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FCT v James Flood Pty Ltd   flag  212

[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579
High Court of Australia
Australia - Commonwealth
5th October, 1953

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
Qantas Airways Ltd v Transport Workers Union of Australia [2023] HCATrans 56 High Court of Australia Australia - Commonwealth 10 May 2023 AustLII flag
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2023] ATOTR TR2023/2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2023] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Trimat Holdings Pty Ltd v Investment Club Pty Ltd [2022] WASCA 29 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 4 Mar 2022 AustLII flag 3
XQDX and Commissioner of Taxation [2021] AATA 4070; (2021) 114 ATR 170 Administrative Appeals Tribunal Australia 5 Nov 2021 AustLII flag 3
Commissioner of Taxation v Rowntree [2020] FCA 1322 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 2
EPA v Australian Sawmilling Co Pty Ltd (in liq) [2020] VSC 550 Supreme Court of Victoria Australia - Victoria 2 Sep 2020 AustLII flag 6
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
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
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2019] ATODTR TR2019/D6 Australian Taxation Office Australia - Commonwealth circa 2019 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
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
Arnold and Commissioner of Taxation (Taxation) [2017] AATA 1318 Administrative Appeals Tribunal Australia 18 Aug 2017 AustLII flag 1
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 875 Federal Court of Australia Australia - Commonwealth 3 Aug 2017 AustLII flag
Air Rarotonga Ltd v Haigh [2017] CKHC 60 High Court of the Cook Islands Cook Islands 24 Jul 2017 PacLII flag
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v Beck [2016] NSWCA 218; (2016) 334 ALR 692 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Aug 2016 AustLII flag 15
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
AAA Developments (Ormiston) Ltd v Commissioner of Inland Revenue [2015] NZHC 2318; (2015) 27 NZTC 22-026 High Court of New Zealand New Zealand 23 Sep 2015 NZLII flag 1
Thomas and Commissioner of Taxation [2015] AATA 687 Administrative Appeals Tribunal Australia 9 Sep 2015 AustLII flag 3
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
Grant-Taylor v Babcock & Brown Ltd (in liq) [2015] FCA 149; (2015) 322 ALR 723; (2015) 104 ACSR 195 Federal Court of Australia Australia - Commonwealth 4 Mar 2015 AustLII flag 29
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
Desalination Technology Pty Ltd v Commissioner of Taxation [2013] AATA 846 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 3
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
Vision Intelligence Pty Ltd v Commissioner of Taxation [2013] AATA 527 Administrative Appeals Tribunal Australia 30 Jul 2013 AustLII flag 1
X (Chartered Accountant) v Commissioner of Inland Revenue [2013] NZTRA 3 New Zealand Taxation Review Authority New Zealand 9 Jul 2013 NZLII flag
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
Kelly's Office Furniture Pty Ltd and Commissioner of Taxation [2013] AATA 9 Administrative Appeals Tribunal Australia 11 Jan 2013 AustLII flag
Nash and Commissioner of Taxation [2012] AATA 719 Administrative Appeals Tribunal Australia 17 Oct 2012 AustLII flag 1
Messenger Press Pty Ltd v Commissioner of Taxation [2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69 Federal Court of Australia Australia - Commonwealth 17 Jul 2012 AustLII flag 8
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
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
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
QCoal Pty Ltd v Cliffs Australia Coal Pty Ltd [2009] QCA 358 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Nov 2009 AustLII flag 5
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
QCoal Pty Ltd v Cliffs Australia Coal Pty Ltd [2009] QSC 130 Supreme Court of Queensland Australia - Queensland 29 May 2009 AustLII flag 1
De Simone v FCT [2009] FCA 446; [2009] ATC 20-101; 49 AAR 558; 75 ATR 543 Federal Court of Australia Australia - Commonwealth 9 May 2009 AustLII flag 2
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
Morgan v Victoria [2008] VSCA 267; (2008) 22 VR 237 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Dec 2008 AustLII flag 26
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
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1 [2008] ATOPR PR2008/57 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1 [2008] ATOPR 57 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Dispute about the deductibility of accountancy fees [2007] NZTRA 17 New Zealand Taxation Review Authority New Zealand 23 Nov 2007 NZLII flag
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
Golf Australia Holdings Ltd v Buxton Construction Pty Ltd [2007] VSCA 200 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Sep 2007 AustLII flag 10
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
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1? [2007] ATOGSTD GSTD2007/2 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1? [2007] ATOGSTD 2 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Brown and Commissioner of Taxation [2006] AATA 1107; 65 ATR 172 Administrative Appeals Tribunal Australia 21 Dec 2006 AustLII flag 1
Ansett Australia Holdings Ltd v International Air Transport Association [2006] VSCA 242; (2006) 60 ACSR 468 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Nov 2006 AustLII flag 12
Woodside Energy Ltd v Commissioner of Taxation [2006] FCA 1303; (2006) 155 FCR 357; 233 ALR 710; (2006) 64 ATR 379 Federal Court of Australia Australia - Commonwealth 4 Oct 2006 AustLII flag 21
XTSEA Pty Ltd v Motor Car Traders Guarantee Fund Claims Committee (General) [2006] VCAT 1856 Victorian Civil and Administrative Tribunal Australia - Victoria 11 Sep 2006 AustLII flag 1
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
Weyers v FCT [2006] FCA 818; (2006) 63 ATR 268 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 31
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
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
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
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
Gruber and Commissioner of Taxation [2005] AATA 1305; 61 ATR 1152 Administrative Appeals Tribunal Australia 23 Dec 2005 AustLII flag 1
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
City Link Melbourne Ltd v Commissioner of Taxation [2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 20
Gray and Repatriation Commission [2004] AATA 543 Administrative Appeals Tribunal Australia 28 May 2004 AustLII flag
PR 2004/81W - Income tax: tax consequences of investing in the Provident Capital Retirement Booster Debenture [2004] ATOPR 81 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2004 AustLII flag
PR 2004/81W - Income tax: tax consequences of investing in the Provident Capital Retirement Booster Debenture [2004] ATOPR PR2004/81W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2004 AustLII flag
Krampel Newman Partners Pty Ltd v Commissioner of Taxation (No 2) [2003] FCA 123; (2003) 126 FCR 561; 52 ATR 239 Federal Court of Australia Australia - Commonwealth 28 Feb 2003 AustLII flag 7
TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5? [2003] ATOTD 9 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5? [2003] ATOTD TD2003/9 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 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
Palandri Wines Ltd v O'Donnell [2002] WASC 123 Supreme Court of Western Australia Australia - Western Australia 24 May 2002 AustLII flag 2
Osric Investments Pty Ltd v Clout (as liquidator of Woburn Downs Pastoral Pty Ltd) [2001] FCA 1402; 20 ACLC 1; (2001) 48 ATR 184; [2002] Aust Contract Reports 90-139 Federal Court of Australia Australia - Commonwealth 3 Oct 2001 AustLII flag 30
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
R v Dowding & Grollo [1999] VSC 497 Supreme Court of Victoria Australia - Victoria 6 Dec 1999 AustLII flag
John Connell Holdings Pty Ltd v Mercantile Mutual Holdings Ltd [1999] QCA 429; (1999) 10 ANZ Insurance Cases 61-454 Supreme Court of Queensland - Court of Appeal Australia - Queensland 15 Oct 1999 AustLII flag 7
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
Steele v Deputy Commissioner of Taxation P30/1998 [1998] HCATrans 383 High Court of Australia Australia - Commonwealth 21 Oct 1998 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
NT97/280 and Commissioner of Taxation [1998] AATA 596; 40 ATR 1001 Administrative Appeals Tribunal Australia 3 Aug 1998 AustLII flag
Re WorkCover Queensland [1998] QSC 32 Supreme Court of Queensland Australia - Queensland 18 Mar 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
Layala Enterprises Pty Ltd (in liquidation) v the Commissioner of Taxation for the Commonwealth of Australia [1997] FCA 749 Federal Court of Australia Australia - Commonwealth 12 Aug 1997 AustLII flag
[1997] Hkcfi 180 (25 March 1997) [1997] HKCFI 180 Hong Kong Court of First Instance Hong Kong 25 Mar 1997 HKLII flag
VT96/91 and Commissioner of Taxation [1997] AATA 64; 35 ATR 1015 Administrative Appeals Tribunal Australia 4 Mar 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 97/6 - Income tax: tax treatment of solicitors' disbursements/recoupments [1997] ATOTR 6 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 97/6 - Income tax: tax treatment of solicitors' disbursements/recoupments [1997] ATOTR TR97/6 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 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
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1602 Federal Court of Australia Australia - Commonwealth 3 Jul 1996 AustLII flag
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
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 96/20 - 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
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 TR95/24 Australian Taxation Office Australia - Commonwealth circa 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
Berhero Pty Ltd v Secretary, Department of Human Services and Health [1994] FCA 1291 Federal Court of Australia Australia - Commonwealth 29 Aug 1994 AustLII flag
TT93/29 and Commissioner of Taxation [1994] AATA 571; 30 ATR 1001 Administrative Appeals Tribunal Australia 13 Jul 1994 AustLII flag
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93 [1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099 Court of Appeal of New Zealand New Zealand 17 Mar 1994 NZLII flag 6
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
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
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
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
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
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92 [1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163 High Court of New Zealand New Zealand 1 Jun 1993 NZLII 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
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 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 188 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
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
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
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
Re Taxation Appeals [1992] AATA 284 Administrative Appeals Tribunal Australia 21 Sep 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
McGuiness v Commissioner of Taxation (Cth) [1991] FCA 664; 23 ATR 75 Federal Court of Australia Australia - Commonwealth 31 Dec 1991 AustLII flag
IT 2663 - Income tax: basis of assessment of general insurance activities [1991] ATOITR IT2663 Australian Taxation Office Australia - Commonwealth 20 Dec 1991 AustLII flag
It 2648 - Income Tax: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations [1991] ATOITR IT2648 Australian Taxation Office Australia - Commonwealth 25 Jul 1991 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
Commissioner of Inland Revenue v Lyndale Motors (1972) Ltd HC Auckland M1699/89 [1991] NZHC 1695; [1991] 2 NZLR 379 High Court of New Zealand New Zealand 8 Mar 1991 NZLII flag 2
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
Oates v Commissioner of Taxation [1990] FCA 510 Federal Court of Australia Australia - Commonwealth 18 Dec 1990 AustLII flag 2
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
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
QT86/1872 , QT86/1873 and Commissioner of Taxation [1989] AATA 79; 20 ATR 3425 Administrative Appeals Tribunal Australia 3 Apr 1989 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Aubrey Dunn [1989] FCA 32 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII flag
VT88/23 and Commissioner of Taxation [1989] AATA 21; 20 ATR 3310 Administrative Appeals Tribunal Australia 2 Feb 1989 AustLII flag
Re G P International Pipecoaters Pty Ltd v the Commissioner of Taxation [1988] FCA 351 Federal Court of Australia Australia - Commonwealth 7 Oct 1988 AustLII flag
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag
Repatriation Commission v Thompson [1988] FCA 212; (1988) 44 FCR 20; (1988) 82 ALR 352; 15 ALD 501; 9 AAR 199 Federal Court of Australia Australia - Commonwealth 24 Jun 1988 AustLII flag 214
WT86/4069 and Commissioner for Taxation [1988] AATA 543 Administrative Appeals Tribunal Australia 15 Jun 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
Re Logitech Australia Pty Ltd and Industrial Research and Development Board [1988] AATA 156 Administrative Appeals Tribunal Australia 20 May 1988 AustLII flag
NT86/5836-45 and Commissioner of Taxation [1988] AATA 54; 19 ATR 3259 Administrative Appeals Tribunal Australia 10 Feb 1988 AustLII flag
WT85/1056 and Commissioner of Taxation [1988] AATA 52; 19 ATR 3246 Administrative Appeals Tribunal Australia 8 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
377-378/1984 and Commissioner of Taxation [1987] AATA 8 Administrative Appeals Tribunal Australia 16 Jan 1987 AustLII flag
VT83/51 and Commissioner of Taxation [1986] AATA 418; 18 ATR 3120 Administrative Appeals Tribunal Australia 17 Dec 1986 AustLII flag 10
Re Stretch Your Wings Australia Pty Ltd and Australian Trade Commission [1986] AATA 205 Administrative Appeals Tribunal Australia 29 Jul 1986 AustLII flag
Elders IXL Ltd v National Companies & Securities Commission (No 4) [1987] VicRp 1; [1987] VR 1; (1986) 10 ACLR 719; (1986) 4 ACLC 465 Australia - Victoria 10 Jun 1986 AustLII flag 8
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
Re Middle East Marketing Organization Pty Ltd and Export Development Grants Board [1985] AATA 362 Administrative Appeals Tribunal Australia 20 Dec 1985 AustLII flag
Re Hassib El-Bayeh and Export Development Grants Board [1985] AATA 232 Administrative Appeals Tribunal Australia 28 Aug 1985 AustLII flag
Re Hitek Holdings Pty Ltd and Export Development Grants Board [1985] AATA 160 Administrative Appeals Tribunal Australia 2 Jul 1985 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
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
Commissioner of Inland Revenue v Haenga HC Wellington M88/84 [1984] NZHC 632; (1984) 8 TRNZ 225; (1984) 6 NZTC 61,844 High Court of New Zealand New Zealand 19 Nov 1984 NZLII flag 2
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
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
Re Rural Chemical Industries Pty Ltd and Export Development Grants Board [1983] AATA 325 Administrative Appeals Tribunal Australia 28 Sep 1983 AustLII flag
FCT v Tully Co-operative Sugar Milling Association Ltd 14 ATR 495 Australia 25 Jul 1983 AustLII flag 9
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd [1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262 Federal Court of Australia Australia - Commonwealth 3 Jun 1983 AustLII flag 6
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
Cook Islands Motor Centre Ltd v Collector of Inland Revenue [1980] CKHC 1 High Court of the Cook Islands Cook Islands 14 May 1980 PacLII flag
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 7
Nilsen Development Laboratories Pty Ltd v FCT [1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255 Federal Court of Australia Australia - Commonwealth 8 Oct 1979 AustLII flag 7
Taxation, Commissioner of v Firstenberg [1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297 Australia - Victoria 29 Jun 1976 AustLII flag 14
IT 109 - General insurance companies: deductions for claims incurred but not reported [1975] ATOITR IT109 Australian Taxation Office Australia - Commonwealth 16 May 1975 AustLII flag
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes [1973] PGLawRp 388 Papua New Guinea 24 Mar 1972 PacLII flag
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 179
Albion Hotel Pty Ltd v FCT [1965] HCA 4; (1965) 115 CLR 78; [1965] ALR 727; 13 ATD 435 High Court of Australia Australia - Commonwealth 3 Feb 1965 AustLII flag 25
Vacuum Oil Co Pty Ltd v FCT [1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 5
Matthew Bros, Re [1962] VicRp 39; [1962] VR 262 Australia - Victoria 18 Dec 1961 AustLII flag 14
FCT v Northern Timber and Hardware Co Ltd [1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 18
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
"The Taxation Treatment of Long Tail Liabilities" [2009] JlALawTA 23 Sangkuhl, Elfriede Australia circa 2009 AustLII flag
"Taxing Financial Arrangements: Harmonising Tax and Accounting?" (2006) 4 (2) E-Journal of Tax Research 132 Fisher, Rodney Australia circa 2006 AustLII flag
"Foreign Currency Translation: The Beginning Of A New Era" [2005] JlATaxTA 7 Hanlon, Dean; Nethercott, Les Australia circa 2005 AustLII flag
"The Australian Tax Expenditures Statement" (2005) 8 Journal of Australian Taxation 1 Burton, Mark Australia circa 2005 AustLII flag 2
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk" [2005] JlATaxTA 27 Burton, Mark Australia circa 2005 AustLII flag
"Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph" [2005] JlATaxTA 6 Kenny, Paul Australia circa 2005 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
"Taxing Financial Instruments: Uncertainty In Tax And Accounting?" [2005] JlATaxTA 4 Fisher, Rodney 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
"Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application" (2000) 3 (2) Journal of Australian Taxation 82 Boccabella, Dale Australia circa 2000 AustLII flag
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act" [1994] RevenueLawJl 3 Delaney, Thomas P Australia circa 1994 AustLII flag
"Table of Cases" [1985] AUMPLawAYbk 1 Editors Australia circa 1985 AustLII flag
"Practical Issues for Resource Companies under the Income Tax Assessment Act" [1985] AUMPLawAYbk 9 Green, PC Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Factories and Shops (Annual Holidays) Act 1946 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
James Spencer & Co v Commissioners of Inland Revenue [1950] SLT 266 United Kingdom - Scotland circa 1950 Westlaw flag 5
Vehicle Builders Employees Federation of Australia and General Motors-Holden's Ltd [1945] CthArbRp 603; (1945) 55 CAR 936 Commonwealth Arbitration Reports Australia - Commonwealth 20 Dec 1945 AustLII flag 1
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 153
268 SC 345 268 SC 345 United Kingdom - Scotland circa 1939 flag 4

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