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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
Ferreira and Secretary, Department of Social Services [2018] AATA 1290 Administrative Appeals Tribunal Australia 15 May 2018 AustLII flag 3
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
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
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
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
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
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
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
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
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
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
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
Tauranga Bridge Marina Ltd v Du Fall [2016] NZHC 1747 High Court of New Zealand New Zealand 29 Jul 2016 NZLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"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
"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
"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

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
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
Tauranga Bridge Marina Ltd v Du Fall [2016] NZHC 1747 High Court of New Zealand New Zealand 29 Jul 2016 NZLII flag 2
"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
"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
"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
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
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12
Commissioner of Taxation v Mount Isa Mines Ltd (1990) 21 ATR 159 Australia circa 1990 Legal Online / Westlaw flag 4
Golden Horse Shoe (New) Ltd v Thurgood (1934) 1 KB 548 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Johns-Manville Canada Inc v R (1985) 21 DLR (4th) 210 Canada circa 1985 flag 4

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