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Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)     39

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
XQDX and Commissioner of Taxation	[2021] AATA 4070; (2021) 114 ATR 170	Administrative Appeals Tribunal	Australia	5 Nov 2021	AustLII		3
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
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		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		7
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		20
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		15
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		11
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
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
WT96/110 and Deputy Commissioner of Taxation	[1998] AATA 135; 38 ATR 1095	Administrative Appeals Tribunal	Australia	4 Mar 1998	AustLII
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
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
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
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
TR 95/5 - Income tax: basis of assessment of reinsurance activities	[1995] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/5 - Income tax: basis of assessment of reinsurance activities	[1995] ATOTR TR95/5	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/24 - Income tax: deductibility of fringe benefits tax	[1995] ATOTR TR95/24	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/24 - Income tax: deductibility of fringe benefits tax	[1995] ATOTR 24	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
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		23
Lewis and Secretary, Department of Social Security	[1993] AATA 577	Administrative Appeals Tribunal	Australia	3 Aug 1993	AustLII
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation	[1993] FCA 245	Federal Court of Australia	Australia - Commonwealth	26 May 1993	AustLII
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		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
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
TR 93/20 - Income tax: computer spare parts	[1993] ATOTR TR93/20	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
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
TR 93/20 - Income tax: computer spare parts	[1993] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
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
IT 2663 - Income tax: basis of assessment of general insurance activities	[1991] ATOITR IT2663	Australian Taxation Office	Australia - Commonwealth	20 Dec 1991	AustLII
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
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		65
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
It 2098 - Deductions for Workers' Compensation Liabilities : Uninsured Employers	[1984] ATOITR IT2098	Australian Taxation Office	Australia - Commonwealth	16 Aug 1984	AustLII
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		7
IT 110 - General insurance companies: claims incurred but not reported	[1977] ATOITR IT110	Australian Taxation Office	Australia - Commonwealth	28 Oct 1977	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Striving for Equilibrium: A Critical Analysis of Section 54 of The Australian Insurance Contracts Act	[2003] MurUEJL 20	Murdoch University Electronic Journal of Law	Australia	circa 2003	AustLII