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Commissioner of Taxation v Citibank Ltd     29

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
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		8
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
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
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
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		21
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
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 of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 63	High Court of Australia	Australia - Commonwealth	22 Mar 1999	AustLII
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
Bellinz Pty Ltd v Commissioner of Taxation	[1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	AustLII		6
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries	[1998] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries	[1998] ATOTR TR98/2	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
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
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
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
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
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
It 2105 - Motor Vehicle Depreciation Limit - Lease Finance Companies - Finance Or Actuarial Method of Accounting for Lease Income	[1984] ATOITR IT2105	Australian Taxation Office	Australia - Commonwealth	19 Sep 1984	AustLII

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
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII
"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
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII