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Brooks v Commissioner of Taxation     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Esso Australia Resources Pty Ltd	[2024] FCAFC 151	Federal Court of Australia	Australia - Commonwealth	22 Nov 2024	AustLII
Caruso v Newington Road Developments Pty Ltd	[2024] ACTSC 22	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	8 Feb 2024	AustLII		1
Sunlite Australia Pty Ltd v Commissioner of Taxation	[2023] FCAFC 43	Federal Court of Australia	Australia - Commonwealth	21 Mar 2023	AustLII		1
Re the Owners of High Rise Strata Plan 8245	[2022] WASC 450	Supreme Court of Western Australia	Australia - Western Australia	21 Dec 2022	AustLII
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule	[2021] ATOTR TR2021/5	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/5 - Income tax: research and development tax offsets - the 'at risk' rule	[2021] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Harris v Victorian Electoral Commission	[2020] VSC 676	Supreme Court of Victoria	Australia - Victoria	14 Oct 2020	AustLII		1
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union	[2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338	High Court of Australia	Australia - Commonwealth	13 Aug 2020	AustLII		95
Commissioner of Taxation v Bogiatto	[2020] FCA 1139	Federal Court of Australia	Australia - Commonwealth	7 Aug 2020	AustLII		9
Campbell v Galea	[2019] QDC 53	District Court of Queensland	Australia - Queensland	18 Apr 2019	AustLII		4
Travelex Ltd v Commissioner of Taxation	[2018] FCA 1051	Federal Court of Australia	Australia - Commonwealth	12 Jul 2018	AustLII		1
D l Z v Tac	[2017] VSCA 134	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	14 Jun 2017	AustLII		3
Greater Shepparton City Council v Clarke	[2017] VSCA 107; (2017) 56 VR 229	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	9 May 2017	AustLII		15
DLZ v Tac	[2017] VSC 176	Supreme Court of Victoria	Australia - Victoria	10 Apr 2017	AustLII		3
Sandini Pty Ltd v Commissioner of Taxation	[2017] FCA 287	Federal Court of Australia	Australia - Commonwealth	22 Mar 2017	AustLII		3
Baker Hughes Australia Pty Ltd (ABN 20 004 752 050) v Martin Venier	[2016] WAIRComm 843	Western Australian Industrial Relations Commission	Australia - Western Australia	26 Oct 2016	AustLII
Qantas Airways Ltd and Commissioner of Taxation	[2014] AATA 316	Administrative Appeals Tribunal	Australia	20 May 2014	AustLII		3
Blank v Commissioner of Taxation	[2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442	Federal Court of Australia	Australia - Commonwealth	21 Feb 2014	AustLII		7
Jakjoy Pty Ltd and Commissioner of Taxation	[2013] AATA 526	Administrative Appeals Tribunal	Australia	25 Jul 2013	AustLII		2
Morgan v Commissioner of Police	[2012] NSWSC 1141	Supreme Court of New South Wales	Australia - New South Wales	21 Sep 2012	AustLII		7
Al-Momani v Minister for Immigration	[2011] FMCA 453	Federal Magistrates Court of Australia	Australia	31 Aug 2011	AustLII		2
McLaughlin v Dungowan Manly Pty Ltd (No 3)	[2011] NSWSC 717	Supreme Court of New South Wales	Australia - New South Wales	29 Jul 2011	AustLII		12
Mackay v Queensland Rural Adjustment Authority	[2008] QSC 340	Supreme Court of Queensland	Australia - Queensland	19 Dec 2008	AustLII
Child Employment Principles Case 2007	[2007] NSWIRComm 110	New South Wales Industrial Relations Commission	Australia - New South Wales	22 May 2007	AustLII
TR 2007/5 - Income tax: functional currency - when is an amount not in the 'applicable functional currency'?	[2007] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/5 - Income tax: functional currency - when is an amount not in the 'applicable functional currency'?	[2007] ATOTR TR2007/5	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
McKinnon-Domingo v Q-COMP	[2006] QIC 23; 182 QGIG 28	Queensland Industrial Court	Australia - Queensland	3 May 2006	AustLII		1
Sok v Minister for Immigration and Multicultural and Indigenous Affairs	[2005] FCAFC 56; (2005) 144 FCR 170; 218 ALR 617; 85 ALD 323	Federal Court of Australia	Australia - Commonwealth	11 Apr 2005	AustLII		61
Chief Executive Officer of Customs v Granite Arms Pty Ltd	[2004] FCAFC 81; 136 FCR 515	Federal Court of Australia	Australia - Commonwealth	30 Mar 2004	AustLII		2
Commissioner of Taxation v Eskandari	[2004] FCA 8; (2004) 134 FCR 569; 54 ATR 695	Federal Court of Australia	Australia - Commonwealth	28 Jan 2004	AustLII		12
