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

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
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
DiStefano and Commissioner of Taxation (Taxation)	[2023] AATA 1697	Administrative Appeals Tribunal	Australia	16 Jun 2023	AustLII
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
Re Lambert and FCT	[2013] AATA 442	Administrative Appeals Tribunal	Australia	27 Jun 2013	AustLII		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		4
Park v Commissioner of Taxation	[2011] AATA 567; 84 ATR 672	Administrative Appeals Tribunal	Australia	18 Aug 2011	AustLII		2
John Waters v FCT	[2010] AATA 846	Administrative Appeals Tribunal	Australia	28 Oct 2010	AustLII
Re Willersdorf-Greene and FCT	[2009] AATA 649; [2009] ATC 10-102; 76 ATR 688	Administrative Appeals Tribunal	Australia	28 Aug 2009	AustLII		1
Re Applicant and FCT	[2009] AATA 478; [2009] ATC 1-009; 75 ATR 761	Administrative Appeals Tribunal	Australia	26 Jun 2009	AustLII
Re Lean and FCT	[2008] AATA 519; [2008] ATC 10-032; 71 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2008	AustLII
Re Frisch and FCT	[2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551	Administrative Appeals Tribunal	Australia	3 Jun 2008	AustLII		4
Re Lenten and FCT	[2008] AATA 281; [2008] ATC 10-017; 71 ATR 862	Administrative Appeals Tribunal	Australia	9 Apr 2008	AustLII		1
Staker and Commissioner of Taxation	[2007] AATA 1442; (2007) 66 ATR 895	Administrative Appeals Tribunal	Australia	20 Jun 2007	AustLII		2
Museth and Commissioner of Taxation	[2006] AATA 482; 62 ATR 1243	Administrative Appeals Tribunal	Australia	2 Jun 2006	AustLII
Taxpayer and Commissioner of Taxation	[2006] AATA 100; 61 ATR 1192	Administrative Appeals Tribunal	Australia	7 Feb 2006	AustLII		1
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Domjan and Commissioner of Taxation	[2004] AATA 815; 56 ATR 1235	Administrative Appeals Tribunal	Australia	5 Aug 2004	AustLII
Mandikos and Commissioner of Taxation	[2001] AATA 716; 48 ATR 1077	Administrative Appeals Tribunal	Australia	16 Aug 2001	AustLII
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII		2
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
Pollak Partners Pty Ltd and Commissioner of Taxation	[1998] AATA 569; 39 ATR 1120	Administrative Appeals Tribunal	Australia	29 Jul 1998	AustLII
Gathercole and Commissioner of Taxation	[1997] AATA 538; 37 ATR 1226	Administrative Appeals Tribunal	Australia	4 Dec 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 502; 37 ATR 1144	Administrative Appeals Tribunal	Australia	24 Nov 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
NT94/435 and Commissioner of Taxation	[1996] AATA 479; 31 ATR 1301	Administrative Appeals Tribunal	Australia	18 Jan 1996	AustLII
NT95/139-141 and Commissioner of Taxation	[1995] AATA 290; 31 ATR 1328	Administrative Appeals Tribunal	Australia	3 Oct 1995	AustLII
VT90/257 and Commissioner of Taxation	[1991] AATA 154	Administrative Appeals Tribunal	Australia	27 Jun 1991	AustLII
WT88/327 and Commissioner of Taxation	[1989] AATA 571; 20 ATR 4001	Administrative Appeals Tribunal	Australia	15 Sep 1989	AustLII
QT86/149-150 and Commissioner for Taxation	[1989] AATA 197; 20 ATR 3966	Administrative Appeals Tribunal	Australia	25 Aug 1989	AustLII
NT85/4364 and Commissioner of Taxation	[1987] AATA 601; 18 ATR 3515	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII
VT84/34 and Commissioner of Taxation	[1987] AATA 97; 18 ATR 3295	Administrative Appeals Tribunal	Australia	17 Mar 1987	AustLII
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
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
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
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
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
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
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
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
TR 2003/16 - Income tax: deductibility of protective items	[2003] ATOTR TR2003/16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/16 - Income tax: deductibility of protective items	[2003] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
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
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
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
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
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
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
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
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
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
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
TR 96/18 - Income tax: cosmetics and other personal grooming expenses	[1996] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
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
TR 96/18 - Income tax: cosmetics and other personal grooming expenses	[1996] ATOTR TR96/18	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
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
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions	[1995] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 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 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
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
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
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
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
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
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
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR TR95/6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
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 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
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
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
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
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
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
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
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
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
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
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
FCT v Roberts; FCT v Smith	[1995] ATOTR TR95/25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
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
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
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
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
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
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 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	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 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
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
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR PR1999/93W	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 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	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
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
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
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR 93	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 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	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 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	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 PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
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
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1	[1999] ATOPR 72	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
Bechtel Australia Pty Ltd v Commissioner of Taxation	[2023] FCA 676	Federal Court of Australia	Australia - Commonwealth	22 Jun 2023	AustLII		1
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
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
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		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		15
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
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		3
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
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		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		11
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		16
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
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
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		35
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		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		8
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
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
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 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
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
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		95
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
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		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		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
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
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 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
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
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Re Commissioner of Taxation v Marshal and Brougham Pty Ltd	[1987] FCA 181	Federal Court of Australia	Australia - Commonwealth	4 Jun 1987	AustLII
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		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		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		6
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
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		88
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		118
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		53
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		412
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		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		188
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		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
Sweetman v Commissioner of Inland Revenue	[1996] FJSC 3	Supreme Court of Fiji	Fiji	23 Oct 1996	PacLII		3
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		2
Horn v GA & RG Horn Pty Ltd	[2022] NSWSC 1519	Supreme Court of New South Wales	Australia - New South Wales	10 Nov 2022	AustLII		6
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
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8	(1996) 42 FLR 221		Australia	23 Oct 1996	PacLII
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		13

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	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
"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
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Deductions Arising From Illegal Activities"	[2003] RevenueLawJl 7	Lund, Siska	Australia	circa 2003	AustLII
"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		1

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Sweetman v Commissioner of Inland Revenue	[1996] FJSC 3	Supreme Court of Fiji	Fiji	23 Oct 1996	PacLII		3
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		2
Horn v GA & RG Horn Pty Ltd	[2022] NSWSC 1519	Supreme Court of New South Wales	Australia - New South Wales	10 Nov 2022	AustLII		6
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
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		13
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929			27
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8	(1996) 42 FLR 221		Australia	23 Oct 1996	PacLII