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"Legal Expenses as Non-Deductible Capital Expenditure"   flag 

(1960) 3 Sydney Law Review 306
Kenneally, G
Sydney Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)
Income Tax Act 1916 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Expenditure in protecting or preserving capital assets" (1956) 29 Australian Law Journal 561 Australian Law Journal Australia circa 1956 Legal Online flag 1
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
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 flag 133
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 flag 6
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
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 flag 305
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 398
Cooke v Quick Shoe Repair Service [1949] EWHC KB 1; 30 Tax Cas 460 High Court of England and Wales United Kingdom - England and Wales 31 Jan 1949 BAILII flag 6
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
149 AC 145 149 AC 145 United Kingdom circa 1958 LexisNexis / Westlaw flag 1
Minnesota Mining & Mfg Co v Industrial Tape Corporation 168 F2d 7 United States circa 1958 Westlaw flag 5
Morgan v Tate & Lyle Ltd [1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367 United Kingdom circa 1955 LexisNexis / Westlaw flag 51
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners (1946) 1 All ER 68; (1945) 27 Tax Cas 103 United Kingdom circa 1945 LexisNexis flag 16
Southern v Borax Consolidated Ltd (1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597 United Kingdom circa 1941 LexisNexis / Westlaw flag 22
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Craddock v Zero Finance Co Ltd [1944] 1 All ER 566 United Kingdom circa 1944 LexisNexis flag 8
Levitt & Sons v Nunan 142 F2d 795 United States circa 1945 Westlaw flag 25
26-29 AC 205 26-29 AC 205 United Kingdom circa 1945 LexisNexis / Westlaw flag 1
Hochschild v CIR 161 F2d 817 United States circa 1945 Westlaw flag 30
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64
2 KB 482 2 KB 482 United Kingdom circa 1945 LexisNexis / Westlaw flag 11
16 AC 205 16 AC 205 United Kingdom circa 1945 LexisNexis / Westlaw flag 1

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