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Charles Moore & Co (WA) Pty Ltd v FCT   flag  173

[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
14th December, 1956

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shugai and Commissioner of Taxation (Taxation) [2024] AATA 3619 Administrative Appeals Tribunal Australia 10 Oct 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Bechtel Australia Pty Ltd v Commissioner of Taxation [2023] FCA 676 Federal Court of Australia Australia - Commonwealth 22 Jun 2023 AustLII flag 1
DiStefano and Commissioner of Taxation (Taxation) [2023] AATA 1697 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag
Horn v GA & RG Horn Pty Ltd [2022] NSWSC 1519 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2022 AustLII flag 6
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 7
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 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 flag 10
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73 Federal Court of Australia Australia - Commonwealth 11 Jun 2015 AustLII flag 15
John Holland Group Pty Ltd v Commissioner of Taxation [2014] FCA 1332 Federal Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 1
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
Re Lambert and FCT [2013] AATA 442 Administrative Appeals Tribunal Australia 27 Jun 2013 AustLII flag 3
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR TR2012/3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Park v Commissioner of Taxation [2011] AATA 567; 84 ATR 672 Administrative Appeals Tribunal Australia 18 Aug 2011 AustLII flag 2
John Waters v FCT [2010] AATA 846 Administrative Appeals Tribunal Australia 28 Oct 2010 AustLII flag
Lean v Commissioner of Taxation [2010] FCAFC 1; (2010) 181 FCR 589; (2010) 75 ATR 213; [2010] ATC 20-159 Federal Court of Australia Australia - Commonwealth 28 Jan 2010 AustLII flag 3
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
Re Applicant and FCT [2009] AATA 478; [2009] ATC 1-009; 75 ATR 761 Administrative Appeals Tribunal Australia 26 Jun 2009 AustLII flag
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 flag 83
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD TD2009/17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD 17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Re Lean and FCT [2008] AATA 519; [2008] ATC 10-032; 71 ATR 908 Administrative Appeals Tribunal Australia 20 Jun 2008 AustLII flag
Re Frisch and FCT [2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 4
FCT v Faigenbaum [2008] FCA 510; [2008] ATC 20-020; 71 ATR 793 Federal Court of Australia Australia - Commonwealth 18 Apr 2008 AustLII flag 3
Re Lenten and FCT [2008] AATA 281; [2008] ATC 10-017; 71 ATR 862 Administrative Appeals Tribunal Australia 9 Apr 2008 AustLII flag 1
Staker and Commissioner of Taxation [2007] AATA 1442; (2007) 66 ATR 895 Administrative Appeals Tribunal Australia 20 Jun 2007 AustLII flag 2
Museth and Commissioner of Taxation [2006] AATA 482; 62 ATR 1243 Administrative Appeals Tribunal Australia 2 Jun 2006 AustLII flag
Taxpayer and Commissioner of Taxation [2006] AATA 100; 61 ATR 1192 Administrative Appeals Tribunal Australia 7 Feb 2006 AustLII flag 1
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount? [2006] ATOTD 16 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount? [2006] ATOTD TD2006/16 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 1
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 flag 13
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR TR2005/12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Domjan and Commissioner of Taxation [2004] AATA 815; 56 ATR 1235 Administrative Appeals Tribunal Australia 5 Aug 2004 AustLII flag
Spassked Pty Ltd v Commissioner of Taxation [2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 52
Commissioner of Taxation v La Rosa [2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1 Federal Court of Australia Australia - Commonwealth 5 Jun 2003 AustLII flag 11
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR TR2003/16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
FCT v La Rosa [2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450 Federal Court of Australia Australia - Commonwealth 21 Aug 2002 AustLII flag 16
Mandikos and Commissioner of Taxation [2001] AATA 716; 48 ATR 1077 Administrative Appeals Tribunal Australia 16 Aug 2001 AustLII flag
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
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 flag 38
WT1997/80-86 and Deputy Commissioner of Taxation [2000] AATA 625; (2000) 45 ATR 1019 Administrative Appeals Tribunal Australia 31 Jul 2000 AustLII flag 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 flag 25
Service v FCT [2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71 Federal Court of Australia Australia - Commonwealth 27 Mar 2000 AustLII flag 35
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR PR2000/36W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR 36 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR PR2000/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
Shokker v Commissioner of Taxation [1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 6
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR PR1999/80W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR 37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
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 flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR 72 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR 76 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR 80 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR 93 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR PR1999/14W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR PR1999/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR PR1999/37W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR PR1999/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
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 flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR PR1999/72W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR PR1999/76W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR TR1999/10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR PR1999/93W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
QT97/34 and Commissioner of Taxation [1998] AATA 814; 40 ATR 1113 Administrative Appeals Tribunal Australia 2 Oct 1998 AustLII flag
Pollak Partners Pty Ltd and Commissioner of Taxation [1998] AATA 569; 39 ATR 1120 Administrative Appeals Tribunal Australia 29 Jul 1998 AustLII flag
TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business [1998] ATOTR TR98/9 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Gathercole and Commissioner of Taxation [1997] AATA 538; 37 ATR 1226 Administrative Appeals Tribunal Australia 4 Dec 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 502; 37 ATR 1144 Administrative Appeals Tribunal Australia 24 Nov 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR TR97/12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
Sweetman v Commissioner of Inland Revenue [1996] FJSC 3 Supreme Court of Fiji Fiji 23 Oct 1996 PacLII flag 3
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8 (1996) 42 FLR 221 Australia 23 Oct 1996 PacLII flag
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation [1996] FCA 1690 Federal Court of Australia Australia - Commonwealth 9 Aug 1996 AustLII flag
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 1284 Federal Court of Australia Australia - Commonwealth 1 Mar 1996 AustLII flag
NT94/435 and Commissioner of Taxation [1996] AATA 479; 31 ATR 1301 Administrative Appeals Tribunal Australia 18 Jan 1996 AustLII flag
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings [1996] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings [1996] ATOTR TR96/16 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR TR96/18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
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 flag 116
NT95/139-141 and Commissioner of Taxation [1995] AATA 290; 31 ATR 1328 Administrative Appeals Tribunal Australia 3 Oct 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/10 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR TR95/6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR TR95/13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR TR95/17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR TR95/18 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR TR95/20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR TR95/22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR TR94/22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
TD 93/32 - Income tax: property development: are tender costs incurred by an unsuccessful tenderer deductible under subsection 51(1) of the Income Tax Assessment Act 1936? [1993] ATOTD 32 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/32 - Income tax: property development: are tender costs incurred by an unsuccessful tenderer deductible under subsection 51(1) of the Income Tax Assessment Act 1936? [1993] ATOTD TD93/32 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
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 flag 226
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
VT90/257 and Commissioner of Taxation [1991] AATA 154 Administrative Appeals Tribunal Australia 27 Jun 1991 AustLII flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq) [1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 58
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation [1990] FCA 209 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation [1989] FCA 541 Federal Court of Australia Australia - Commonwealth 21 Dec 1989 AustLII flag
WT88/327 and Commissioner of Taxation [1989] AATA 571; 20 ATR 4001 Administrative Appeals Tribunal Australia 15 Sep 1989 AustLII flag
QT86/149-150 and Commissioner for Taxation [1989] AATA 197; 20 ATR 3966 Administrative Appeals Tribunal Australia 25 Aug 1989 AustLII flag
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation [1989] FCA 292; (1989) 20 ATR 1038 Federal Court of Australia Australia - Commonwealth 4 Aug 1989 AustLII flag 3
Re Telecasters North Queensland Ltd v Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 186 Federal Court of Australia Australia - Commonwealth 25 May 1989 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Aubrey Dunn [1989] FCA 32 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII flag
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag
Re Commissioner of Taxation v Marshal and Brougham Pty Ltd [1987] FCA 181 Federal Court of Australia Australia - Commonwealth 4 Jun 1987 AustLII flag
NT85/4364 and Commissioner of Taxation [1987] AATA 601; 18 ATR 3515 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag
VT84/34 and Commissioner of Taxation [1987] AATA 97; 18 ATR 3295 Administrative Appeals Tribunal Australia 17 Mar 1987 AustLII flag
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
It 2084 - Income Tax : Losses __title__ Outgoings: Financial Institutions Duty - Bank Account Debits Tax [1984] ATOITR IT2084 Australian Taxation Office Australia - Commonwealth 12 Jun 1984 AustLII flag
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
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 flag 48
Taxation, Commissioner of (Cth) v Smith [1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 6
Commissioner of Income-Tax, Up v Nainital Bank Ltd [1964] INSC 202; [1965] 1 SCR 340; AIR 1965 SC 1227 Supreme Court of India India 25 Sep 1964 LIIofIndia flag 2
FCT v Levy [1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301 High Court of Australia Australia - Commonwealth 8 Nov 1961 AustLII flag 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 flag 144

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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 flag
"Is section 8-1(2)(b) inoperative?" [2012] RevenueLawJl 1 Diaz, Daniel Australia circa 2012 AustLII flag
"Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7 Lund, Siska Australia circa 2003 AustLII flag
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax" (2001) 25 Melbourne University Law Review 495 Stewart, Miranda Australia circa 2001 AustLII flag 1
"Deductions for Travel between Home and Work" (1999) 2 (5) Journal of Australian Taxation 366 Barkoczy, Stephen Australia circa 1999 AustLII flag
"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)" [1995] RevenueLawJl 5 Burford, Karen Australia circa 1995 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 56
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 28
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
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 flag 152
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
United Collieries Ltd v Inland Revenue Commissioners [1930] SC 215; (1929) 12 Tax Cas 1248 United Kingdom - Scotland circa 1929 flag 27

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