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Taxation, Federal Commissioner of v Rowe    

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bains and Commissioner of Taxation (Taxation)	[2023] AATA 2477	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
Falk and Commissioner of Taxation	[2015] AATA 392	Administrative Appeals Tribunal	Australia	4 Jun 2015	AustLII
Batchelor and Commissioner of Taxation	[2013] AATA 93	Administrative Appeals Tribunal	Australia	22 Feb 2013	AustLII
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund	[2017] ATOCR CR2017/15	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme	[2017] ATOCR CR2017/23	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme	[2017] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund	[2017] ATOCR 15	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA)	[2014] ATOCR 20	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA)	[2014] ATOCR CR2014/20	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program	[2013] ATOCR CR2013/16	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program	[2013] ATOCR 16	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments	[2013] ATOCR CR2013/45	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments	[2013] ATOCR 45	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR TR2012/8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR CR2009/68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR 68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2018] FCAFC 11; 259 FCR 179	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2017] FCA 478; (2017) 105 ATR 746	Federal Court of Australia	Australia - Commonwealth	10 May 2017	AustLII
Batchelor v Commissioner of Taxation	[2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1	Federal Court of Australia	Australia - Commonwealth	3 Apr 2014	AustLII
Murdoch v FCT	[2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490	Federal Court of Australia	Australia - Commonwealth	28 May 2008	AustLII
McNally v Commissioner of Taxation	[2007] FCA 51	Federal Court of Australia	Australia - Commonwealth	2 Feb 2007	AustLII
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII
Commissioner of Taxation v CSR Ltd	[2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559	Federal Court of Australia	Australia - Commonwealth	26 Oct 2000	AustLII
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII
Barratt v Howard	[1999] FCA 1132; (1999) 165 ALR 605; (1999) 92 IR 350	Federal Court of Australia	Australia - Commonwealth	19 Aug 1999	AustLII
Amadio Pty Ltd v Henderson	[1998] FCA 823; (1998) 81 FCR 149	Federal Court of Australia	Australia - Commonwealth	14 Jul 1998	AustLII
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII
SkyCity Adelaide Pty Ltd v Treasurer of South Australia	[2024] HCATrans 64	High Court of Australia	Australia - Commonwealth	12 Sep 2024	AustLII
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII
Bass v Permanent Trustee Co Ltd	[1999] HCA 9; (1999) 198 CLR 334; 161 ALR 399; (1999) 73 ALJR 522; [1999] ATPR 41-682	High Court of Australia	Australia - Commonwealth	24 Mar 1999	AustLII
Siganto v R	[1998] HCA 74; (1999) 159 ALR 94; (1998) 19 Leg Rep C 1	High Court of Australia	Australia - Commonwealth	3 Dec 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
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII
Punch v Council of The NSW Bar Association	[2007] NSWCA 93; 69 NSWLR 485	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Apr 2007	AustLII
Jamieson v Westpac Banking Corporation	[2014] QSC 32; (2014) 283 FLR 286; (2014) 98 ACSR 63	Supreme Court of Queensland	Australia - Queensland	7 Mar 2014	AustLII
Theden v Nominal Defendant	[2005] QCA 236	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Jun 2005	AustLII
Watson v South Australia	[2010] SASCFC 69; (2010) 278 ALR 168; (2010) 208 A Crim R 1	Supreme Court of South Australia - Full Court	Australia - South Australia	9 Dec 2010	AustLII
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic)	[2012] VSC 108	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII
Haxton v Equuscorp Pty Ltd	[2010] VSCA 1; (2010) 28 VR 499; (2010) 265 ALR 336	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Jan 2010	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	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
"Is the Commissioner Right to Not Seek Special Leave of the High Court to Appeal Against the Full Federal Court's Decision in Murdoch?"	[2009] JlATaxTA 11	Sridaran, Maheswaran	Australia	circa 2009	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Country Magazine Pty Ltd v FCT	[1968] HCA 27; (1968) 117 CLR 162; 15 ATD 86; 10 AITR 573; 42 ALJR 42	High Court of Australia	Australia - Commonwealth	20 May 1968	AustLII
Carapark Holdings Ltd v FCT	[1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378	High Court of Australia	Australia - Commonwealth	7 Apr 1967	AustLII
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII
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
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII
Caltex Ltd v FCT	[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543	High Court of Australia	Australia - Commonwealth	5 Apr 1960	AustLII
Modern Permanent Building and Investment Society (In Liquidation) v FCT	[1958] HCA 11; (1958) 98 CLR 187; [1958] ALR 425; 11 ATD 438; 32 ALJR 1	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII
Tindal v FCT	[1946] HCA 26; (1946) 72 CLR 608; [1946] ALR 369; 8 ATD 152	High Court of Australia	Australia - Commonwealth	23 Aug 1946	AustLII
International Nickel Australia Ltd v FCT	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	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
"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
"An Essay on the Conceptual Foundations of the Tax Benefit Rule"	(1983) 82 Michigan Law Review 486	Michigan Law Review	United States	circa 1983	HeinOnline / LexisNexis
"The Tax Benefit Rule: A Common Law of Recapture"	(1985) 39 Southwestern Law Journal 845	Southwestern Law Journal	United States	circa 1985	HeinOnline / Westlaw
"Is the Commissioner Right to Not Seek Special Leave of the High Court to Appeal Against the Full Federal Court's Decision in Murdoch?"	[2009] JlATaxTA 11	Sridaran, Maheswaran	Australia	circa 2009	AustLII
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII
Punch v Council of The NSW Bar Association	[2007] NSWCA 93; 69 NSWLR 485	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Apr 2007	AustLII
Jamieson v Westpac Banking Corporation	[2014] QSC 32; (2014) 283 FLR 286; (2014) 98 ACSR 63	Supreme Court of Queensland	Australia - Queensland	7 Mar 2014	AustLII
Theden v Nominal Defendant	[2005] QCA 236	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Jun 2005	AustLII
Watson v South Australia	[2010] SASCFC 69; (2010) 278 ALR 168; (2010) 208 A Crim R 1	Supreme Court of South Australia - Full Court	Australia - South Australia	9 Dec 2010	AustLII
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic)	[2012] VSC 108	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII
Haxton v Equuscorp Pty Ltd	[2010] VSCA 1; (2010) 28 VR 499; (2010) 265 ALR 336	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Jan 2010	AustLII
"The Tax Benefit Rule"	(1978) 26 UCLA Law Review 265	UCLA Law Review	United States	circa 1978	HeinOnline / LexisNexis
26 USC SS61	26 USC SS61	United States Code	United States	circa 2010	LII (Cornell)
26 USC SS111	26 USC SS111	United States Code	United States	circa 2010	LII (Cornell)
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII
(1996) 96 Atc 5,046	(1996) 96 ATC 5,046		Australia	circa 1996	IntelliConnect
Alice Phelan Sullivan Corporation v United States	381 F2d 399; 180 Ct Cl 659		United States	circa 2007	Westlaw
FCT v Westfield Ltd	(1991) 22 ATR 400		Australia	circa 1991	Legal Online / Westlaw
Howes v Gosford Shire Council	[1962] NSWR 58; (1961) 78 WN (NSW) 981; (1961) 7 LGRA 22		Australia - New South Wales	circa 1962
Sullivan v Casino Municipal Council	[1973] 2 NSWLR 708; (1973) 28 LGRA 206		Australia - New South Wales	circa 1973	LexisNexis AU