCA 1229; 91 FCR 574; 166 ALR 51; 42 ATR 554	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		3
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
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
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/2W - Income tax: ITC Eucalypts 1999 Green Triangle Project	[1999] ATOPR 2	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/6W - Income tax: ITC Eucalypts 1999 West Australian Project	[1999] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/24W - Income tax: Murtagh of Rutherglen No 3	[1999] ATOPR 24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/28W - Income tax: Karri Oak Vineyard Project No 2	[1999] ATOPR 28	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/31W - Income tax: Australian Blue Gum Project 1999	[1999] ATOPR 31	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/33W - Income tax: Mt Barker Vineyards Fig Tree Lane Vineyard Project	[1999] ATOPR 33	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/41W - Income tax: Chateau Xanadu Vineyards	[1999] ATOPR 41	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/47W - Income tax: The Koorian Olives Project	[1999] ATOPR 47	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/48W - Income tax: Bridgeland Vineyards Project	[1999] ATOPR 48	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR 54	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/60W - Income tax: Soho Lemon Farm Project	[1999] ATOPR 60	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/62W - Income tax: Yelloch Creek Estate Vineyard Project	[1999] ATOPR 62	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/71W - Income tax: Kimseed Bluegum Project	[1999] ATOPR 71	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/73W - Income tax: Group Colleges Australia Project	[1999] ATOPR 73	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/75W - Income tax: Norfolk Ridge Vineyards Prospectus Number 2	[1999] ATOPR 75	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR 80	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/86W - Income tax: The Good Oil Plantation Project No 6	[1999] ATOPR 86	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR 93	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/96W - Income tax: Norfolk Ridge Vineyards Prospectus Number 2 (post 30 June 1999 investors)	[1999] ATOPR 96	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/98W - Income tax: ITC Eucalyptus 1999 Esperance Project	[1999] ATOPR 98	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/2W - Income tax: ITC Eucalypts 1999 Green Triangle Project	[1999] ATOPR PR1999/2W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/6W - Income tax: ITC Eucalypts 1999 West Australian Project	[1999] ATOPR PR1999/6W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/24W - Income tax: Murtagh of Rutherglen No 3	[1999] ATOPR PR1999/24W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/28W - Income tax: Karri Oak Vineyard Project No 2	[1999] ATOPR PR1999/28W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/31W - Income tax: Australian Blue Gum Project 1999	[1999] ATOPR PR1999/31W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/33W - Income tax: Mt Barker Vineyards Fig Tree Lane Vineyard Project	[1999] ATOPR PR1999/33W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/41W - Income tax: Chateau Xanadu Vineyards	[1999] ATOPR PR1999/41W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/47W - Income tax: The Koorian Olives Project	[1999] ATOPR PR1999/47W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/48W - Income tax: Bridgeland Vineyards Project	[1999] ATOPR PR1999/48W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/60W - Income tax: Soho Lemon Farm Project	[1999] ATOPR PR1999/60W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/62W - Income tax: Yelloch Creek Estate Vineyard Project	[1999] ATOPR PR1999/62W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/71W - Income tax: Kimseed Bluegum Project	[1999] ATOPR PR1999/71W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/73W - Income tax: Group Colleges Australia Project	[1999] ATOPR PR1999/73W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/75W - Income tax: Norfolk Ridge Vineyards Prospectus Number 2	[1999] ATOPR PR1999/75W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR PR1999/80W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/86W - Income tax: The Good Oil Plantation Project No 6	[1999] ATOPR PR1999/86W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR PR1999/93W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/96W - Income tax: Norfolk Ridge Vineyards Prospectus Number 2 (post 30 June 1999 investors)	[1999] ATOPR PR1999/96W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/98W - Income tax: ITC Eucalyptus 1999 Esperance Project	[1999] ATOPR PR1999/98W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 1075	Federal Court of Australia	Australia - Commonwealth	3 Sep 1998	AustLII
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
Bellinz Pty Ltd v Commissioner of Taxation	[1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	AustLII		6
