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New Zealand Flax Investments Ltd v FCT     148

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Morelli (liquidator), in the matter of FW Projects Pty Ltd (in liq) v White Hills Pty Ltd	[2024] FCA 789	Federal Court of Australia	Australia - Commonwealth	19 Jul 2024	AustLII		2
Holm and Commissioner of Taxation (Taxation)	[2023] AATA 3545	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
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
XQDX and Commissioner of Taxation	[2021] AATA 4070; (2021) 114 ATR 170	Administrative Appeals Tribunal	Australia	5 Nov 2021	AustLII		3
Lambourne and Commissioner of Taxation (Taxation)	[2020] AATA 4562	Administrative Appeals Tribunal	Australia	12 Nov 2020	AustLII		1
Verdon & Verdon	[2020] FamCA 824; (2020) 62 Fam LR 573	Family Court of Australia	Australia	30 Sep 2020	AustLII		20
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII		2
EPA v Australian Sawmilling Co Pty Ltd (in liq)	[2020] VSC 550	Supreme Court of Victoria	Australia - Victoria	2 Sep 2020	AustLII		6
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
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
Quayle & Perceval	[2018] FamCA 664	Family Court of Australia	Australia	31 Aug 2018	AustLII		7
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
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
Lewski v Commissioner of Taxation	[2017] FCAFC 145; (2017) 254 FCR 14	Federal Court of Australia	Australia - Commonwealth	18 Sep 2017	AustLII		19
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation	[2017] FCA 875	Federal Court of Australia	Australia - Commonwealth	3 Aug 2017	AustLII
Air Rarotonga Ltd v Haigh	[2017] CKHC 60	High Court of the Cook Islands	Cook Islands	24 Jul 2017	PacLII
JBS Australia Pty Ltd v Workers' Compensation Regulator	[2017] QIRC 26	Queensland Industrial Relations Commission	Australia - Queensland	3 Apr 2017	AustLII		1
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII		1
Sandbach and Commissioner of Taxation	[2015] AATA 1024	Administrative Appeals Tribunal	Australia	24 Dec 2015	AustLII		2
Thomas and Commissioner of Taxation	[2015] AATA 687	Administrative Appeals Tribunal	Australia	9 Sep 2015	AustLII		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		4
Desalination Technology Pty Ltd v Commissioner of Taxation	[2013] AATA 846	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		3
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
Vision Intelligence Pty Ltd v Commissioner of Taxation	[2013] AATA 527	Administrative Appeals Tribunal	Australia	30 Jul 2013	AustLII		1
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		3
Nash and Commissioner of Taxation	[2012] AATA 719	Administrative Appeals Tribunal	Australia	17 Oct 2012	AustLII		1
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		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
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
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
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		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		36
QCoal Pty Ltd v Cliffs Australia Coal Pty Ltd	[2009] QSC 130	Supreme Court of Queensland	Australia - Queensland	29 May 2009	AustLII		1
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
Bailey and Secretary, Department of Education, Employment and Workplace Relations	[2009] AATA 173	Administrative Appeals Tribunal	Australia	17 Mar 2009	AustLII		3
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII		56
Virgin Holdings SA v Commissioner of Taxation	[2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		6
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
Dispute about the deductibility of accountancy fees	[2007] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	23 Nov 2007	NZLII
Commissioner of Inland Revenue v Loto'aniu	[2007] TOSC 29	Supreme Court of Tonga	Tonga	12 Nov 2007	PacLII
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		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		75
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII		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		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
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
Bankstown City Council v Alamdo Holdings Pty Ltd	[2005] HCA 46; (2005) 223 CLR 660; (2005) 221 ALR 1; (2005) 79 ALJR 1511; [2005] Aust Torts Reports 81-803; (2005) 142 LGERA 1	High Court of Australia	Australia - Commonwealth	7 Sep 2005	AustLII		59
