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FCT v Broken Hill Pty Co Ltd     38

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR TR2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd	[2020] VSC 820	Supreme Court of Victoria	Australia - Victoria	9 Dec 2020	AustLII
Mussalli v Commissioner of Taxation	[2020] FCA 544	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII		2
Melton Hwy Pty Ltd v Commissioner of State Revenue (Review and Regulation) (Corrected)	[2020] VCAT 396	Victorian Civil and Administrative Tribunal	Australia - Victoria	27 Mar 2020	AustLII		1
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
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
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
Driver Group Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2013] VCAT 1151	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Jul 2013	AustLII
Australian Securities and Investments Commission v Letten (No 20)	[2012] FCA 1283; (2012) 92 ACSR 630	Federal Court of Australia	Australia - Commonwealth	19 Nov 2012	AustLII		11
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
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATODGSTR GSTR2012/D2	Australian Taxation Office	Australia - Commonwealth	29 Feb 2012	AustLII
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATOGSTR GSTR2012/4	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATOGSTR 4	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 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
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Re Harvey and FCT	[2008] AATA 457; [2008] ATC 10-030; 72 ATR 541	Administrative Appeals Tribunal	Australia	3 Jun 2008	AustLII		3
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Taxpayer and Commissioner of Taxation	[2006] AATA 1013	Administrative Appeals Tribunal	Australia	28 Nov 2006	AustLII
Drummond v Commissioner of Taxation	[2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730	Federal Court of Australia	Australia - Commonwealth	16 Aug 2005	AustLII		8
Applicant and Commissioner of Taxation	[2005] AATA 583; 59 ATR 1161	Administrative Appeals Tribunal	Australia	20 Jun 2005	AustLII		2
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
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		73
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII		9
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation	[2001] FCA 1869	Federal Court of Australia	Australia - Commonwealth	21 Dec 2001	AustLII
Firth v Commissioner of Taxation	[2001] FCA 1300	Federal Court of Australia	Australia - Commonwealth	13 Sep 2001	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cohen v Commissioner of Taxation	[2000] FCA 833; 101 FCR 103; 44 ATR 443	Federal Court of Australia	Australia - Commonwealth	5 Jul 2000	AustLII		1
Commissioner of Taxation (Cth) v Ryan	[2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		147
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
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell	[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419	High Court of Australia	Australia - Commonwealth	2 Sep 1998	AustLII		27
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
MIM Holdings Ltd v FCT	(1997) 36 ATR 108		Australia	circa 1997	Legal Online / Westlaw		25
Krakowski v Eurolynx Properties Ltd	(1995) 183 CLR 563		Australia - Commonwealth	circa 1995	Legal Online / Westlaw		285
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		87
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
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		412
Stapleton v Commissioner of Taxation (Cth)	(1989) 88 ALR 606; (1989) 20 ATR 996		Australia	circa 1989	LexisNexis AU		12
Harvela Investment Ltd v Royal Trust Co of Canada (CI) Ltd	[1986] AC 207; [1985] 2 All ER 966; [1985] 3 WLR 276		United Kingdom	circa 1986	LexisNexis / Westlaw		42
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		5523
Chevron Petroleum (UK) Ltd v BP Petroleum Development Ltd	(1981) 57 Tax Cas 137		United Kingdom	circa 1981			4
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
Willingale v International Commercial Bank Ltd	[1978] AC 834		United Kingdom	circa 1978	LexisNexis / Westlaw		21
Europa Oil (NZ) Ltd v Inland Revenue Commissioners (No 2)	[1976] 1 All ER 503		United Kingdom	circa 1976	LexisNexis		11
Duggan v FCT	[1972] HCA 66; (1972) 129 CLR 365; (1972) 3 ATR 413; 47 ALJR 44	High Court of Australia	Australia - Commonwealth	15 Dec 1972	AustLII		23
Inland Revenue Commissioner v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
W Thomas & Co Pty Ltd v FCT	[1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78	High Court of Australia	Australia - Commonwealth	3 Nov 1965	AustLII		61
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
Public Trustee v Schultz	[1964] HCA 44; (1964) 111 CLR 482; 38 ALJR 128	High Court of Australia	Australia - Commonwealth	5 Aug 1964	AustLII		5
Austin Distributors Pty Ltd v FCT	(1964) 13 ATD 429		Australia	circa 1964			21
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		25
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		410
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		173
Inland Revenue Commissioners v Pullman Car Co Ltd	[1954] 2 All ER 491; [1954] 1 WLR 1029		United Kingdom	circa 1954	LexisNexis		3
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
Foster v FCT	[1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		70
Attorney General for Saskatchewan v Attorney General of Canada	[1949] AC 110		United Kingdom	circa 1949	LexisNexis / Westlaw		6
Re Farm Security Act 1944 of the Province of Saskatchewan	[1947] SCR 394			circa 1947			25
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
International Railway Co v Niagara Parks Commission	[1941] AC 328; [1941] 2 All ER 456		United Kingdom	circa 1941	LexisNexis / Westlaw		40
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		199
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
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
Taxation, Commissioner of (Cth) v Rabinov	71 FLR 450; (1983) 50 ALR 541; 14 ATR 425		Australia	circa 1952	Legal Online / Westlaw		10