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Sun Newspapers Ltd v FCT     398

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII
Satterley Property Group Pty Ltd v FCT	[2024] FCA 421	Federal Court of Australia	Australia - Commonwealth	26 Apr 2024	AustLII
TD 2024/6 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee	[2024] ATOTD 6	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business	[2024] ATOTD 7	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Richmond and Commissioner of Taxation (Taxation)	[2023] AATA 1915	Administrative Appeals Tribunal	Australia	27 Jun 2023	AustLII
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD TD2023/D4	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 TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business	[2023] ATODTD 4	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
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd	[2022] EWCA Civ 1520; [2023] 1 WLR 316	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Nov 2022	BAILII		1
Wulf and Commissioner of Taxation (Taxation)	[2022] AATA 3094	Administrative Appeals Tribunal	Australia	21 Sep 2022	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
TD 2022/8 - Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme	[2022] ATOTD TD2022/8	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TD 2022/8 - Income tax: deductibility of expenses incurred in establishing and administering an employee share scheme	[2022] ATOTD 8	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
Commissioner of Taxation v Healius Ltd	[2020] FCAFC 173; (2020) 281 FCR 57	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII		5
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue	[2020] HKCFI 1649	Hong Kong Court of First Instance	Hong Kong	28 Jul 2020	HKLII		2
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2020] FCAFC 92; (2020) 277 FCR 253	Federal Court of Australia	Australia - Commonwealth	27 May 2020	AustLII		10
Mussalli v Commissioner of Taxation	[2020] FCA 544	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII		2
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses)	[2020] UKFTT 197	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2020	BAILII		1
Origin Energy Ltd v Commissioner of Taxation (No 2)	[2020] FCA 409	Federal Court of Australia	Australia - Commonwealth	31 Mar 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
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
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII		1
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR TR2019/4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR TR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
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
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation)	[2018] AATA 4525	Administrative Appeals Tribunal	Australia	5 Dec 2018	AustLII		1
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1
Tabone and Secretary, Department of Employment	[2018] AATA 2138	Administrative Appeals Tribunal	Australia	6 Jul 2018	AustLII		2
CR 2018/41 - Income tax: Australian Construction Industry Redundancy Trust - deductibility of employer contributions	[2018] ATOCR 41	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2018/41 - Income tax: Australian Construction Industry Redundancy Trust - deductibility of employer contributions	[2018] ATOCR CR2018/41	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII		3
Air Rarotonga Ltd v Haigh	[2017] CKHC 60	High Court of the Cook Islands	Cook Islands	24 Jul 2017	PacLII
Vakiloroaya and Commissioner of Taxation (Taxation)	[2017] AATA 95	Administrative Appeals Tribunal	Australia	31 Jan 2017	AustLII		1
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website	[2016] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website	[2016] ATOTR TR2016/3	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2013] AATA 444	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII
Sydney Attractions Group Pty Ltd v Frederick Schulman	[2013] NSWSC 858	Supreme Court of New South Wales	Australia - New South Wales	28 Jun 2013	AustLII		25
Lami v Fiji Revenue and Customs Authority	[2013] FJTT 7		Fiji	13 May 2013	PacLII		1
Healy v FCT	[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311	Administrative Appeals Tribunal	Australia	7 May 2013	AustLII		5
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR CR2013/86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
"Table of Cases"	[2013] ELECD 72	Edited Legal Collections Data	Australia	circa 2013	AustLII
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