McDonald v Deputy Commissioner of Taxation	[2005] NSWSC 2; (2005) 187 FLR 461; 23 ACLC 324; 58 ATR 418	Supreme Court of New South Wales	Australia - New South Wales	1 Feb 2005	AustLII		27
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
Gray and Repatriation Commission	[2004] AATA 543	Administrative Appeals Tribunal	Australia	28 May 2004	AustLII
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Cusack and Commissioner of Taxation	[2003] AATA 294; 52 ATR 1082	Administrative Appeals Tribunal	Australia	28 Mar 2003	AustLII
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		7
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
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
Dolby v Commissioner of Taxation	[2002] FCA 1065; 121 FCR 303; 51 ATR 272	Federal Court of Australia	Australia - Commonwealth	29 Aug 2002	AustLII		2
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
QX99B v Commissioner of Taxation; Case 15/2000	[2000] AATA 844; 45 ATR 1110	Administrative Appeals Tribunal	Australia	2 Sep 2000	AustLII
Brown and Commissioner of Taxation	[1999] AATA 892; 43 ATR 1199	Administrative Appeals Tribunal	Australia	26 Nov 1999	AustLII
Bromley v Forestry Commission of NSW; Sweetman v Forestry Commission of NSW	[1999] NSWSC 791	Supreme Court of New South Wales	Australia - New South Wales	5 Aug 1999	AustLII		2
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
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
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
Evans v Bourke	[1998] SADC 3968	District Court of South Australia	Australia - South Australia	5 Mar 1998	AustLII
WT96/110 and Deputy Commissioner of Taxation	[1998] AATA 135; 38 ATR 1095	Administrative Appeals Tribunal	Australia	4 Mar 1998	AustLII
Steven Yung v Anthony Adams	[1997] FCA 1400	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII
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
VT96/91 and Commissioner of Taxation	[1997] AATA 64; 35 ATR 1015	Administrative Appeals Tribunal	Australia	4 Mar 1997	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
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
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
Masa v Kololeana Development Co Ltd	[1996] SBHC 16	High Court of Solomon Islands	Solomon Islands	29 Mar 1996	PacLII		2
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 96/20 - 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
Colonial Mutual Life Assurance Society Ltd (Life Branch) v Commissioner of Inland Revenue HC Wellington AP214/91	[1994] NZHC 1053; (1994) 16 NZTC 11,341; (1994) 19 TRNZ 74	High Court of New Zealand	New Zealand	21 Sep 1994	NZLII
Berhero Pty Ltd v Secretary, Department of Human Services and Health	[1994] FCA 1291	Federal Court of Australia	Australia - Commonwealth	29 Aug 1994	AustLII
TT93/29 and Commissioner of Taxation	[1994] AATA 571; 30 ATR 1001	Administrative Appeals Tribunal	Australia	13 Jul 1994	AustLII
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		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
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
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
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
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
Commissioner for Inland Revenue v Golden Dumps (Pty) Ltd	[1993] ZASCA 89; 1993 4 SA 110; [1993] 2 All SA 496	Supreme Court of Appeal of South Africa	South Africa	2 Jun 1993	SAFLII		19
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
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
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
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
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 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Taxation Appeals	[1992] AATA 255; 23 ATR 1251	Administrative Appeals Tribunal	Australia	24 Aug 1992	AustLII
Teviotdale v Accident Compensation Corporation HC Wellington AP246/88	[1992] NZHC 2563; [1993] NZAR 79	High Court of New Zealand	New Zealand	9 Jul 1992	NZLII		1
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
South Australia v Commonwealth	[1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240	High Court of Australia	Australia - Commonwealth	25 Feb 1992	AustLII		29
