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BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia     70

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lawrence v Commissioner of Inland Revenue	[2024] NZHC 905	High Court of New Zealand	New Zealand	23 Apr 2024	NZLII
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 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
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
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
AB Trust v Commissioner of Inland Revenue	[2020] NZTRA 2; (2020) 29 NZTC 5-007	New Zealand Taxation Review Authority	New Zealand	2 Dec 2020	NZLII
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
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
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
NRS Media Holdings Ltd v Commissioner of Inland Revenue	[2018] NZCA 472; [2019] 2 NZLR 19	Court of Appeal of New Zealand	New Zealand	1 Nov 2018	NZLII
Easy Park Ltd v Commissioner of Inland Revenue	[2018] NZCA 296; (2018) 28 NZTC 23-066	Court of Appeal of New Zealand	New Zealand	7 Aug 2018	NZLII		1
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII		3
Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses)	[2017] UKFTT 429	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2017	BAILII		2
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
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
Trustpower Ltd v Commissioner of Inland Revenue	[2014] NZHC 3072	High Court of New Zealand	New Zealand	4 Dec 2014	NZLII		24
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII		2
Vector Ltd v Commissioner of Inland Revenue	[2014] NZHC 2069; (2014) 26 NZTC 21-096	High Court of New Zealand	New Zealand	29 Aug 2014	NZLII		1
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
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
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
Lion Co v HMRC	[2009] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2009	BAILII		1
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Deductability of legal expenses	[2009] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	20 Aug 2009	NZLII
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
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
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR 57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR PR2008/57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
Income tax v Southern roadways - TCA 700 of 2007	[2007] INTNHC 1989	High Court of Madras	India - Madras	19 Jun 2007	LIIofIndia
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
Fullers Bay of Islands Ltd v Commissioner of Inland Revenue	[2005] NZCA 289; (2006) 22 NZTC 19,716	Court of Appeal of New Zealand	New Zealand	28 Nov 2005	NZLII		5
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Attorney General v Martinus Francois	[2004] ECarSC 53	Eastern Caribbean Supreme Court	International	29 Mar 2004	CommonLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII		17
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
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
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
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
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	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
QT94/64 and Commissioner of Taxation	[1995] AATA 109	Administrative Appeals Tribunal	Australia	24 Apr 1995	AustLII
C v B Ltd HC Auckland HC Auckland M72/93	[1993] NZHC 1270	High Court of New Zealand	New Zealand	3 Dec 1993	NZLII
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92	[1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327	High Court of New Zealand	New Zealand	29 Sep 1993	NZLII		2
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91	[1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43	High Court of New Zealand	New Zealand	9 Jul 1993	NZLII		4
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 Inglis CA116/92	[1992] NZCA 262; [1993] 2 NZLR 29; (1992) 17 TRNZ 289; (1992) 14 NZTC 9,180	Court of Appeal of New Zealand	New Zealand	19 Nov 1992	NZLII		13
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
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
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
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
Thomas Borthwick & Sons (Australasia) Ltd v Commissioner of Inland Revenue HC Wellington M197/87	[1991] NZHC 3111; (1991) 15 TRNZ 679; (1991) 13 NZTC 8,063	High Court of New Zealand	New Zealand	12 Feb 1991	NZLII
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
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
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
Case L23 v Commissioner of Inland Revenue	[1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147	New Zealand Taxation Review Authority	New Zealand	23 Feb 1989	NZLII		1
NT86/8001; NT86/7999 and Commissioner of Taxation	[1987] AATA 416; 18 ATR 4041	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
NT86/4160 and Commissioner of Taxation	[1987] AATA 26; (1987) 18 ATR 3194	Administrative Appeals Tribunal	Australia	3 Feb 1987	AustLII		2
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
Johns ‑ Manville Canada Inc v R	[1985] 2 SCR 46	Supreme Court of Canada	Canada	31 Jul 1985	Supreme Court of Canada		5
Re Willarra Pty Ltd; Seven Keys Pty Ltd; Mytian Pty Ltd; Mervyn James Harris; Dorothy Evelyn Harris; Diane Jeannette Harrison; Mervyn James Harris Jnr; Waketreul Pty Ltd; Keelanditreul Pty Ltd; Marinitreul Pty Ltd; Tenmaritr	[1984] FCA 134	Federal Court of Australia	Australia - Commonwealth	17 May 1984	AustLII
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 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
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		7
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		88
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Capital/Revenue Distinction, Feasibility Expenditure and Trustpower Ltd v Commissioner of Inland Revenue"	(2017) 23 Auckland University Law Review 364	Plunkett, Timothy	New Zealand	circa 2017	NZLII
"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