FCT v Foxwood (Tolga) Pty Ltd 28

[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427

High Court of Australia

Australia - Commonwealth

2nd June, 1981

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII	7
Commonwealth DPP v Hart	[2010] QDC 457	District Court of Queensland	Australia - Queensland	30 Nov 2010	AustLII	3
Email Ltd v Commissioner of Taxation	[1999] FCA 128; 90 FCR 402; 41 ATR 240	Federal Court of Australia	Australia - Commonwealth	24 Feb 1999	AustLII	3
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
Gandy Timbers Pty Ltd v Commissioner of Taxation	[1995] FCA 1111; 30 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1995	AustLII
GSTR 2004/9 - Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise	[2004] ATOGSTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/9 - Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise	[2004] ATOGSTR GSTR2004/9	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/D2 - Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise	[2004] ATODGSTR GSTR2004/D2	Australian Taxation Office	Australia - Commonwealth	26 May 2004	AustLII
GSTR 2010/D1 - Goods and services tax: interest-free loans received by the developer of a retirement village	[2010] ATODGSTR GSTR2010/D1	Australian Taxation Office	Australia - Commonwealth	9 Jun 2010	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement	[2011] ATOGSTR GSTR2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII	1
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Minister for Home Affairs v Pham	[2019] FCA 1689	Federal Court of Australia	Australia - Commonwealth	18 Oct 2019	AustLII
Mouflih v Minister for Home Affairs	[2019] FCA 1744	Federal Court of Australia	Australia - Commonwealth	25 Oct 2019	AustLII	4
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII	11
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
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	AustLII
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
Re Fanmac Ltd (Formerly First Australian National Mortgage Acceptance Corporation Ltd) v Commissioner of Taxation	[1991] FCA 386	Federal Court of Australia	Australia - Commonwealth	21 Aug 1991	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
Re Taxation Appeals (No 50) Aat	[1986] AATA 413	Administrative Appeals Tribunal	Australia	12 Dec 1986	AustLII
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
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII	103
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII	30

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII	93
Belshaw v Mary Ann Bush	[1851] EngR 4; 11 CB 191; 22 LJCP 24; 138 ER 444	Court of Common Pleas	United Kingdom	circa 1851	CommonLII	34
Commissioner of Taxation v Morgan	[1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278	High Court of Australia	Australia - Commonwealth	26 Oct 1961	AustLII	20
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII	117
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	305
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
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	155
Peyton v FCT	[1963] HCA 33; (1963) 109 CLR 315; [1964] ALR 219; 13 ATD 133; 37 ALJR 149	High Court of Australia	Australia - Commonwealth	30 Aug 1963	AustLII	7
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	849
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	152

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