McGuiness v Commissioner of Taxation (Cth)	[1991] FCA 664; 23 ATR 75	Federal Court of Australia	Australia - Commonwealth	31 Dec 1991	AustLII
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
It 2625 - Income Tax: Deductibility of Audit Fees	[1991] ATOITR IT2625	Australian Taxation Office	Australia - Commonwealth	11 Apr 1991	AustLII
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		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
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
Repatriation Commission v Gordon	[1990] FCA 41	Federal Court of Australia	Australia - Commonwealth	22 Feb 1990	AustLII		2
VT88/562 and Commissioner of Taxation	[1990] AATA 333; 21 ATR 3168	Administrative Appeals Tribunal	Australia	19 Jan 1990	AustLII
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
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
Re Robert James Semmens and Commissioner of Taxation	[1989] AATA 39	Administrative Appeals Tribunal	Australia	24 Feb 1989	AustLII
VT88/23 and Commissioner of Taxation	[1989] AATA 21; 20 ATR 3310	Administrative Appeals Tribunal	Australia	2 Feb 1989	AustLII
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		214
WT86/4069 and Commissioner for Taxation	[1988] AATA 543	Administrative Appeals Tribunal	Australia	15 Jun 1988	AustLII
TT87/213 and Commissioner of Taxation	[1988] AATA 163; 19 ATR 3514	Administrative Appeals Tribunal	Australia	27 May 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 Logitech Australia Pty Ltd and Industrial Research and Development Board	[1988] AATA 156	Administrative Appeals Tribunal	Australia	20 May 1988	AustLII
NT86/5836-45 and Commissioner of Taxation	[1988] AATA 54; 19 ATR 3259	Administrative Appeals Tribunal	Australia	10 Feb 1988	AustLII
WT85/1125; WT85/1128 and Commissioner of Taxation	[1987] AATA 326; 18 ATR 3870	Administrative Appeals Tribunal	Australia	15 Sep 1987	AustLII
NT86/10058-59 and Commissioner of Taxation	[1987] AATA 271; 18 ATR 3747	Administrative Appeals Tribunal	Australia	17 Jul 1987	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 Middle East Marketing Organization Pty Ltd and Export Development Grants Board	[1985] AATA 362	Administrative Appeals Tribunal	Australia	20 Dec 1985	AustLII
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		10
FCT v Australian Guarantee Corporation Ltd	[1946] ArgusLawRp 25; (1946) 52 ALR 209	Argus Law Reports	Australia	23 Aug 1984	AustLII
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		4
FCT v Tully Co-operative Sugar Milling Association Ltd	14 ATR 495		Australia	25 Jul 1983	AustLII		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		6
Lo and Lo v Commissioner of Inland Revenue	[1982] HKCFI 106	Hong Kong Court of First Instance	Hong Kong	18 Mar 1982	HKLII
[1982] Hkcfi 21 (18 March 1982)	[1982] HKCFI 21	Hong Kong Court of First Instance	Hong Kong	18 Mar 1982	HKLII
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
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
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		52
Sager v Morten & Morrison	[1973] SASC 1506	Supreme Court of South Australia	Australia - South Australia	16 Feb 1973	AustLII
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
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		32
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII		85
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
M R Hornibrook (Pty) Ltd v FCT	[1939] HCA 29; (1939) 62 CLR 272; 5 ATD 167; [1939] ALR (CN) 502	High Court of Australia	Australia - Commonwealth	28 Jul 1939	AustLII		13

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Taxation Treatment of Long Tail Liabilities"	[2009] JlALawTA 23	Sangkuhl, Elfriede	Australia	circa 2009	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
"Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph"	[2005] JlATaxTA 6	Kenny, Paul	Australia	circa 2005	AustLII
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8
"Practical Issues for Resource Companies under the Income Tax Assessment Act"	[1985] AUMPLawAYbk 9	Green, PC	Australia	circa 1985	AustLII
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
Webster v Deputy FCT (WA)	[1926] ArgusLawRp 100; (1926) 39 CLR 130; 33 ALR 113	Argus Law Reports	Australia - Commonwealth	6 Dec 1926	AustLII		15
Usher's Wiltshire Brewery Ltd v Bruce	[1914] UKHL TC_6_399; [1915] AC 433	House of Lords	United Kingdom	4 Dec 1914	BAILII		58