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Commissioner of Taxation v Day   flag  88

[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064
High Court of Australia
Australia - Commonwealth
12th November, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 86
Comcare v Banerji [2019] HCA 23; (2019) 267 CLR 373; (2019) 372 ALR 42; (2019) 93 ALJR 900 High Court of Australia Australia - Commonwealth 7 Aug 2019 AustLII flag 81
Commissioner of Taxation v Anstis [2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221 High Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 43
Gilbert v Metro North Hospital Health Service [2021] QIRC 255 Queensland Industrial Relations Commission Australia - Queensland 27 Jul 2021 AustLII flag 15
John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73 Federal Court of Australia Australia - Commonwealth 11 Jun 2015 AustLII flag 15
Hutchison v Queensland (Queensland Health) [2021] QIRC 317 Queensland Industrial Relations Commission Australia - Queensland 14 Sep 2021 AustLII flag 13
470 St Kilda Road Pty Ltd v Reed Constructions Australia Pty Ltd [2012] VSC 235 Supreme Court of Victoria Australia - Victoria 7 Jun 2012 AustLII flag 12
Forrest v Commissioner of Taxation [2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163 Federal Court of Australia Australia - Commonwealth 5 Feb 2010 AustLII flag 12
Visy Industries USA Pty Ltd v Commissioner of Taxation [2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232 Federal Court of Australia Australia - Commonwealth 14 Sep 2011 AustLII flag 11
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2020] FCAFC 92; (2020) 277 FCR 253 Federal Court of Australia Australia - Commonwealth 27 May 2020 AustLII flag 10
FCT v Noza Holdings Pty Ltd [2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 9
Re Thorpe and Commissioner of Taxation [2011] AATA 638; (2011) 123 ALD 355; [2011] ATC 10-203 Administrative Appeals Tribunal Australia 12 Sep 2011 AustLII flag 9
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322 Federal Court of Australia Australia - Commonwealth 19 Feb 2015 AustLII flag 8
Hunt v Queensland (Department of Agriculture and Fisheries) [2022] QIRC 162 Queensland Industrial Relations Commission Australia - Queensland 19 May 2022 AustLII flag 7
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 7
Ting and Commissioner of Taxation [2015] AATA 166; [2015] ATC 10-386 Administrative Appeals Tribunal Australia 23 Feb 2015 AustLII flag 6
Hall v South Australia [2010] SASC 219 Supreme Court of South Australia Australia - South Australia 22 Jul 2010 AustLII flag 6
Berenyi v Maynard [2015] QSC 370 Supreme Court of Queensland Australia - Queensland 18 Dec 2015 AustLII flag 5
Hancox v Commissioner of Taxation [2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574 Federal Court of Australia Australia - Commonwealth 29 Jul 2013 AustLII flag 5
Healy v FCT [2013] AATA 281; 96 ATR 123; [2013] ATC 10-311 Administrative Appeals Tribunal Australia 7 May 2013 AustLII flag 5
Re Sinclair and Commissioner of Taxation [2010] AATA 902; (2010) 80 ATR 972 Administrative Appeals Tribunal Australia 16 Nov 2010 AustLII flag 5
Banerji and Comcare (Compensation) [2018] AATA 892 Administrative Appeals Tribunal Australia 16 Apr 2018 AustLII flag 4
McManus v Chief Executive, Department for Education and Child Development [2017] SAET 89 Australia 11 Aug 2017 AustLII flag 4
Bhatti and Commissioner of Taxation [2016] AATA 24 Administrative Appeals Tribunal Australia 22 Jan 2016 AustLII flag 4
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Ovens and Commissioner of Taxation [2009] AATA 166; [2009] ATC 10-081; (2009) 75 ATR 479 Administrative Appeals Tribunal Australia 13 Mar 2009 AustLII flag 4
Clough Ltd v Commissioner of Taxation [2021] FCA 108 Federal Court of Australia Australia - Commonwealth 18 Feb 2021 AustLII flag 3
Ogden and Commissioner of Taxation [2014] AATA 385 Administrative Appeals Tribunal Australia 20 Jun 2014 AustLII flag 3
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282; [2014] ATC 20-473 Federal Court of Australia Australia - Commonwealth 28 Nov 2014 AustLII flag 2
Park v Commissioner of Taxation [2011] AATA 567; 84 ATR 672 Administrative Appeals Tribunal Australia 18 Aug 2011 AustLII flag 2
IEL Finance Ltd v Commissioner of Taxation [2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209 Federal Court of Australia Australia - Commonwealth 20 Aug 2010 AustLII flag 2
Anders and Commissioner of Taxation (Taxation) [2023] AATA 1471 Administrative Appeals Tribunal Australia 31 May 2023 AustLII flag 1
XPTC and Commissioner of Taxation (Taxation) [2022] AATA 4147 Administrative Appeals Tribunal Australia 28 Nov 2022 AustLII flag 1
Lambourne and Commissioner of Taxation (Taxation) [2020] AATA 4562 Administrative Appeals Tribunal Australia 12 Nov 2020 AustLII flag 1
Petersen v Nolan [2019] QSC 216 Supreme Court of Queensland Australia - Queensland 9 Sep 2019 AustLII flag 1