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
WT96/110 and Deputy Commissioner of Taxation	[1998] AATA 135; 38 ATR 1095	Administrative Appeals Tribunal	Australia	4 Mar 1998	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
TR 98/12 - Income tax: transfer of losses: section 80G (Subdivision 170-A)	[1998] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/12 - Income tax: transfer of losses: section 80G (Subdivision 170-A)	[1998] ATOTR TR98/12	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Gregory John Gordon v Australia & New Zealand Banking Group Ltd	[1997] FCA 1108	Federal Court of Australia	Australia - Commonwealth	24 Oct 1997	AustLII
QT96/189-190 and Commissioner of Taxation	[1997] AATA 985; 37 ATR 1108	Administrative Appeals Tribunal	Australia	3 Oct 1997	AustLII
Layala Enterprises Pty Ltd (in liquidation) v the Commissioner of Taxation for the Commonwealth of Australia	[1997] FCA 749	Federal Court of Australia	Australia - Commonwealth	12 Aug 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR TR97/7	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
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 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Favaro v FCT	[1996] FCA 877; (1996) 34 ATR 1	Federal Court of Australia	Australia - Commonwealth	9 Oct 1996	AustLII		14
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
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
TD 96/12 - Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed prior to players winning the jackpots? Note: This Taxation Determination (TD) relates to gaming machine operators that are not exempt from income tax	[1996] ATOTD 12	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/12 - Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed prior to players winning the jackpots? Note: This Taxation Determination (TD) relates to gaming machine operators that are not exempt from income tax	[1996] ATOTD TD96/12	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/14 - Income tax: traditional securities	[1996] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/14 - Income tax: traditional securities	[1996] ATOTR TR96/14	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Standard Chartered Bank of Australia Ltd v Antico	[1995] NSWSC 31; 131 ALR 1; 13 ACLC 1381; (1995) 38 NSWLR 290	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 1995	AustLII		97
Gandy Timbers Pty Ltd v Commissioner of Taxation	[1995] FCA 1111; 30 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1995	AustLII
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
TR 95/24 - Income tax: deductibility of fringe benefits tax	[1995] ATOTR TR95/24	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/24 - Income tax: deductibility of fringe benefits tax	[1995] ATOTR 24	Australian Taxation Office	Australia - Commonwealth	circa 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
Energy Resources of Australia Ltd v Commissioner of Taxation	[1994] FCA 1040	Federal Court of Australia	Australia - Commonwealth	22 Apr 1994	AustLII
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 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 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	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 25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/18 - Income tax: when has a taxpayer incurred, for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 , additional interest payable pursuant to a court order directing that interest be paid on a compound basis and overruling an earlier court order which required the payment of a lesser amount of interest?	[1994] ATOTD TD94/18	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/18 - Income tax: when has a taxpayer incurred, for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 , additional interest payable pursuant to a court order directing that interest be paid on a compound basis and overruling an earlier court order which required the payment of a lesser amount of interest?	[1994] ATOTD 18	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
William John Crawford v Commissioner of Taxation	[1993] FCA 647; 27 ATR 326	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		3
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII		23
William John Crawford v Commissioner of Taxation	[1993] FCA 350	Federal Court of Australia	Australia - Commonwealth	27 Jul 1993	AustLII
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation	[1993] FCA 245	Federal Court of Australia	Australia - Commonwealth	26 May 1993	AustLII
TD 93/138 - Income tax: has an expense been 'incurred' for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?	[1993] ATOTD TD93/138	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/21 - Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months	[1993] ATOTR 21	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 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/21 - Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months	[1993] ATOTR TR93/21	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/138 - Income tax: has an expense been 'incurred' for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?	[1993] ATOTD 138	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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Brambles, hedgehogs and foxes" (FCA)	[2018] FedJSchol 1	Pagone, Justice	Australia	circa 2018	AustLII