Confidential and Commissioner of Taxation	[2012] AATA 407	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		3
Confidential and Commissioner of Taxation	[2012] AATA 408	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		1
CR 2012/94 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust	[2012] ATOCR CR2012/94	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/28 - Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No 2) Fund	[2012] ATOCR CR2012/28	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/94 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust	[2012] ATOCR 94	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/28 - Fringe benefits tax and income tax: employer contributions to the WA Construction Industry Redundancy (No 2) Fund	[2012] ATOCR 28	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Co B v Fiji Revenue & Customs Authority	[2011] FJTT 1		Fiji	28 Nov 2011	PacLII		4
Co B v Fiji Revenue & Customs Authority	[2011] FJTT 2		Fiji	28 Nov 2011	PacLII
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
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
Application by Jemena Gas Networks (NSW) Ltd (No 3), Re	[2011] ACompT 6; (2011) 279 ALR 407	Australian Competition Tribunal	Australia	25 Feb 2011	AustLII		2
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues	[2011] ATOTR TR2011/6	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues	[2011] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commissioner of Income Tax-II v Munjal Showa Ltd - Ita 85/2009	[2010] INDLHC 4197	High Court of Delhi	India	6 Sep 2010	LIIofIndia
Calardu Penrith Pty Ltd v Penrith City Council	[2010] NSWLEC 50	Land and Environment Court of New South Wales	Australia - New South Wales	1 Apr 2010	AustLII		27
Re Yxfp and FCT	[2009] AATA 805; 73 ATR 679	Administrative Appeals Tribunal	Australia	21 Oct 2009	AustLII		1
Star City Pty Ltd v Commissioner of Taxation	[2009] HCATrans 255	High Court of Australia	Australia - Commonwealth	2 Oct 2009	AustLII
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		83
St George Bank Ltd v FCT	[2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103	Federal Court of Australia	Australia - Commonwealth	25 May 2009	AustLII		30
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
General Reinsurance Australia Ltd v HIH Casualty & General Insurance Ltd (in liq)	[2009] NSWCA 22; (2009) 15 ANZ Insurance Cases 61-796	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Feb 2009	AustLII		7
CR 2009/59 - Income tax: deductibility of employer contributions to the National Entitlement Security Trust	[2009] ATOCR CR2009/59	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/59 - Income tax: deductibility of employer contributions to the National Entitlement Security Trust	[2009] ATOCR 59	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
Commissioner of Income Tax v J K Synthetics Ltd - Itr 202/1989	[2008] INDLHC 3277	High Court of Delhi	India	17 Dec 2008	LIIofIndia
Romanin v FCT	[2008] FCA 1532; (2008) 73 ATR 760; [2008] ATC 20-055	Federal Court of Australia	Australia - Commonwealth	16 Oct 2008	AustLII		7
Re Lean and FCT	[2008] AATA 519; [2008] ATC 10-032; 71 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2008	AustLII
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
Canton Industries Ltd v Commissioner of Inland Revenue	[2008] HKCFI 189; [2008] 3 HKLRD 558	Hong Kong Court of First Instance	Hong Kong	7 Mar 2008	HKLII
Yau Ngai v Yau Tak	[2008] HKCFI 229	Hong Kong Court of First Instance	Hong Kong	7 Mar 2008	HKLII		3
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		4
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII		1
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
CR 2007/8 - Income tax: deductibility of employer contributions to the Professional Employees Entitlements Trust	[2007] ATOCR 8	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/28 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust	[2007] ATOCR CR2007/28	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/28 - Income tax: deductibility of employer contributions to the Australian Construction Industry Redundancy Trust	[2007] ATOCR 28	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/8 - Income tax: deductibility of employer contributions to the Professional Employees Entitlements Trust	[2007] ATOCR CR2007/8	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Re Benstead Services Pty Ltd and FCT	[2006] AATA 976; (2006) 64 ATR 1232	Administrative Appeals Tribunal	Australia	17 Nov 2006	AustLII		3