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228 Federal Court of Australia Australia - Commonwealth 28 Feb 2019 AustLII flag 1
Ogden and Commissioner of Taxation (Taxation) [2016] AATA 32 Administrative Appeals Tribunal Australia 29 Jan 2016 AustLII flag 1
John Holland Group Pty Ltd v Commissioner of Taxation [2014] FCA 1332 Federal Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 1
RepairCo and Commissioner of Taxation [2014] AATA 414 Administrative Appeals Tribunal Australia 25 Jun 2014 AustLII flag 1
Kowalski v Repatriation Commission [2010] FCA 217 Federal Court of Australia Australia - Commonwealth 16 Feb 2010 AustLII flag 1
Commissioner of Taxation v Anstis [2009] FCAFC 154; (2009) 180 FCR 288; (2009) 73 ATR 483; [2009] ATC 20-142 Federal Court of Australia Australia - Commonwealth 4 Nov 2009 AustLII flag 1
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
Ionita and Commissioner of Taxation (Taxation) [2024] AATA 808 Administrative Appeals Tribunal Australia 19 Apr 2024 AustLII flag
TD 2024/6 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2024] ATOTD 6 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR TR2024/3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Bowerman and Commissioner of Taxation (Taxation) [2023] AATA 3547 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
Holm and Commissioner of Taxation (Taxation) [2023] AATA 3545 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
DiStefano and Commissioner of Taxation (Taxation) [2023] AATA 1697 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual [2023] ATODTR TR2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD TD2023/D4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D3 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2023] ATODTD TD2023/D3 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D3 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2023] ATODTD 3 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
London and Commissioner of Taxation (Taxation) [2022] AATA 644 Administrative Appeals Tribunal Australia 4 Apr 2022 AustLII flag
XGPH and Commissioner of Taxation (Taxation) [2022] AATA 567 Administrative Appeals Tribunal Australia 29 Mar 2022 AustLII flag
Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067 Administrative Appeals Tribunal Australia 30 Aug 2021 AustLII flag
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances [2021] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances [2021] ATOTR TR2021/4 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR TR2021/1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
McAteer and Commissioner of Taxation (Taxation) [2020] AATA 1795 Administrative Appeals Tribunal Australia 17 Jun 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR TR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Comcare v Banerji [2019] HCATrans 50 High Court of Australia Australia - Commonwealth 20 Mar 2019 AustLII flag
KKQY and Commissioner of Taxation (Taxation) [2019] AATA 204 Administrative Appeals Tribunal Australia 19 Feb 2019 AustLII flag
McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77 Administrative Appeals Tribunal Australia 31 Jan 2019 AustLII flag
Mitchell and Commissioner of Taxation (Taxation) [2018] AATA 2507 Administrative Appeals Tribunal Australia 27 Jul 2018 AustLII flag
Mr Mark McCormack v Director General Department of Transport [2017] WAIRComm 986 Western Australian Industrial Relations Commission Australia - Western Australia 6 Dec 2017 AustLII flag
Lynn v Thompson [2017] NSWDC 296 District Court of New South Wales Australia - New South Wales 26 Oct 2017 AustLII flag
Jacobs v Chief Executive, TAFE SA [2014] SAIRComm 12 South Australian Industrial Relations Commission Australia - South Australia 17 Nov 2014 AustLII flag
Retirement Village Operator [2013] AATA 887 Administrative Appeals Tribunal Australia 13 Dec 2013 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 444 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR TR2012/3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Cush and Boland v Dillon [2011] HCATrans 82 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag
Commissioner of Taxation v Anstis [2010] HCATrans 183 High Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag
Spriggs and Riddell v Commissioner of Taxation of the Commonwealth of Australia [2009] HCATrans 68 High Court of Australia Australia - Commonwealth 21 Apr 2009 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Attributes and Attribution of State Courts-Federalism and the Kable Principle" (2012) 40 Federal Law Review 31 Lim, Brendan Australia circa 2012 AustLII flag 9
"Will Australian Courts Move to a Caribbean Beat? The Question of a State's Standing to Sue in the Tort of Misfeasance in Public Office" (2016) 41 University of Western Australia Law Review 155 Holmes, Anna Australia - Western Australia circa 2016 AustLII flag
