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Nilsen Development Laboratories Pty Ltd v FCT   flag  155

[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97
High Court of Australia
Australia - Commonwealth

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Quirky Mama Productions Pty Ltd (Subject to Deed of Co Arrangement) and Screen Australia (Taxation) [2023] AATA 3089 Administrative Appeals Tribunal Australia 29 Sep 2023 AustLII flag
Obeid v AAI Ltd [2022] NSWPICMP 76 Personal Injury Commission of New South Wales Australia - New South Wales 5 Apr 2022 AustLII flag 14
XQDX and Commissioner of Taxation [2021] AATA 4070; (2021) 114 ATR 170 Administrative Appeals Tribunal Australia 5 Nov 2021 AustLII flag 3
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation [2020] FCA 1479 Federal Court of Australia Australia - Commonwealth 15 Oct 2020 AustLII flag 3
AAI Ltd trading as GIO v Moon [2020] NSWSC 714 Supreme Court of New South Wales Australia - New South Wales 11 Jun 2020 AustLII flag 75
Secretary to the Department of Economic Development, Jobs, Transport and Resources v Caradi Pty Ltd [2018] VSC 696 Supreme Court of Victoria Australia - Victoria 15 Nov 2018 AustLII flag 10
TR 2018/1 - Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project [2018] ATOTR TR2018/1 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/1 - Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project [2018] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 875 Federal Court of Australia Australia - Commonwealth 3 Aug 2017 AustLII flag
News Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCA 645; (2017) 105 ATR 874 Federal Court of Australia Australia - Commonwealth 8 Jun 2017 AustLII flag 6
Public Transport Authority of Western Australia v Yoon [2017] WASCA 25; (2017) 97 WAIG 249 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 9 Feb 2017 AustLII flag 4
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
Thomas and Commissioner of Taxation [2015] AATA 687 Administrative Appeals Tribunal Australia 9 Sep 2015 AustLII flag 3
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 32
Commissioner of Taxation v Desalination Technology Pty Ltd [2015] FCAFC 96; (2015) 66 AAR 553 Federal Court of Australia Australia - Commonwealth 3 Jul 2015 AustLII flag 4
Creation Ministries International Ltd and Screen Australia [2015] AATA 250 Administrative Appeals Tribunal Australia 24 Apr 2015 AustLII flag
Ausnet Transmission Group Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [2015] HCATrans 76 High Court of Australia Australia - Commonwealth 9 Apr 2015 AustLII flag
Trustee of the R v Unit Trust v Commissioner of Taxation [2014] FCA 1169 Federal Court of Australia Australia - Commonwealth 5 Nov 2014 AustLII flag 1
Gannon v The Owners – Strata Plan [2013] NSWSC 1916 Supreme Court of New South Wales Australia - New South Wales 19 Dec 2013 AustLII flag 2
Desalination Technology Pty Ltd v Commissioner of Taxation [2013] AATA 846 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 3
Healy v FCT [2013] AATA 281; 96 ATR 123; [2013] ATC 10-311 Administrative Appeals Tribunal Australia 7 May 2013 AustLII flag 5
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
Hadrian Fraval Nominees Pty Ltd and Commissioner of Taxation [2013] AATA 127 Administrative Appeals Tribunal Australia 12 Mar 2013 AustLII flag 2
Outbound Logistics Pty Ltd and Commissioner of Taxation [2012] AATA 899 Administrative Appeals Tribunal Australia 19 Dec 2012 AustLII flag
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
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
Confidential and Commissioner of Taxation, Re [2012] AATA 20; (2012) 56 AAR 273; (2012) 127 ALD 353 Administrative Appeals Tribunal Australia 16 Jan 2012 AustLII flag 1
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD TD2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
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 flag 16
Atco Controls Pty Ltd (in liq) v Newtronics Pty Ltd (recs and mgrs apptd) [2009] VSCA 238; (2009) 25 VR 411; (2009) 78 ACSR 375 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Oct 2009 AustLII flag 36
FCT v Malouf [2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335 Federal Court of Australia Australia - Commonwealth 2 Apr 2009 AustLII flag 15
Malouf v FCT [2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023 Federal Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 7
Guest v FCT [2007] FCA 193; (2007) 65 ATR 815 Federal Court of Australia Australia - Commonwealth 23 Feb 2007 AustLII flag 18
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
BCD Technologies Pty Ltd and Commissioner of Taxation [2006] AATA 241; 62 ATR 1270 Administrative Appeals Tribunal Australia 15 Mar 2006 AustLII flag
R v Hart; ex parte Cth DPP [2006] QCA 39; (2006) 159 A Crim R 428; 62 ATR 278 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Feb 2006 AustLII flag 14
