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Resch v FCT     50

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commercial Banking Co of Sydney Ltd v Commissioner of Taxation	[1950] ArgusLawRp 47; (1950) 57 ALR 453	Argus Law Reports	Australia	8 Jun 1950	AustLII
In re De Little; Union Trustee Co of Australia Ltd v De Little	[1945] ArgusLawRp 21; (1945) 51 ALR 227	Argus Law Reports	Australia	25 May 1945	AustLII
McCauley v Commissioner of Taxation	[1944] ArgusLawRp 50; (1944) 50 ALR 306	Argus Law Reports	Australia	28 Jul 1944	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR TR2013/6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation	[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853	Federal Court of Australia	Australia - Commonwealth	7 Sep 2011	AustLII		23
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	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
Anthony Nurun Thai v Deputy Commissioner of Taxation	[1994] FCA 1287	Federal Court of Australia	Australia - Commonwealth	26 Aug 1994	AustLII		2
Re Thai; Ex parte Commissioner of Taxation	[1994] FCA 1071; (1994) 50 FCR 127; (1994) 121 ALR 470; 28 ATR 155	Federal Court of Australia	Australia - Commonwealth	9 May 1994	AustLII		6
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Secretary To the Department of Social Security v Clara Caroline Read	[1987] FCA 77	Federal Court of Australia	Australia - Commonwealth	10 Mar 1987	AustLII
Sentry Life Assurance Ltd v Life Insurance Commissioner	[1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292	Federal Court of Australia	Australia - Commonwealth	29 Aug 1983	AustLII		5
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCATrans 38	High Court of Australia	Australia - Commonwealth	3 Mar 2010	AustLII
Austin v The Commonwealth of Australia M10/2001	[2002] HCATrans 418	High Court of Australia	Australia - Commonwealth	2 Sep 2002	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
Mutual Pools & Staff Pty Ltd v FCT	[1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		40
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case	[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459	High Court of Australia	Australia - Commonwealth	2 Sep 1987	AustLII		109
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		136
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		158
Collector of Customs (NSW) v Southern Shipping Co Ltd	[1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15	High Court of Australia	Australia - Commonwealth	4 May 1962	AustLII		53
Elder's Trustee and Executor Co Ltd v FCT	[1961] HCA 1; (1961) 104 CLR 12; [1961] ALR 291; 12 ATD 265; 34 ALJR 446	High Court of Australia	Australia - Commonwealth	12 Jan 1961	AustLII		1
Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation	[1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII		9
Re Dymond	[1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII		41
Smith v Layh	[1953] HCA 16; 90 CLR 102; [1953] ALR 412	High Court of Australia	Australia - Commonwealth	23 Apr 1953	AustLII		19
Moore v The Commonwealth	[1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283	High Court of Australia	Australia - Commonwealth	22 Mar 1951	AustLII		34
Commercial Banking Co of Sydney Ltd v FCT	[1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112	High Court of Australia	Australia - Commonwealth	6 Jun 1950	AustLII		18
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII		25
FCT v Miller Anderson Ltd	[1946] HCA 2; (1946) 73 CLR 341; [1946] ALR 150; 8 ATD 47	High Court of Australia	Australia - Commonwealth	4 Apr 1946	AustLII		8
Cadbury-Fry-Pascall Pty Ltd v FCT	[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471	High Court of Australia	Australia - Commonwealth	10 Nov 1944	AustLII		47
McCauley v FCT	[1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427	High Court of Australia	Australia - Commonwealth	28 Jul 1944	AustLII		34
Singh v The Board of Inland Revenue (Trinidad and Tobago)	[2000] UKPC 7	Privy Council	United Kingdom	1 Mar 2000	BAILII