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account	[2006] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	21 Aug 2006	NZLII
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
[2006] Hkcfi 508 (20 May 2006)	[2006] HKCFI 508	Hong Kong Court of First Instance	Hong Kong	20 May 2006	HKLII
Commissioner of Inland Revenue v Chu Fung Chee	[2006] HKCFI 617; [2006] 2 HKLRD 718	Hong Kong Court of First Instance	Hong Kong	20 May 2006	HKLII
TD 2006/33 - Income tax: is the cost of a depreciating asset purchased by a taxpayer to assist them undertake a specific client project immediately deductible under section 8-1 or written off over the effective life of the asset under section 40-25 of the Income Tax Assessment Act 1997 if the taxpayer continues to hold the asset after the project ends?	[2006] ATOTD TD2006/33	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TD 2006/33 - Income tax: is the cost of a depreciating asset purchased by a taxpayer to assist them undertake a specific client project immediately deductible under section 8-1 or written off over the effective life of the asset under section 40-25 of the Income Tax Assessment Act 1997 if the taxpayer continues to hold the asset after the project ends?	[2006] ATOTD 33	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust	[2006] ATOCR CR2006/46	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Mechanical and Electrical Redundancy Trust	[2006] ATOCR 50	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust	[2006] ATOCR 46	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
"The role of computers in judicial reasoning and analysis"	[2006] NZYbkNZJur 19	Iredale, Ian	New Zealand	circa 2006	NZLII
Mechanical and Electrical Redundancy Trust	[2006] ATOCR CR2006/50	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation	[2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542	Federal Court of Australia	Australia - Commonwealth	17 Oct 2005	AustLII		11
Lamont v Commissioner of Taxation	[2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		15
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR TR2005/6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Re Drummond and Federal Commissioner	[2004] AATA 1342; 58 ATR 1119	Administrative Appeals Tribunal	Australia	16 Dec 2004	AustLII		1
Commissioner of Inland Revenue v Fullers Bay of Islands Ltd HC Auckland CIV 2004-404-1731	[2004] NZHC 1701; [2005] 2 NZLR 255; (2004) 21 NZTC 18,834	High Court of New Zealand	New Zealand	26 Oct 2004	NZLII		2
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
Australian Leisure and Hospitality Group Ltd v Cellcom Pty Ltd	[2004] QCCTG 2	Queensland Commercial and Consumer Tribunal - Gaming List	Australia - Queensland	27 May 2004	AustLII
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Falcetta v FCT	[2004] FCAFC 117; 207 ALR 102; (2004) 56 ATR 59	Federal Court of Australia	Australia - Commonwealth	10 May 2004	AustLII		4
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
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
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
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
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
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 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD 15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD TD2003/15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		73
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII		9
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR TR2002/4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR TR2002/14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation	[2001] FCA 1869	Federal Court of Australia	Australia - Commonwealth	21 Dec 2001	AustLII
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
Pech and Commissioner of Taxation	[2001] AATA 573; 47 ATR 1215	Administrative Appeals Tribunal	Australia	22 Jun 2001	AustLII
GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act?	[2001] ATODGSTR GSTR2001/D1	Australian Taxation Office	Australia - Commonwealth	9 May 2001	AustLII
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR GSTR2001/7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/7 - Income tax: the meaning of personal services income	[2001] ATOTR TR2001/7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII		2
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR 36	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Metal Manufactures Ltd v FCT	[1999] FCA 1712; (1999) 43 ATR 375	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII		38
