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Mount Isa Mines Ltd v FCT   flag  32

[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89
High Court of Australia
Australia - Commonwealth
2nd December, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
Ferreira and Secretary, Department of Social Services [2018] AATA 1290 Administrative Appeals Tribunal Australia 15 May 2018 AustLII flag 3
Tauranga Bridge Marina Ltd v Du Fall [2016] NZHC 1747 High Court of New Zealand New Zealand 29 Jul 2016 NZLII flag 2
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR TR2016/3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
Instant Security Doors & Screens Pty Ltd v Trebilcock (No 2) [2014] SADC 186 District Court of South Australia Australia - South Australia 11 Nov 2014 AustLII flag
Application by Jemena Gas Networks (NSW) Ltd (No 3), Re [2011] ACompT 6; (2011) 279 ALR 407 Australian Competition Tribunal Australia 25 Feb 2011 AustLII flag 2
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
St George Bank Ltd v FCT [2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018 Federal Court of Australia Australia - Commonwealth 11 Apr 2008 AustLII flag 15
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 30
Tyco Australia Pty Ltd v FCT [2007] FCA 1055; (2007) 67 ATR 63 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 11
TR 2005/6 - Income tax: lease surrender receipts and payments [2005] ATOTR TR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/6 - Income tax: lease surrender receipts and payments [2005] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Transurban City Link Ltd v Commissioner of Taxation [2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750 Federal Court of Australia Australia - Commonwealth 2 Feb 2004 AustLII flag 5
FCT v Pine Creek Goldfields Ltd [1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758 Federal Court of Australia Australia - Commonwealth 15 Sep 1999 AustLII flag 2
Commissioner of Taxation v Email Ltd [1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868 Federal Court of Australia Australia - Commonwealth 13 Sep 1999 AustLII flag 19
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 flag 258
Email Ltd v Commissioner of Taxation [1999] FCA 128; 90 FCR 402; 41 ATR 240 Federal Court of Australia Australia - Commonwealth 24 Feb 1999 AustLII flag 3
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 1394 Federal Court of Australia Australia - Commonwealth 11 Dec 1997 AustLII flag 3
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 836 Federal Court of Australia Australia - Commonwealth 27 Aug 1997 AustLII flag
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 flag 18
QCT Resources Ltd v Commissioner of Taxation [1997] FCA 405 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag
QCT Resources Ltd v Commissioner of Taxation [1997] FCA 5 Federal Court of Australia Australia - Commonwealth 16 Jan 1997 AustLII flag
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 900 Federal Court of Australia Australia - Commonwealth 10 Feb 1994 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court" (2017) 40 University of New South Wales Law Journal 670 Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph Australia circa 2017 AustLII flag 2
"History and Counter-History: 25 Years of Writing for the High Court" (2015) 37 Sydney Law Review 569 Loughan, Arlie; McCrystal, Shae Australia circa 2015 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
"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

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Mount Isa Mines Ltd (1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 18
Commissioner of Taxation v Mount Isa Mines Ltd (1990) 21 ATR 159 Australia circa 1990 Legal Online / Westlaw flag 4
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 370
Johns-Manville Canada Inc v R (1985) 21 DLR (4th) 210 Canada circa 1985 flag 4
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
FCT v Western Suburbs Cinemas Ltd [1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452 High Court of Australia Australia - Commonwealth 11 Jun 1952 AustLII flag 37
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 flag 305
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 flag 399
Golden Horse Shoe (New) Ltd v Thurgood (1934) 1 KB 548 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd [1928] 2 KB 405; (1928) 13 Tax Cas 772 United Kingdom circa 1928 LexisNexis / Westlaw flag 20

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