LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag  3

[1997] FCA 1394
Federal Court of Australia
Australia - Commonwealth
11th December, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Defence Force (Home Loans Assistance) Act 1990 (Cth) s9, s21
Defence Service Homes Act 1918 (Cth)
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 85
Commissioner of Taxation v Raymor (NSW) Pty Ltd [1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag 65
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 56
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
Foley Brothers Pty Ltd v FCT (1965) 13 ATD 562; (1965) 9 AITR 635 Australia circa 1965 flag 16
Murray (Inspector of Taxes) v Imperial Chemical Industries Ltd [1967] Ch 1038 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 12
IR Commissioners v Longmans Green & Co Ltd (1932) 17 Tax Cas 272 United Kingdom circa 1932 flag 7
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
United Energy Ltd v FCT (1997) 97 ATC 4,796 Australia circa 1997 IntelliConnect flag 1
Trade Practices Commission v Ansett Transport Industries (Operations) Ltd (1978) 32 FLR 308 Australia circa 1978 Legal Online / Westlaw flag 1
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback