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FCT v Total Holdings (Australia) Pty Ltd     25

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Meakins and Commissioner of Taxation (Taxation)	[2023] AATA 3852	Administrative Appeals Tribunal	Australia	17 Nov 2023	AustLII
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Re Taxpayer and FCT	[2008] AATA 325; [2008] ATC 1-001; 68 ATR 717	Administrative Appeals Tribunal	Australia	18 Apr 2008	AustLII		2
Re Skiba and FCT	[2007] AATA 1705; 67 ATR 682	Administrative Appeals Tribunal	Australia	27 Aug 2007	AustLII		9
Little and Commissioner of Taxation	[2006] AATA 949; 64 ATR 1180	Administrative Appeals Tribunal	Australia	9 Nov 2006	AustLII		1
Taxpayer and Commissioner of Taxation	[2006] AATA 100; 61 ATR 1192	Administrative Appeals Tribunal	Australia	7 Feb 2006	AustLII		1
Lee and McKeand and Son Pty Ltd and Commissioner of Taxation	[2005] AATA 650; 59 ATR 1157	Administrative Appeals Tribunal	Australia	7 Jul 2005	AustLII
Riha v Commissioner of Taxation	[2003] AATA 768; 53 ATR 1108	Administrative Appeals Tribunal	Australia	7 Aug 2003	AustLII		1
Cusack and Commissioner of Taxation	[2003] AATA 294; 52 ATR 1082	Administrative Appeals Tribunal	Australia	28 Mar 2003	AustLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Co and Commissioner of Taxation	[1999] AATA 649; 42 ATR 1181	Administrative Appeals Tribunal	Australia	31 Aug 1999	AustLII
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
QT96/255, QT97/179-180 and Commissioner of Taxation	[1997] AATA 524; 38 ATR 1019	Administrative Appeals Tribunal	Australia	28 Nov 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 502; 37 ATR 1144	Administrative Appeals Tribunal	Australia	24 Nov 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
NT93/163 and Commissioner of Taxation	[1994] AATA 129	Administrative Appeals Tribunal	Australia	9 May 1994	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD TD2018/9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR TR2018/5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2010/5 - Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997	[2010] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/5 - Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997	[2010] ATOTR TR2010/5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TD 2004/36 - Income tax: consolidation: can the head Co of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed before consolidation and on-lent interest-free to a subsidiary member of the consolidated group?	[2004] ATOTD 36	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TD 2004/36 - Income tax: consolidation: can the head Co of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed before consolidation and on-lent interest-free to a subsidiary member of the consolidated group?	[2004] ATOTD TD2004/36	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR TR2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
IT 2684 - Income tax: deductibility of interest on money borrowed to acquire units in a property unit trust	[1992] ATOITR IT2684	Australian Taxation Office	Australia - Commonwealth	4 Jun 1992	AustLII
It 2606 - Income Tax: Deduction for Interest on Borrowings To Fund Share Acquisitions	[1990] ATOITR IT2606	Australian Taxation Office	Australia - Commonwealth	16 Aug 1990	AustLII
Eggers v Commissioner of Inland Revenue CA25/86	[1988] NZCA 281; [1988] 2 NZLR 365; (1988) 11 TRNZ 669; (1988) 10 NZTC 5,153	Court of Appeal of New Zealand	New Zealand	30 Jun 1988	NZLII		6
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
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		8
Fitzroy Services Pty Ltd v Commissioner of Taxation	[2013] FCA 471	Federal Court of Australia	Australia - Commonwealth	20 May 2013	AustLII		5
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		9
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		16
HFGC Nominees (No 2) Pty Ltd v Hancock as Liquidator of 246 Arabella Investments Pty Ltd (in liq)	[2010] FCA 1005; (2010) 80 ATR 442	Federal Court of Australia	Australia - Commonwealth	14 Sep 2010	AustLII		10
IEL Finance Ltd v Commissioner of Taxation	[2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII		2
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII		12
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		4
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
Firth v Commissioner of Taxation	[2001] FCA 1300	Federal Court of Australia	Australia - Commonwealth	13 Sep 2001	AustLII		1
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
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		19
Commissioner of Taxation v Brown	[1999] FCA 721; (1999) 43 ATR 1	Federal Court of Australia	Australia - Commonwealth	3 Jun 1999	AustLII		2
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		3
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
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
William John Crawford v Commissioner of Taxation	[1993] FCA 647; 27 ATR 326	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		3
William John Crawford v Commissioner of Taxation	[1993] FCA 350	Federal Court of Australia	Australia - Commonwealth	27 Jul 1993	AustLII
Kemp v Commissioner of Taxation (Cth)	[1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75	Federal Court of Australia	Australia - Commonwealth	24 Sep 1992	AustLII		1
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation	[1989] FCA 292; (1989) 20 ATR 1038	Federal Court of Australia	Australia - Commonwealth	4 Aug 1989	AustLII		3
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
National Mutual Holdings Pty Ltd v The Sentry Corporation	[1988] FCA 396	Federal Court of Australia	Australia - Commonwealth	14 Nov 1988	AustLII		1
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd	[1986] FCA 414	Federal Court of Australia	Australia - Commonwealth	27 Nov 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 273	Federal Court of Australia	Australia - Commonwealth	18 Aug 1986	AustLII
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		258
State v Khan	[2008] FJHC 270	High Court of Fiji	Fiji	3 Nov 2008	PacLII
Case J10 v Commissioner of Inland Revenue	[1986] NZTRA 5; (1986) 10 TRNZ 430; (1987) 9 NZTC 1,055	New Zealand Taxation Review Authority	New Zealand	28 Nov 1986	NZLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"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
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Pushing the Boundaries of Interest Deductibility - Steele v Deputy Commissioner of Taxation [I 9991 HCA 7"	(1998-1999) 20 University of Queensland Law Journal 312	Elphinstone, Kym	Australia	circa 1999	AustLII