Commissioner of Taxation v Energy Resources of Australia Ltd	[2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608	Federal Court of Australia	Australia - Commonwealth	24 Dec 2003	AustLII		19
Erubam Le (Darnley Islanders) #1 v Queensland	[2003] FCAFC 227; (2003) 134 FCR 155; 202 ALR 312	Federal Court of Australia	Australia - Commonwealth	14 Oct 2003	AustLII		20
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation	[2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513	Federal Court of Australia	Australia - Commonwealth	22 Aug 2003	AustLII		18
Sit v MIMIA	[2003] FCAFC 40	Federal Court of Australia	Australia - Commonwealth	11 Mar 2003	AustLII		7
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership	[2003] ATOTR TR2003/3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Zou v Minister for Immigration and Multicultural and Indigenous Affairs	[2002] FCA 1126; 124 FCR 289	Federal Court of Australia	Australia - Commonwealth	13 Sep 2002	AustLII		122
NAAV of 2002 v Minister for Immigration & Multicultural & Indigenous Affairs	[2002] FCA 443	Federal Court of Australia	Australia - Commonwealth	10 Apr 2002	AustLII		4
Sarancharkh v Minister for Immigration and Multicultural Affairs	[2001] FCA 1461	Federal Court of Australia	Australia - Commonwealth	19 Oct 2001	AustLII		8
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR TR2001/13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR TR2001/14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Wu v Minister for Immigration and Multicultural Affairs	[2000] FCA 1817; (2000) 105 FCR 39; (2000) 182 ALR 548	Federal Court of Australia	Australia - Commonwealth	15 Dec 2000	AustLII		275

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Scully	[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		102
Transurban City Link Ltd v Allan	[1999] FCA 1723; (1999) 95 FCR 553; (1999) 168 ALR 687; (1999) 57 ALD 583; (1999) 30 AAR 304; (1999) 105 LGERA 427	Federal Court of Australia	Australia - Commonwealth	10 Dec 1999	AustLII		148
FCT v Consolidated Press Holdings Ltd	(1999) 166 FCR 51	Federal Court of Australia	Australia	circa 1999	Legal Online / Westlaw		1
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		87
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1966
Commissioner of Taxation v Guy	[1996] FCA 438; (1996) 67 FCR 68; (1996) 137 ALR 193; (1996) 32 ATR 590	Federal Court of Australia	Australia - Commonwealth	6 Jun 1996	AustLII		13
Workers Trust & Merchant Bank Ltd v Dojap Investments Ltd	[1993] UKPC 7; [1993] AC 573; [1993] 2 All ER 370; [1993] 2 WLR 702; [1994] ANZ Conv R 145	Privy Council	United Kingdom	22 Feb 1993	BAILII		111
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		171
(1992) 173 CLR 550	(1992) 173 CLR 550		Australia - Commonwealth	circa 1992	Legal Online / Westlaw		2
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		334
Hunter Resources Ltd v Melville	[1988] HCA 5; (1988) 164 CLR 234; (1988) 77 ALR 8; (1988) 62 ALJR 88	High Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII		258
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2086
Sorrell v Finch	[1977] AC 728; [1976] 2 All ER 371		United Kingdom	circa 1977	LexisNexis / Westlaw		41
Drewery v Ware-Lane	[1960] 1 WLR 1204		United Kingdom	circa 1960	LexisNexis / Westlaw		3
Masters v Cameron	[1954] HCA 72; (1954) 91 CLR 353; 91 ALR 353; (1954) 28 ALJR 438	High Court of Australia	Australia - Commonwealth	30 Nov 1954	AustLII		1398
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		180
Mackay v Wilson	[1947] NSWStRp 7; (1947) 47 SR (NSW) 315; 64 WN (NSW) 103	Supreme Court of New South Wales	Australia - New South Wales	10 Mar 1947	AustLII		65
Grain Elevators Board (Vic) v Dunmunkle Corporation	[1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273	High Court of Australia	Australia - Commonwealth	31 May 1946	AustLII		201
Whinfield v Lovell	[1926] VicLawRp 5; [1926] VLR 185		Australia - Victoria	19 Mar 1926	AustLII		8
Chillingworth v Esche	[1924] 1 Ch 97; [1923] All ER 97; 129 LT 808	Court of Chancery	United Kingdom	circa 1924	LexisNexis / Westlaw		78
Richards v Hill SC Auckland	[1920] NZGazLawRp 100; [1920] NZLR 724; (1920) 22 GLR 419	New Zealand Gazette Law Reports	New Zealand	28 Jul 1920	NZLII		10
Henderson v Young & Kuhlman	[1912] WALawRp 54; (1912) 15 WALR 5		Australia - Western Australia	18 Dec 1912	AustLII		3
Wright v Newton	[1835] EngR 352; (1835) 2 Cr M & R 124; 150 ER 53	Court of Exchequer	United Kingdom	circa 1835	CommonLII		10