Commissioner of Income Tax, Madras v GR Karthikeyan, Coimbatore	[1993] INSC 230; 1993 2 SCALE 588; 1993 3 SCR 328; 1993 3 JT 174; 1993 3 SCC Supl 222; AIR 1993 SC 1671	Supreme Court of India	India	22 Apr 1993	LIIofIndia
Bhagwan Dass Jain v Union of India	[1981] INSC 28; 1981 1 SCALE 276; 1981 2 SCR 808	Supreme Court of India	India	11 Feb 1981	LIIofIndia		4
Navnitlal C Javeri v K K Sen, Assistant Commissioner Ofincome-Tax	[1964] INSC 241; [1965] 1 SCR 909; AIR 1965 SC 1375	Supreme Court of India	India	28 Oct 1964	LIIofIndia		12
Udowenko v Chief Executive Officer and Board of Directors of St George Bank - A Division of Westpac Banking Corporation (No 2)	[2011] NSWSC 1122	Supreme Court of New South Wales	Australia - New South Wales	15 Sep 2011	AustLII		26
Mercantile Mutual Insurance Australia Ltd v Mihaly Csanyi also known as Michael Csanyi	[1996] NSWSC 334	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 1996	AustLII
Clough v Queensland Law Society Inc; A-G v Clough	[2000] QCA 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	7 Jul 2000	AustLII		5
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2005] WASCA 71; (2005) 59 ATR 5	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	13 Apr 2005	AustLII		11
N v Taylor Bros Marine Pty Ltd	[2022] TASCAT 143	Tasmanian Civil and Administrative Tribunal	Australia - Tasmania	25 Nov 2022	AustLII
Castlemaine, City of v Scott (No2)	[1973] VicRp 28; [1973] VR 277; (1972) 48 LGRA 339		Australia - Victoria	30 Aug 1972	AustLII		6

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Inclusion In Cost Base Of Investment Property Of Interest Denied Deductibility Under A Split Loan Because Of Part IVa: Some Follow Up Analysis"	[2007] RevenueLawJl 8	Boccabella, Dale	Australia	circa 2007	AustLII
"Inclusion in Cost Base of Investment Property of Interest Denied Deductibility under a Split Loan Because of Part IVA: Some Follow Up Analysis"	(2005) 17 (2) Bond Law Review 205	Boccabella, Dale	Australia	circa 2005	AustLII
"The Meaning of Constitutional Terms: Essential Features, Family Resemblance and Theory-Based Approaches"	(2006) 29 University of New South Wales Law Journal 207	Evans, Simon	Australia	circa 2006	AustLII		7
"Section 122 of the Constitution: A 'Disparate and Non-Federal' Power"	(1997) 25 Federal Law Review 97	Horan, Christopher	Australia	circa 1997	AustLII		3
"The First Paragraph of Section 55"	(2005) 33 (3) Federal Law Review 569	Sharp , P G	Australia	circa 2005	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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Messer v Deputy FCT	[1934] HCA 39; (1934) 51 CLR 472; [1934] ALR 364; 3 ATD 25	High Court of Australia	Australia - Commonwealth	13 Sep 1934	AustLII		6
Colonial Gas Association Ltd v FCT	[1934] HCA 12; 51 CLR 172; [1934] ALR 187; 2 ATD 457	High Court of Australia	Australia - Commonwealth	23 May 1934	AustLII		12
Symon v FCT	[1932] HCA 31; (1932) 47 CLR 538; (1933) 39 ALR 141; 2 ATD 47	High Court of Australia	Australia - Commonwealth	4 Aug 1932	AustLII		6
Douglass v FCT	[1931] HCA 18; (1931) 45 CLR 95; 37 ALR 234; 1 ATD 155	High Court of Australia	Australia - Commonwealth	11 May 1931	AustLII		12
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
British Imperial Oil Co Ltd v FCT	[1925] HCA 4; (1925) 35 CLR 422; 31 ALR 129	High Court of Australia	Australia - Commonwealth	9 Apr 1925	AustLII		69
James v FCT	[1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293	High Court of Australia	Australia - Commonwealth	13 Aug 1924	AustLII		25
Australian Slate Quarries Ltd v FCT	[1923] HCA 69; (1923) 33 CLR 416	High Court of Australia	Australia - Commonwealth	11 Dec 1923	AustLII		37
De Grey River Pastoral Co Ltd v Deputy FCT (WA)	[1923] HCA 42; 35 CLR 181	High Court of Australia	Australia - Commonwealth	21 Sep 1923	AustLII		6
Commissioner of Taxation (WA) v Newman	[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341	High Court of Australia	Australia - Commonwealth	9 Sep 1921	AustLII		26
G G Crespin & Son v Colac Co-operative Farmers Ltd	[1916] HCA 13; (1916) 21 CLR 205	High Court of Australia	Australia - Commonwealth	24 Mar 1916	AustLII		10
Attorney-General for Queensland v Attorney-General for the Commonwealth	[1915] HCA 39; (1915) 20 CLR 148; 21 ALR 221	High Court of Australia	Australia - Commonwealth	3 Jun 1915	AustLII		41
Osborne v Commonwealth	[1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242	High Court of Australia	Australia - Commonwealth	31 May 1911	AustLII		115
"Section 122 of the Constitution: A 'Disparate and Non-Federal' Power"	(1997) 25 Federal Law Review 97	Horan, Christopher	Australia	circa 1997	AustLII		3
Anson v Commissioner of Taxes SC Wellington	[1921] NZGazLawRp 211; [1922] NZLR 330; (1921) 24 GLR 49	New Zealand Gazette Law Reports	New Zealand	4 Oct 1921	NZLII		8
Singh v The Board of Inland Revenue (Trinidad and Tobago)	[2000] UKPC 7	Privy Council	United Kingdom	1 Mar 2000	BAILII
Shell Co of Australia Ltd v FCT	[1930] UKPC 97; [1931] AC 275; [1930] All ER 671; 144 LT 121	Privy Council	United Kingdom	2 Dec 1930	BAILII		138
"The First Paragraph of Section 55"	(2005) 33 (3) Federal Law Review 569	Sharp , P G	Australia	circa 2005	AustLII
Commissioner of Income Tax, Madras v GR Karthikeyan, Coimbatore	[1993] INSC 230; 1993 2 SCALE 588; 1993 3 SCR 328; 1993 3 JT 174; 1993 3 SCC Supl 222; AIR 1993 SC 1671	Supreme Court of India	India	22 Apr 1993	LIIofIndia
Bhagwan Dass Jain v Union of India	[1981] INSC 28; 1981 1 SCALE 276; 1981 2 SCR 808	Supreme Court of India	India	11 Feb 1981	LIIofIndia		4
Navnitlal C Javeri v K K Sen, Assistant Commissioner Ofincome-Tax	[1964] INSC 241; [1965] 1 SCR 909; AIR 1965 SC 1375	Supreme Court of India	India	28 Oct 1964	LIIofIndia		12
Udowenko v Chief Executive Officer and Board of Directors of St George Bank - A Division of Westpac Banking Corporation (No 2)	[2011] NSWSC 1122	Supreme Court of New South Wales	Australia - New South Wales	15 Sep 2011	AustLII		26
Mercantile Mutual Insurance Australia Ltd v Mihaly Csanyi also known as Michael Csanyi	[1996] NSWSC 334	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 1996	AustLII
New South Wales Land & Agency Co Ltd v Commissioner of Taxation	[1926] NSWStRp 64; (1926) 26 SR (NSW) 560; 43 WN (NSW) 168	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 1926	AustLII		3
Begg v Brown	[1902] NSWStRp 34; (1902) 2 SR (NSW) Eq 87; (1902) 2 SR (NSW) 120; 19 WN (NSW) 121	Supreme Court of New South Wales	Australia - New South Wales	12 May 1902	AustLII		2
Clough v Queensland Law Society Inc; A-G v Clough	[2000] QCA 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	7 Jul 2000	AustLII		5
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2005] WASCA 71; (2005) 59 ATR 5	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	13 Apr 2005	AustLII		11
N v Taylor Bros Marine Pty Ltd	[2022] TASCAT 143	Tasmanian Civil and Administrative Tribunal	Australia - Tasmania	25 Nov 2022	AustLII
Merchants' Loan & Trust Co v Smietanka	(1921) 255 US 509; 65 L Ed 751; 41 SCt 386; 65 L Ed 75	United States Supreme Court	United States	28 Mar 1921	WorldLII		43
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Montclair v Ramsdell	107 US 147; 27 L Ed 431; 2 SCt 391; 17 Ot 147	United States Supreme Court	United States	5 Mar 1883	WorldLII		73
"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
Nicholas v Commissioner of Taxes (Vic)	[1940] AC 744		United Kingdom	circa 1940	LexisNexis / Westlaw		7
Inland Revenue Commissioners v Crawshay	(1935) 153 LT 457		United Kingdom	circa 1935			2
Castlemaine, City of v Scott (No2)	[1973] VicRp 28; [1973] VR 277; (1972) 48 LGRA 339		Australia - Victoria	30 Aug 1972	AustLII		6
Inland Revenue Commissioners v Burrell	(1924) 2 KB 52		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Lane v Loughnan	[1881] VicLawRp 32; 2 ALT 113; (1881) 7 VLR (E) 19		Australia - Victoria	7 Apr 1881	AustLII		3
Bank of Toronto v Lambe	[1887] UKLawRpAC 25; (1887) 12 AC 575		United Kingdom	9 Jul 1887	CommonLII		52
Re Stevens; Stevens v Drysdale	21 WN (NSW) 149		Australia - New South Wales	circa 1972			2