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FCT v Total Holdings (Australia) Pty Ltd   flag  25

(1979) 24 ALR 401; 9 ATR 885; 43 FLR 217
Australia

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 flag
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
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 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
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 flag
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 flag
TR 2018/5 - Income tax: central management and control test of residency [2018] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/5 - Income tax: central management and control test of residency [2018] ATOTR TR2018/5 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
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 flag
Fitzroy Services Pty Ltd v Commissioner of Taxation [2013] FCA 471 Federal Court of Australia Australia - Commonwealth 20 May 2013 AustLII flag 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 flag 9
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
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
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 flag 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 flag 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 flag 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 flag 12
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 flag
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 flag
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 flag 5
State v Khan [2008] FJHC 270 High Court of Fiji Fiji 3 Nov 2008 PacLII flag
Re Taxpayer and FCT [2008] AATA 325; [2008] ATC 1-001; 68 ATR 717 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 2
Riddell v FCT [2007] FCA 1818; (2007) 68 ATR 757 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 4
Spriggs v FCT [2007] FCA 1817 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 1
Re Skiba and FCT [2007] AATA 1705; 67 ATR 682 Administrative Appeals Tribunal Australia 27 Aug 2007 AustLII flag 9
Little and Commissioner of Taxation [2006] AATA 949; 64 ATR 1180 Administrative Appeals Tribunal Australia 9 Nov 2006 AustLII flag 1
Taxpayer and Commissioner of Taxation [2006] AATA 100; 61 ATR 1192 Administrative Appeals Tribunal Australia 7 Feb 2006 AustLII flag 1
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag 52
Riha v Commissioner of Taxation [2003] AATA 768; 53 ATR 1108 Administrative Appeals Tribunal Australia 7 Aug 2003 AustLII flag 1
Cusack and Commissioner of Taxation [2003] AATA 294; 52 ATR 1082 Administrative Appeals Tribunal Australia 28 Mar 2003 AustLII flag
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 flag 19
P & G Rocca Pty Ltd v Commissioner of Taxation [2002] FCA 732 Federal Court of Australia Australia - Commonwealth 11 Jun 2002 AustLII flag 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 flag 16
Firth v Commissioner of Taxation [2001] FCA 1300 Federal Court of Australia Australia - Commonwealth 13 Sep 2001 AustLII flag 1
McEvoy and Commissioner of Taxation [2001] AATA 191; 46 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag
Anovoy Pty Ltd v Commissioner of Taxation [2000] FCA 953 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 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 flag 19
Co and Commissioner of Taxation [1999] AATA 649; 42 ATR 1181 Administrative Appeals Tribunal Australia 31 Aug 1999 AustLII flag
Commissioner of Taxation v Brown [1999] FCA 721; (1999) 43 ATR 1 Federal Court of Australia Australia - Commonwealth 3 Jun 1999 AustLII flag 2
Bell and Moir Pty Ltd and Commissioner of Taxation [1999] AATA 195; 41 ATR 1266 Administrative Appeals Tribunal Australia 25 Mar 1999 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
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
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
QT96/255, QT97/179-180 and Commissioner of Taxation [1997] AATA 524; 38 ATR 1019 Administrative Appeals Tribunal Australia 28 Nov 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 502; 37 ATR 1144 Administrative Appeals Tribunal Australia 24 Nov 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
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 flag
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 flag
NT93/163 and Commissioner of Taxation [1994] AATA 129 Administrative Appeals Tribunal Australia 9 May 1994 AustLII flag
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 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 flag
William John Crawford v Commissioner of Taxation [1993] FCA 647; 27 ATR 326 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 3
William John Crawford v Commissioner of Taxation [1993] FCA 350 Federal Court of Australia Australia - Commonwealth 27 Jul 1993 AustLII flag
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 flag 1
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 flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
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 flag
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 flag
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 flag 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 flag
National Mutual Holdings Pty Ltd v The Sentry Corporation [1988] FCA 396 Federal Court of Australia Australia - Commonwealth 14 Nov 1988 AustLII flag 1
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag
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 flag 6
Re Hooker Rex Pty Ltd v the Commissioner of Taxation [1988] FCA 164 Federal Court of Australia Australia - Commonwealth 23 May 1988 AustLII flag
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 flag
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 flag
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 flag
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes [1985] PGLawRp 129 Papua New Guinea 14 Jun 1985 PacLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Contributions of Justice Hill to the Development of Tax Law in Australia" [2006] JlATaxTA 1 Edmonds, Richard Australia circa 2006 AustLII flag
"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 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

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