"A Fair Share of Taxes-A Bridge Too Far?"	[2010] UNSWLRS 73	Datt, Kalmen	Australia	circa 2010	AustLII
"Taxing Financial Arrangements: Harmonising Tax and Accounting?"	(2006) 4 (2) E-Journal of Tax Research 132	Fisher, Rodney	Australia	circa 2006	AustLII
"Taxing Financial Instruments: Uncertainty In Tax And Accounting?"	[2005] JlATaxTA 4	Fisher, Rodney	Australia	circa 2005	AustLII
"The Tax And Accounting Interface"	[2005] JlATaxTA 2	D'ascenzo, Michael; England, Andrew	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"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
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		42
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Taxation, Commissioner of (Cth) v Avco Financial Services Ltd; Avco Financial Services Ltd v Commissioner of Taxation (Cth)	[1980] FCA 158; 50 FLR 117; 33 ALR 309; 11 ATR 401; 80 ATC 4,603	Federal Court of Australia	Australia - Commonwealth	16 Dec 1980	AustLII		1
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd	[1980] HCA 20; (1980) 146 CLR 165	High Court of Australia	Australia - Commonwealth	24 Jul 1980	AustLII		26
Nilsen Development Laboratories Pty Ltd v FCT	[1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255	Federal Court of Australia	Australia - Commonwealth	8 Oct 1979	AustLII		7
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw		39
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Wren v Mahony	[1972] HCA 5; (1972) 126 CLR 212; [1972] ALR 307; 46 ALJR 163	High Court of Australia	Australia - Commonwealth	1 Feb 1972	AustLII		531
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		179
FCT v Northern Timber and Hardware Co Ltd	[1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376	High Court of Australia	Australia - Commonwealth	16 Dec 1960	AustLII		18
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		42
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
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		246
Commissioner of Taxation (NSW) v Ash	[1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		29
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		149
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
Rankin v Palmer	[1912] HCA 95; (1912) 16 CLR 285	High Court of Australia	Australia - Commonwealth	12 Dec 1912	AustLII		27
Farmer v Scottish North American Trust, Ld	[1911] UKLawRpAC 71; [1912] AC 118		United Kingdom	14 Dec 1911	CommonLII		16
David v Malouf	[1908] HCA 35; 5 CLR 749; 14 ALR 297	High Court of Australia	Australia - Commonwealth	12 Jun 1908	AustLII		6
Liquidators of Overend, Gurney, & Co (Ltd) v The Liquidators of the Oriental Financial Corporation (Ltd)	[1874] UKLawRpHL 17; 7 HL 348		United Kingdom	17 Jul 1874	CommonLII		16
Kemp, Ex parte; In re Fastnedge	[1874] UKLawRpCh 47; (1874) LR 9 LRCh App 383		United Kingdom	20 Mar 1874	CommonLII		18
Oriental Financial Corporation v Overend, Gurney, & Co	[1871] UKLawRpCh 149; (1871-1872) LR 7 LRCh App 142		United Kingdom	15 Dec 1871	CommonLII		4
Angrove v Tippett	(1865) 11 LT 708		United Kingdom	circa 1865			2
Richard Pooley v William Thang Harradine	[1857] EngR 305; 7 E & B 431; 119 ER 1307; 26 LJQB 156	Queen's Bench	United Kingdom	circa 1857	CommonLII		18
Davies v Stainbank	[1855] EngR 164; 6 De GM & GBy 679; 43 ER 1397		United Kingdom	circa 1855	CommonLII		10
Powles v Hargreaves	[1853] EngR 920; 3 De GM & GBy 430; 43 ER 169		United Kingdom	circa 1853	CommonLII		4
Yates v Hoppe	(1850) 9 CB 541; 137 ER 1003		United Kingdom	circa 1850	CommonLII		2
Sleigh v Sleigh	[1850] EngR 622; 5 Exch 514; 155 ER 224	Court of Exchequer	United Kingdom	circa 1850	CommonLII		6
Reynolds v Doyle	[1840] EngR 908; 133 ER 536; (1840) 1 Man & G 753	Court of Common Pleas	United Kingdom	circa 1840	CommonLII		2
Nichols v Norris	[1831] EngR 546; 3 B & Ad 41; 110 ER 15	Kings Bench	United Kingdom	circa 1831	CommonLII		4
Yallop, Gent, one, &c v Ebers	[1831] EngR 338; 109 ER 946; (1831) 1 B & Ad 698	Kings Bench	United Kingdom	circa 1831	CommonLII		6
Waring, Inglis, Clarke, Ex parte	[1815] EngR 668; 34 ER 546; (1815) 19 Ves Jr 345	Court of Chancery	United Kingdom	circa 1815	CommonLII		1
Fentum v Pocock	[1813] EngR 619; 5 Taunt 192; 128 ER 660; 1 Marsh 14	Court of Common Pleas	United Kingdom	circa 1813	CommonLII		17
Morse , Assignees of T A Kerrison, a Bankrupt, v Williams	[1813] EngR 498; (1813) 3 Camp 418; 170 ER 1431		United Kingdom	circa 1813	CommonLII		1
Bishop v Ware	[1813] EngR 152; (1813) 3 Camp 362; 170 ER 1411		United Kingdom	circa 1813	CommonLII		1
Colllott v Haigh	[1812] EngR 557; 170 ER 1382; (1812) 3 Camp 281		United Kingdom	circa 1812	CommonLII		2
Laxton v Peat	[1809] EngR 363; 170 ER 1123; (1809) 2 Camp 185		United Kingdom	circa 1809	CommonLII		1
Amey v Long	[1807] EngR 431; (1807) 1 Camp 12; 170 ER 859		United Kingdom	circa 1807	CommonLII		1
Smith v Knox	3 Esp 46; 170 ER 533		United Kingdom				3