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
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
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
Commissioner of Inland Revenue v North HC Auckland AP21/99	[1999] NZHC 1235; (1999) 19 NZTC 15,219	High Court of New Zealand	New Zealand	20 May 1999	NZLII
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth)	[1999] FCA 326; (1999) 41 ATR 471	Federal Court of Australia	Australia - Commonwealth	29 Mar 1999	AustLII		1
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	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
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
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR PR1999/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR 54	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII		34
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII		3
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96	[1997] NZHC 1198; (1997) 18 NZTC 13,408	High Court of New Zealand	New Zealand	9 Oct 1997	NZLII		2
WT95/88-89 and Commissioner of Taxation	[1997] AATA 357; 37 ATR 1055	Administrative Appeals Tribunal	Australia	3 Oct 1997	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 242; 36 ATR 1140	Administrative Appeals Tribunal	Australia	17 Jul 1997	AustLII
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
Australian Industrial Corporation Pty Ltd and Australian Trade Commission	[1997] AATA 826	Administrative Appeals Tribunal	Australia	4 Jun 1997	AustLII
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 353	Federal Court of Australia	Australia - Commonwealth	12 May 1997	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 5	Federal Court of Australia	Australia - Commonwealth	16 Jan 1997	AustLII
TR 97/23 - Income tax: deductions for repairs	[1997] ATOTR TR97/23	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/23 - Income tax: deductions for repairs	[1997] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
VT96/1 and Commissioner of Taxation	[1996] AATA 353; 34 ATR 1001	Administrative Appeals Tribunal	Australia	4 Oct 1996	AustLII
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII		2
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
QT95/66-67 and Commissioner of Taxation	[1996] AATA 667; 33 ATR 1028	Administrative Appeals Tribunal	Australia	7 Jun 1996	AustLII
Labrilda Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1350	Federal Court of Australia	Australia - Commonwealth	26 Mar 1996	AustLII
Taxpayer and Commissioner of Taxation	[1996] AATA 53; 32 ATR 1155	Administrative Appeals Tribunal	Australia	14 Feb 1996	AustLII
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
NT95/139-141 and Commissioner of Taxation	[1995] AATA 290; 31 ATR 1328	Administrative Appeals Tribunal	Australia	3 Oct 1995	AustLII
NT94/261-262 and Commissioner of Taxation	[1995] AATA 195; (1995) 31 ATR 1058	Administrative Appeals Tribunal	Australia	17 Jul 1995	AustLII
NT94/306 and Commissioner of Taxation	[1995] AATA 164	Administrative Appeals Tribunal	Australia	16 Jun 1995	AustLII
QT94/64 and Commissioner of Taxation	[1995] AATA 109	Administrative Appeals Tribunal	Australia	24 Apr 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine	[1995] ATOTR 36	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/44 - Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?	[1995] ATOTD 44	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation	[1995] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation	[1995] ATOTR TR95/1	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine	[1995] ATOTR TR95/36	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/60 - Income tax: are fees paid for obtaining investment advice an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for taxpayers who are not carrying on an investment business?	[1995] ATOTD TD95/60	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/44 - Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?	[1995] ATOTD TD95/44	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Re Taxation Appeals	[1994] AATA 358	Administrative Appeals Tribunal	Australia	2 Dec 1994	AustLII
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII		23
[1994] HKCFI 261 (30 September 1994)	[1994] HKCFI 261	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII
Wharf Properties Ltd v Commissioner of Inland Revenue	[1994] HKCFI 362; [1995] 1 HKLR 347	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII		3
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
Re Taxation Appeals	[1993] AATA 226; 26 ATR 1174	Administrative Appeals Tribunal	Australia	23 Jul 1993	AustLII
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 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR TR93/17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Kennedy Holdings and Property Management Pty Ltd v FCT	[1992] FCA 645	Federal Court of Australia	Australia - Commonwealth	23 Dec 1992	AustLII		2
Commissioner of Inland Revenue v Atlantic and Pacific Travel International Ltd CA46/91	[1992] NZCA 247	Court of Appeal of New Zealand	New Zealand	4 Dec 1992	NZLII
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII		32
Commissioner of Taxation v Hyteco Hiring Pty Ltd	[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218	Federal Court of Australia	Australia - Commonwealth	27 Oct 1992	AustLII		20
Commissioner of Inland Revenue v Chinachem Finance Co Ltd	[1992] HKCA 269; [1993] HKLR 136	Hong Kong Court of Appeal	Hong Kong	23 Oct 1992	HKLII		2
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
FCT v Rothmans of Pall Mall (Aust) Ltd	[1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII		14
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		227
It 2671 - Income Tax: Research and Development Expenses Claimed Against Royalty Income of Non-Residents	[1992] ATOITR IT2671	Australian Taxation Office	Australia - Commonwealth	12 Mar 1992	AustLII
IT 2672 - Income tax: deductibility of costs of amending a superannuation fund trust deed	[1992] ATOITR IT2672	Australian Taxation Office	Australia - Commonwealth	12 Mar 1992	AustLII
TD 92/178 - Income tax: is that part of the total cost incurred by Co A in acquiring shares in a third unrelated Co from Co B under an underwriting agreement, and claimed as interest by Co A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) Co A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TD 92/178 - Income tax: is that part of the total cost incurred by Co A in acquiring shares in a third unrelated Co from Co B under an underwriting agreement, and claimed as interest by Co A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) Co A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
McGuiness v Commissioner of Taxation (Cth)	[1991] FCA 664; 23 ATR 75	Federal Court of Australia	Australia - Commonwealth	31 Dec 1991	AustLII
NT91/37 and Commissioner of Taxation	[1991] AATA 290; (1992) 22 ATR 3549	Administrative Appeals Tribunal	Australia	2 Dec 1991	AustLII		10
It 2656 - Income Tax : Deductibility of Takeover Defence Costs	[1991] ATOITR IT2656	Australian Taxation Office	Australia - Commonwealth	17 Oct 1991	AustLII
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 426	Federal Court of Australia	Australia - Commonwealth	6 Sep 1991	AustLII
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
Re Fanmac Ltd (Formerly First Australian National Mortgage Acceptance Corporation Ltd) v Commissioner of Taxation	[1991] FCA 386	Federal Court of Australia	Australia - Commonwealth	21 Aug 1991	AustLII
NT91/33 and Commissioner of Taxation	[1991] AATA 658; 22 ATR 3356	Administrative Appeals Tribunal	Australia	6 Aug 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd	[1991] FCA 349	Federal Court of Australia	Australia - Commonwealth	6 Aug 1991	AustLII
It 2646 - Income Tax: Television Program Licences	[1991] ATOITR IT2646	Australian Taxation Office	Australia - Commonwealth	11 Jul 1991	AustLII
Re Sunraysia Broadcasters Pty Ltd v Commissioner of Taxation	[1991] FCA 253	Federal Court of Australia	Australia - Commonwealth	13 Jun 1991	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
Re Taxation Appeals	[1991] AATA 131; 22 ATR 3218	Administrative Appeals Tribunal	Australia	22 May 1991	AustLII
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd	[1991] FCA 144	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII
Commissioner of Taxation v Osborne	[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888	Federal Court of Australia	Australia - Commonwealth	18 Sep 1990	AustLII		49
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
VT88/172 and Commissioner of Taxation	[1990] AATA 644; (1990) 21 ATR 3685	Administrative Appeals Tribunal	Australia	4 Sep 1990	AustLII
Re Richard J Tanner v Commissioner of Taxation	[1990] FCA 322	Federal Court of Australia	Australia - Commonwealth	29 Aug 1990	AustLII
Re Riba Foods Pty Ltd v Commissioner of Taxation	[1990] FCA 276; 21 ATR 960	Federal Court of Australia	Australia - Commonwealth	6 Aug 1990	AustLII
WT86/3698 and Commissioner of Taxation	[1990] AATA 540	Administrative Appeals Tribunal	Australia	3 Jul 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