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd [2006] HCATrans 2 High Court of Australia Australia - Commonwealth 31 Jan 2006 AustLII flag
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency [2006] ATOCR 24 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency [2006] ATOCR CR2006/24 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/9 - Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions [2006] ATOTR TR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/9 - Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions [2006] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CGU Workers Compensation (Vic) Ltd v Rees [2003] VSCA 18; (2003) 6 VR 227 Supreme Court of Victoria - Court of Appeal Australia - Victoria 6 Mar 2003 AustLII flag 5
TD 2003/20 - Income tax: is a deduction allowable to a reward provider under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997') when points are credited to a member under a 'consumer loyalty program'? [2003] ATOTD 20 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TD 2003/20 - Income tax: is a deduction allowable to a reward provider under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997') when points are credited to a member under a 'consumer loyalty program'? [2003] ATOTD TD2003/20 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520 Federal Court of Australia Australia - Commonwealth 20 Dec 2002 AustLII flag 17
Dolby v Commissioner of Taxation [2002] FCA 1065; 121 FCR 303; 51 ATR 272 Federal Court of Australia Australia - Commonwealth 29 Aug 2002 AustLII flag 2
Iso Lilodw Aliphumeleli Pty Ltd (in liq) v FCT [2002] NSWSC 644; (2002) 42 ACSR 561; 50 ATR 391 Supreme Court of New South Wales Australia - New South Wales 2 Aug 2002 AustLII flag 20
Travel Vision International Pty Ltd and Australian Trade Commission [2001] AATA 766 Administrative Appeals Tribunal Australia 6 Sep 2001 AustLII flag
Transfield Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union - PR908287 [2001] AIRC 879 Australian Industrial Relations Commission Australia 30 Aug 2001 AustLII flag
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation [2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611 Federal Court of Australia Australia - Commonwealth 17 Aug 2001 AustLII flag 15
Major Engineering Pty Ltd re Major Engineering Interim (Consent) Award 1999 - re Application to set aside consent award: alleged non - PR907148 [2001] AIRC 767 Australian Industrial Relations Commission Australia 31 Jul 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR TR2001/9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR TR2001/10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Australian Trade Commission v International Universities of Australia Pty Ltd [2000] FCA 348 Federal Court of Australia Australia - Commonwealth 7 Apr 2000 AustLII flag 4
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR PR2000/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
R v Dowding & Grollo [1999] VSC 497 Supreme Court of Victoria Australia - Victoria 6 Dec 1999 AustLII flag
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd [1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8 Federal Court of Australia Australia - Commonwealth 1 Apr 1999 AustLII flag 11
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR PR1999/93W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period) [1999] ATOPR 54 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR 80 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/86W - Income tax: The Good Oil Plantation Project No 6 [1999] ATOPR 86 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR 93 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR PR1999/14W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR PR1999/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR PR1999/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period) [1999] ATOPR PR1999/54W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR PR1999/80W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/86W - Income tax: The Good Oil Plantation Project No 6 [1999] ATOPR PR1999/86W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1075 Federal Court of Australia Australia - Commonwealth 3 Sep 1998 AustLII flag
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 997 Federal Court of Australia Australia - Commonwealth 25 Aug 1998 AustLII flag
WT96/110 and Deputy Commissioner of Taxation [1998] AATA 135; 38 ATR 1095 Administrative Appeals Tribunal Australia 4 Mar 1998 AustLII flag
Kelly Dawn Trcek (an Infant) by Her Next Friend Dawn Patricia Trcek v South Australia [1997] SASC 6066 Supreme Court of South Australia Australia - South Australia 14 Mar 1997 AustLII flag 1