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform " (2015) 39 (2) University of Western Australia Law Review 99 Murray, Ian; Wright, Stephen Australia - Western Australia circa 2015 AustLII flag
"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 flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s6, s8
Income Tax Assessment Act 1997 (Cth)
Public Service Act 1999 (Cth) s13, s28, s29
Income Tax Assessment Act 1922 (Cth)
Public Employment (Consequential and Transitional) Amendment Act 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Anstis [2009] FCAFC 154; (2009) 180 FCR 288; (2009) 73 ATR 483; [2009] ATC 20-142 Federal Court of Australia Australia - Commonwealth 4 Nov 2009 AustLII flag 1
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
Ionita and Commissioner of Taxation (Taxation) [2024] AATA 808 Administrative Appeals Tribunal Australia 19 Apr 2024 AustLII flag
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR TR2024/3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TD 2024/6 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2024] ATOTD 6 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Holm and Commissioner of Taxation (Taxation) [2023] AATA 3545 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
Bowerman and Commissioner of Taxation (Taxation) [2023] AATA 3547 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
DiStefano and Commissioner of Taxation (Taxation) [2023] AATA 1697 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD TD2023/D4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D3 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2023] ATODTD TD2023/D3 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual [2023] ATODTR TR2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D3 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee [2023] ATODTD 3 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
London and Commissioner of Taxation (Taxation) [2022] AATA 644 Administrative Appeals Tribunal Australia 4 Apr 2022 AustLII flag
XGPH and Commissioner of Taxation (Taxation) [2022] AATA 567 Administrative Appeals Tribunal Australia 29 Mar 2022 AustLII flag
Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067 Administrative Appeals Tribunal Australia 30 Aug 2021 AustLII flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR TR2021/1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances [2021] ATOTR TR2021/4 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances [2021] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
McAteer and Commissioner of Taxation (Taxation) [2020] AATA 1795 Administrative Appeals Tribunal Australia 17 Jun 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR TR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Comcare v Banerji [2019] HCATrans 50 High Court of Australia Australia - Commonwealth 20 Mar 2019 AustLII flag
KKQY and Commissioner of Taxation (Taxation) [2019] AATA 204 Administrative Appeals Tribunal Australia 19 Feb 2019 AustLII flag
McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77 Administrative Appeals Tribunal Australia 31 Jan 2019 AustLII flag
Mitchell and Commissioner of Taxation (Taxation) [2018] AATA 2507 Administrative Appeals Tribunal Australia 27 Jul 2018 AustLII flag
Mr Mark McCormack v Director General Department of Transport [2017] WAIRComm 986 Western Australian Industrial Relations Commission Australia - Western Australia 6 Dec 2017 AustLII flag
Lynn v Thompson [2017] NSWDC 296 District Court of New South Wales Australia - New South Wales 26 Oct 2017 AustLII flag
"Will Australian Courts Move to a Caribbean Beat? The Question of a State's Standing to Sue in the Tort of Misfeasance in Public Office" (2016) 41 University of Western Australia Law Review 155 Holmes, Anna Australia - Western Australia circa 2016 AustLII flag
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform " (2015) 39 (2) University of Western Australia Law Review 99 Murray, Ian; Wright, Stephen Australia - Western Australia circa 2015 AustLII flag
Jacobs v Chief Executive, TAFE SA [2014] SAIRComm 12 South Australian Industrial Relations Commission Australia - South Australia 17 Nov 2014 AustLII flag
"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 flag
"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 flag
Retirement Village Operator [2013] AATA 887 Administrative Appeals Tribunal Australia 13 Dec 2013 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 444 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR TR2012/3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Cush and Boland v Dillon [2011] HCATrans 82 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag
Commissioner of Taxation v Anstis [2010] HCATrans 183 High Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag
Spriggs and Riddell v Commissioner of Taxation of the Commonwealth of Australia [2009] HCATrans 68 High Court of Australia Australia - Commonwealth 21 Apr 2009 AustLII flag

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