WT88/25 and Commissioner of Taxation	[1990] AATA 484; 21 ATR 3434	Administrative Appeals Tribunal	Australia	29 May 1990	AustLII
Re Mount Isa Mines Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 85	Federal Court of Australia	Australia - Commonwealth	27 Mar 1990	AustLII
Re Halisa Pty Ltd and Australian Trade Commission	[1990] AATA 38	Administrative Appeals Tribunal	Australia	22 Feb 1990	AustLII
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd	[1989] FCA 548; 90 ALR 589	Federal Court of Australia	Australia - Commonwealth	22 Dec 1989	AustLII		7
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
VT87/659 and Commissioner of Taxation	[1989] AATA 232; 21 ATR 3061	Administrative Appeals Tribunal	Australia	3 Nov 1989	AustLII
Re Raymor (Nsw) Pty Ltd v Commissioner of Taxation	[1989] FCA 430	Federal Court of Australia	Australia - Commonwealth	19 Oct 1989	AustLII
VT87/3138 and Commissioner of Taxation	[1989] AATA 514; 20 ATR 3927	Administrative Appeals Tribunal	Australia	11 Aug 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 Taxation Appeals	[1989] AATA 158	Administrative Appeals Tribunal	Australia	30 Jun 1989	AustLII
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
Alembic Chemical Works Co Ltd v Commissioner of Income Tax, Gujarat	[1989] INSC 115; 1989 1 SCALE 885; 1989 3 SCC 329; AIR 1989 SC 1913	Supreme Court of India	India	31 Mar 1989	LIIofIndia
NT86/505 and Commissioner of Taxation	[1988] AATA 330; 20 ATR 3033	Administrative Appeals Tribunal	Australia	24 Nov 1988	AustLII		1
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
Re G P International Pipecoaters Pty Ltd v the Commissioner of Taxation	[1988] FCA 351	Federal Court of Australia	Australia - Commonwealth	7 Oct 1988	AustLII
Re Taxation Appeals	[1988] AATA 293	Administrative Appeals Tribunal	Australia	30 Sep 1988	AustLII
It 2496 - Income Tax : Deductibility of the Cost of Lease Receivables	[1988] ATOITR IT2496	Australian Taxation Office	Australia - Commonwealth	29 Sep 1988	AustLII
NT86/9773-76 and Commissioner of Taxation	[1988] AATA 263; (1988) 19 ATR 3847	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		3
NT87/2959-2960 and Commissioner of Taxation	[1988] AATA 638; (1988) 19 ATR 3859	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		2
Re Australian National Hotels Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 292	Federal Court of Australia	Australia - Commonwealth	18 Aug 1988	AustLII
It 2491 - Income Tax : Payments Made for Political Purposes	[1988] ATOITR IT2491	Australian Taxation Office	Australia - Commonwealth	28 Jul 1988	AustLII
ST87/208 and Commissioner of Taxation	[1988] AATA 197; (1988) 19 ATR 3540	Administrative Appeals Tribunal	Australia	31 May 1988	AustLII		2
Case K32 v Commissioner of Inland Revenue	[1988] NZTRA 78	New Zealand Taxation Review Authority	New Zealand	13 Apr 1988	NZLII
NT85/5004, NT85/5008 and Commissioner of Taxation	[1988] AATA 101; 19 ATR 3386	Administrative Appeals Tribunal	Australia	25 Mar 1988	AustLII
AT87/74 and Commissioner of Taxation	[1988] AATA 84; 19 ATR 3367	Administrative Appeals Tribunal	Australia	11 Mar 1988	AustLII
QT86/3533, QT86/3534 and Commissioner of Taxation	[1988] AATA 78; 19 ATR 3371	Administrative Appeals Tribunal	Australia	8 Mar 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
It 2461 - Income Tax : Deductibility of Outgoings Incurred Before Income Derived From Undeveloped Land	[1988] ATOITR IT2461	Australian Taxation Office	Australia - Commonwealth	21 Jan 1988	AustLII
NT87/1163 and Commissioner of Taxation	[1988] AATA 16; (1988) 19 ATR 3117	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII		1
ST85/1326 and Commissioner of Taxation	[1988] AATA 4	Administrative Appeals Tribunal	Australia	6 Jan 1988	AustLII
NT86/8001; NT86/7999 and Commissioner of Taxation	[1987] AATA 416; 18 ATR 4041	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
Re Taxation Appeals	[1987] AATA 322	Administrative Appeals Tribunal	Australia	9 Sep 1987	AustLII
Re Commissioner of Taxation v Marshal and Brougham Pty Ltd	[1987] FCA 181	Federal Court of Australia	Australia - Commonwealth	4 Jun 1987	AustLII
Re Taxation Appeals	[1987] AATA 161	Administrative Appeals Tribunal	Australia	30 Apr 1987	AustLII
NT85/5085-86 and Commissioner of Taxation	[1987] AATA 142; 18 ATR 3507	Administrative Appeals Tribunal	Australia	15 Apr 1987	AustLII		1
QT86/1830 and Commissioner of Taxation	[1987] AATA 553	Administrative Appeals Tribunal	Australia	11 Mar 1987	AustLII
NT86/4487 and Commissioner of Taxation	[1987] AATA 68; 18 ATR 3270	Administrative Appeals Tribunal	Australia	2 Mar 1987	AustLII		1