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions [1997] ATOTR TR97/7 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand [1997] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions [1997] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand [1997] ATOTR TR97/15 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts [1996] ATOTR TR96/20 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/2 - Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance [1996] ATOTR TR96/2 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts [1996] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/2 - Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance [1996] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TD 96/12 - Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed prior to players winning the jackpots? Note: This Taxation Determination (TD) relates to gaming machine operators that are not exempt from income tax [1996] ATOTD TD96/12 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TD 96/12 - Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed prior to players winning the jackpots? Note: This Taxation Determination (TD) relates to gaming machine operators that are not exempt from income tax [1996] ATOTD 12 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Gandy Timbers Pty Ltd v Commissioner of Taxation [1995] FCA 1111; 30 ATR 232 Federal Court of Australia Australia - Commonwealth 8 Mar 1995 AustLII flag
TR 95/24 - Income tax: deductibility of fringe benefits tax [1995] ATOTR 24 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/24 - Income tax: deductibility of fringe benefits tax [1995] ATOTR TR95/24 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 915 Federal Court of Australia Australia - Commonwealth 17 Feb 1994 AustLII flag
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance [1994] ATOTR TR94/26 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance [1994] ATOTR 26 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TD 94/18 - Income tax: when has a taxpayer incurred, for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 , additional interest payable pursuant to a court order directing that interest be paid on a compound basis and overruling an earlier court order which required the payment of a lesser amount of interest? [1994] ATOTD 18 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TD 94/18 - Income tax: when has a taxpayer incurred, for the purposes of subsection 51(1) of the Income Tax Assessment Act 1936 , additional interest payable pursuant to a court order directing that interest be paid on a compound basis and overruling an earlier court order which required the payment of a lesser amount of interest? [1994] ATOTD TD94/18 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd [1993] FCA 436 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation [1993] FCA 245 Federal Court of Australia Australia - Commonwealth 26 May 1993 AustLII flag
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 162 Federal Court of Australia Australia - Commonwealth 16 Apr 1993 AustLII flag
TD 93/188 - Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 , is it sufficient for it to be a contingent liability? [1993] ATOTD 188 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions [1993] ATOTR TR93/27 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/21 - Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months [1993] ATOTR 21 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/138 - Income tax: has an expense been 'incurred' for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted? [1993] ATOTD TD93/138 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/21 - Income tax: timing of deductions for discounts on commercial bills with a term of less than 12 months [1993] ATOTR TR93/21 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/138 - Income tax: has an expense been 'incurred' for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted? [1993] ATOTD 138 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/188 - Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 , is it sufficient for it to be a contingent liability? [1993] ATOTD TD93/188 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions [1993] ATOTR 27 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Re Taxation Appeals [1992] AATA 255; 23 ATR 1251 Administrative Appeals Tribunal Australia 24 Aug 1992 AustLII flag
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions [1992] ATOITR IT2682 Australian Taxation Office Australia - Commonwealth 21 May 1992 AustLII flag
Walkers Road Orchards Ltd v Commissioner of Inland Revenue HC Hamilton AP91/91 [1992] NZHC 2822; (1992) 16 TRNZ 722; (1992) 14 NZTC 9,090 High Court of New Zealand New Zealand 15 Apr 1992 NZLII flag
TR 92/5 - Income tax: gold loans and forward sales agreements [1992] ATOTR TR92/5 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/5 - Income tax: gold loans and forward sales agreements [1992] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
It 2646 - Income Tax: Television Program Licences [1991] ATOITR IT2646 Australian Taxation Office Australia - Commonwealth 11 Jul 1991 AustLII flag