TT85/567-569 and Commissioner of Taxation	[1987] AATA 520	Administrative Appeals Tribunal	Australia	13 Feb 1987	AustLII
Case J39 v Commissioner of Inland Revenue	[1987] NZTRA 67; (1987) 10 TRNZ 555; (1987) 9 NZTC 1,225	New Zealand Taxation Review Authority	New Zealand	13 Feb 1987	NZLII
NT86/4035 and Commissioner of Taxation	[1987] AATA 5	Administrative Appeals Tribunal	Australia	14 Jan 1987	AustLII
TT84/314 and Commissioner of Taxation	[1986] AATA 431	Administrative Appeals Tribunal	Australia	19 Dec 1986	AustLII
B491-492/84 and Commissioner of Taxation	[1986] AATA 401; 18 ATR 3066	Administrative Appeals Tribunal	Australia	8 Dec 1986	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
Case J14 v Commissioner of Inland Revenue	[1986] NZTRA 8; (1986) 10 TRNZ 300; (1987) 9 NZTC 1,080	New Zealand Taxation Review Authority	New Zealand	6 Oct 1986	NZLII		2
It 2317 - Income Tax : Deductibility of Prepaid Rent	[1986] ATOITR IT2317	Australian Taxation Office	Australia - Commonwealth	17 Jun 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer	[1986] FCA 140	Federal Court of Australia	Australia - Commonwealth	5 May 1986	AustLII
Johns ‑ Manville Canada Inc v R	[1985] 2 SCR 46	Supreme Court of Canada	Canada	31 Jul 1985	Supreme Court of Canada		5
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
Re Queensland Mines Ltd and Export Development Grants Board	[1985] AATA 32	Administrative Appeals Tribunal	Australia	8 Feb 1985	AustLII
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
Reddy Construction Co Ltd v Commissioner of Inland Revenue	[1984] FJCOR 1	Fiji Court of Review	Fiji	6 Apr 1984	PacLII
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII		16
v H Farnsworth Ltd v Commissioner of Inland Revenue HC Auckland M562/81	[1982] NZHC 264; (1982) 5 TRNZ 754; (1982) 5 NZTC 61,259	High Court of New Zealand	New Zealand	11 Oct 1982	NZLII		1
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
Taxation, Commissioner of (Cth) v Avco Financial Services Ltd; Avco Financial Services Ltd v Commissioner of Taxation (Cth)	[1980] FCA 158; 50 FLR 117; 33 ALR 309; 11 ATR 401; 80 ATC 4,603	Federal Court of Australia	Australia - Commonwealth	16 Dec 1980	AustLII		1
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
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII		48
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		130
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Lister Blackstone Pty Ltd v FCT	[1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII		13
Poole and Dight v FCT	[1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715	High Court of Australia	Australia - Commonwealth	5 Aug 1970	AustLII		19
IT 107 - Legal expenses: commercial television station - application of section 51(1)	[1969] ATOITR IT107	Australian Taxation Office	Australia - Commonwealth	3 Nov 1969	AustLII
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 23	Privy Council	United Kingdom	27 Jul 1965	BAILII
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
Lindsay v FCT	[1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239	High Court of Australia	Australia - Commonwealth	14 Dec 1961	AustLII		25
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Assam Bengal Cement Co Ltd v the Commissioner of Income-Tax, West Bengal	[1954] INSC 109; [1955] 1 SCR 876; AIR 1955 SC 89	Supreme Court of India	India	11 Nov 1954	LIIofIndia		7
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
FCT v Duro Travel Goods Pty Ltd	[1953] HCA 32; (1953) 87 CLR 524; [1953] ALR 608; 10 ATD 176	High Court of Australia	Australia - Commonwealth	8 Jun 1953	AustLII		6
FCT v Western Suburbs Cinemas Ltd	[1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452	High Court of Australia	Australia - Commonwealth	11 Jun 1952	AustLII		37
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		56
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
Guinea Airways Ltd v Commissioner of Taxation (Cth)	[1950] HCA 60; (1950) 83 CLR 584; [1950] ALR 16; 9 ATD 109	High Court of Australia	Australia - Commonwealth	13 Nov 1950	AustLII		9
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Hallstroms Pty Ltd v Commissioner of Taxation	[1946] ArgusLawRp 81; (1946) 52 ALR 434	Argus Law Reports	Australia	7 Oct 1946	AustLII
McCauley v Commissioner of Taxation	[1944] ArgusLawRp 50; (1944) 50 ALR 306	Argus Law Reports	Australia	28 Jul 1944	AustLII
Commissioner of Taxation v Robinson and Mitchell Pty Ltd	[1941] ArgusLawRp 68; (1941) 47 ALR 287	Argus Law Reports	Australia	3 Oct 1941	AustLII		2
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