It 2625 - Income Tax: Deductibility of Audit Fees [1991] ATOITR IT2625 Australian Taxation Office Australia - Commonwealth 11 Apr 1991 AustLII flag
Re Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 10 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag
It 2613 - Income Tax: Changed Basis of Accounting for Expenditure [1990] ATOITR IT2613 Australian Taxation Office Australia - Commonwealth 20 Sep 1990 AustLII flag
Re Ogilvy and Mather Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 344 Federal Court of Australia Australia - Commonwealth 6 Sep 1990 AustLII flag
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
VT88/562 and Commissioner of Taxation [1990] AATA 333; 21 ATR 3168 Administrative Appeals Tribunal Australia 19 Jan 1990 AustLII flag
Re James Outram Anderson v Commissioner of Taxation [1989] FCA 379 Federal Court of Australia Australia - Commonwealth 20 Sep 1989 AustLII flag 1
Commissioner of Inland Revenue v Glen Eden Metal Spinners Ltd HC Auckland M902/88 [1989] NZHC 2671 High Court of New Zealand New Zealand 7 Sep 1989 NZLII flag
WT86/4069 and Commissioner for Taxation [1988] AATA 543 Administrative Appeals Tribunal Australia 15 Jun 1988 AustLII flag
TT87/213 and Commissioner of Taxation [1988] AATA 163; 19 ATR 3514 Administrative Appeals Tribunal Australia 27 May 1988 AustLII flag
Re Hooker Rex Pty Ltd v the Commissioner of Taxation [1988] FCA 164 Federal Court of Australia Australia - Commonwealth 23 May 1988 AustLII flag
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag 103
NT86/5836-45 and Commissioner of Taxation [1988] AATA 54; 19 ATR 3259 Administrative Appeals Tribunal Australia 10 Feb 1988 AustLII flag
WT85/1125; WT85/1128 and Commissioner of Taxation [1987] AATA 326; 18 ATR 3870 Administrative Appeals Tribunal Australia 15 Sep 1987 AustLII flag
FCT v P Iori & Sons Pty Ltd [1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 18
Re Stretch Your Wings Australia Pty Ltd and Australian Trade Commission [1986] AATA 205 Administrative Appeals Tribunal Australia 29 Jul 1986 AustLII flag
Nasionale Pers Bpk v Kommissaris van Binnelandse Inkomste (415/84) [1986] ZASCA 48; [1986] 2 All SA 397 Supreme Court of Appeal of South Africa South Africa 16 May 1986 SAFLII flag
IT 2250 - Income Tax : issue of assessments where commissioner appeals against adverse decision of taxation board of review or court directly in taxpayer's favour : advice to taxpayers : remission of additional tax for late payment [1986] ATOITR IT2250 Australian Taxation Office Australia - Commonwealth 17 Feb 1986 AustLII flag
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84 [1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082 High Court of New Zealand New Zealand 24 May 1985 NZLII flag 10
It 2142 (as amended 2/4/85) - Income Tax : Investment Allowance - Unit of Property - Construction and Acquisition - Incurring of Expenditure [1985] ATOITR IT2142 Australian Taxation Office Australia - Commonwealth 2 Apr 1985 AustLII flag
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
FCT v Australian Guarantee Corporation Ltd [1946] ArgusLawRp 25; (1946) 52 ALR 209 Argus Law Reports Australia 23 Aug 1984 AustLII flag
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Commissioner of Inland Revenue v Southern Pacific Insurance Co (Fiji) Ltd [1984] FJCA 8 Court of Appeal of Fiji Fiji 13 Mar 1984 PacLII flag
Australian Guarantee Corporation Ltd v Commissioner of Taxation (Cth) [1983] FCA 312; 50 ALR 630; (1983) 74 FLR 73; (1983) 15 ATR 53 Federal Court of Australia Australia - Commonwealth 24 Nov 1983 AustLII flag 4
FCT v Tully Co-operative Sugar Milling Association Ltd 14 ATR 495 Australia 25 Jul 1983 AustLII flag 9
Lo and Lo v Commissioner of Inland Revenue [1982] HKCFI 106 Hong Kong Court of First Instance Hong Kong 18 Mar 1982 HKLII flag
[1982] Hkcfi 21 (18 March 1982) [1982] HKCFI 21 Hong Kong Court of First Instance Hong Kong 18 Mar 1982 HKLII flag
FCT v Foxwood (Tolga) Pty Ltd [1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427 High Court of Australia Australia - Commonwealth 2 Jun 1981 AustLII flag 28

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Brambles, hedgehogs and foxes" (FCA) [2018] FedJSchol 1 Pagone, Justice Australia circa 2018 AustLII flag
"The Tax And Accounting Interface" [2005] JlATaxTA 2 D'ascenzo, Michael; England, Andrew Australia circa 2005 AustLII flag
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag
"Tolling Companies and Their Income Taxation Features" (2002) 5 (2) Journal of Australian Taxation 213 Birch, Charles Australia circa 2002 AustLII flag
"The Cashflow/Tax Value and Consistent Entity Regimes: an Overview of the Draft Bill" (2000) 3 (4) Journal of Australian Taxation 301 Barkoczy, Stephen Australia circa 2000 AustLII flag
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Parsons, Ross Australia circa 1986 AustLII flag 8

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