Sun Newspapers Ltd and Associated Newspapers Ltd v FCT	[1938] HCA 72	High Court of Australia	Australia - Commonwealth	circa 1938	AustLII		11

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The 2017 Winterton Lecture Sir Owen Dixon Today"	(2018) 43 University of Western Australia Law Review 30	Gummow, William	Australia - Western Australia	circa 2018	AustLII		1
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "	(2015) 39 (2) University of Western Australia Law Review 99	Murray, Ian; Wright, Stephen	Australia - Western Australia	circa 2015	AustLII
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Table of Cases"	[2013] ELECD 72	Edited Legal Collections Data	Australia	circa 2013	AustLII
"An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance"	(2012) 10 (3) E-Journal of Tax Research 621	Boccabella, Dale	Australia	circa 2012	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Context and complexity: some reflections by a new Judge" (FCA)	[2010] FedJSchol 19	Perram, Justice Nye	Australia	circa 2010	AustLII
"Goodwill and Taxation Issues"	[2010] UNSWLRS 49	Walpole, Michael	Australia	circa 2010	AustLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Enactment of a Deduction Rule Regarding Travel Between Workplaces or Income Producing Activities Can Lead to Errors"	(2007) 10 (2) Journal of Australian Taxation 133	Boccabella, Dale	Australia	circa 2007	AustLII
"The role of computers in judicial reasoning and analysis"	[2006] NZYbkNZJur 19	Iredale, Ian	New Zealand	circa 2006	NZLII
"Women in the Law"	[2006] NSWBarAssocNews 14	McColl, Ruth	Australia	circa 2006	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
"Phillip Ayres, Owen Dixon"	(2003) 26 University of New South Wales Law Journal 335	Leeser, Julian	Australia	circa 2003	AustLII		2
"High Court of Australia: A Personal Impression of Its First 100 Years, The"	(2003) 27 Melbourne University Law Review 864	Mason, Anthony	Australia	circa 2003	AustLII		14
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	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
"Lease Incentive Payments and Capital Gains Tax Provisions"	(1999) 2 (2) Journal of Australian Taxation 102	Ashiabor, Hope	Australia	circa 1999	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth"	(1966-1967) 2 Federal Law Review 115	Higgins, T J	Australia	circa 1967	AustLII
"Legal Expenses as Non-Deductible Capital Expenditure"	(1960) 3 Sydney Law Review 306	Kenneally, G	Australia	circa 1960	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Collins v Joseph Adamson & Co	[1938] 1 KB 477; 21 Tax Cas 400		United Kingdom	circa 1938	LexisNexis / Westlaw		9
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
EBM Co Ltd v Dominion Bank	[1937] 3 All ER 555		United Kingdom	circa 1937	LexisNexis		29
Collins v Joseph Adamson & Co	(1937) 54 TLR 64		United Kingdom	circa 1937	LexisNexis		2
Dott v Brown	(1936) 154 LT 484		United Kingdom	circa 1936			4
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		84
Ogden v Medway Cinemas Ltd	(1934) 18 Tax Cas 691		United Kingdom	circa 1934			7
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
Green v Favourite Cinemas Ltd	(1930) 15 Tax Cas 390		United Kingdom	circa 1930			8
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929			27
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928			12
Morley v Lawford & Co	140 LT 125; (1928) 14 Tax Cas 229		United Kingdom	circa 1928			7
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
[1923] AC 145	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		47
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			66
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw		28
John Smith & Son v Moore	(1921) 12 Tax Cas 266		United Kingdom	circa 1921			15
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw		29
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
Gramophone and Typewriter Ltd v Stanley	[1908] UKLawRpKQB 55; [1908] 2 KB 89; [1908-10] All ER 833; 5 Tax Cas 358		United Kingdom	31 Mar 1908	CommonLII		50
Kodak Ltd v Clark	[1903] UKLawRpKQB 35; (1903) 1 KB 505		United Kingdom	17 Feb 1903	CommonLII		6
Kodak Ltd v Clark	[1902] UKLawRpKQB 111; [1902] 2 KB 450		United Kingdom	23 Jun 1902	CommonLII		8
Southwell v Savill Brothers Ltd	[1901] UKLawRpKQB 115; (1901) 2 KB 349		United Kingdom	22 May 1901	CommonLII		10
Smith v Hawthorn	(1897) 13 TLR 477		United Kingdom	circa 1897	LexisNexis		2
[1897] AC 22	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1
Walker v Mot Tram	[1881] UKLawRpCh 278; 19 Ch D 355; 51 LJCh 108	Court of Chancery	United Kingdom	21 Dec 1881	CommonLII		7