Mayne Nickless Ltd v FCT 13

[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752

Australia - Victoria

29th June, 1984

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Vicinity Funds RE Ltd v Commissioner of State Revenue	[2024] VSC 658	Supreme Court of Victoria	Australia - Victoria	30 Oct 2024	AustLII
G4S Cash Solutions (UK) Ltd v HMRC	[2016] UKFTT 239	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2016	BAILII	1
Hartley Poynton Ltd v Ali	[2005] VSCA 53; (2005) 11 VR 568	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Mar 2005	AustLII	84
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
65302 British Columbia Ltd v Canada	[1999] 3 SCR 804	Supreme Court of Canada	Canada	25 Nov 1999	Supreme Court of Canada	9
Masters v McCubbery	[1996] VicRp 47; [1996] 1 VR 635		Australia - Victoria	27 Oct 1995	AustLII
TD 94/84 - Income tax: is:(a) a late lodgment fee under the Corporations (Fees) Regulations 2001; or (b) a pecuniary penalty for an offence under the Corporations Act 2001 , 'an amount (however described) payable, by way of penalty' within the meaning of that phrase in paragraph 26-5(1)(a) of the Income Tax Assessment Act 1997?	[1994] ATOTD TD94/84	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/84 - Income tax: is:(a) a late lodgment fee under the Corporations (Fees) Regulations 2001; or (b) a pecuniary penalty for an offence under the Corporations Act 2001 , 'an amount (however described) payable, by way of penalty' within the meaning of that phrase in paragraph 26-5(1)(a) of the Income Tax Assessment Act 1997?	[1994] ATOTD 84	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Hercules v Phease & Lah	[1994] VicRp 68; [1994] 2 VR 411; [1994] Aust Torts Reports 81-263		Australia - Victoria	17 Dec 1993	AustLII	23
Jezareed Pty Ltd (formerly Peter Williamson Pty Ltd) v Commissioner of Taxation	[1989] FCA 150; 23 FCR 529; 20 ATR 683	Federal Court of Australia	Australia - Commonwealth	5 May 1989	AustLII
Klewet Pty Ltd v Lansdown	[1989] VicRp 85; [1989] VR 969; [1990] V Conv R 54-368		Australia - Victoria	31 Oct 1988	AustLII	15

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Deductions Arising From Illegal Activities"	[2003] RevenueLawJl 7	Lund, Siska	Australia	circa 2003	AustLII

Legislation Cited

Legislation Name	Provision
Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Airports (Surface Traffic) Act 1960 (Cth)
Income Tax Assessment Act 1922 (Cth)
Trade Practices Act (Cth)	s48
Local Government Act 1919 (NSW)
Motor Traffic Act 1909 (NSW)
Motor Car Act 1958 (Vic)
Magistrates (Summary Proceedings) Act 1975 (Vic)
Psychological Practices Act 1965 (Vic)
Road Traffic Act 1958 (Vic)
Transport Act 1983 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Madad Pty Ltd v Commissioner of Taxation (Cth)	[1984] 2 Qd R 45; 73 FLR 93; 15 ATR 361		Australia - Queensland	circa 1984	LexisNexis AU	2
Church of the New Faith v Commissioner of Pay-roll Tax (Vict)	[1983] HCA 40; (1983) 154 CLR 120; (1983) 49 ALR 65; (1984) 57 ALJR 785; (1983) 14 ATR 769	High Court of Australia	Australia - Commonwealth	27 Oct 1983	AustLII	162
Commercial Banking Co of Sydney Ltd v Commissioner of Taxation (Cth)	(1983) 70 FLR 433; (1983) 14 ATR 142		Australia	circa 1983	Legal Online / Westlaw	14
Church of the New Faith v Commissioner for Pay-Roll Tax	[1983] VicRp 10; [1983] 1 VR 97; 13 ATR 80		Australia - Victoria	5 May 1982	AustLII	9
Hamilton Island Enterprises Pty Ltd v Commissioner of Taxation	60 FLR 285; [1982] 1 NSWLR 113; 12 ATR 790		Australia - New South Wales	circa 1982	Legal Online / Westlaw	39
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
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
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
Li Chia Hsing v Rankin	[1978] HCA 56; (1978) 141 CLR 182; 23 ALR 151; 53 ALJR 192	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII	52
Yango Pastoral Co Pty Ltd v First Chicago Australia Ltd	[1978] HCA 42; (1978) 139 CLR 410; (1978) 21 ALR 585; 53 ALJR 1	High Court of Australia	Australia - Commonwealth	2 Nov 1978	AustLII	347
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
Jackson v Harrison	[1978] HCA 17; 138 CLR 438; 52 ALJR 474; 19 ALR 129	High Court of Australia	Australia - Commonwealth	circa 1978	AustLII	51
D v National Society for the Prevention of Cruelty to Children	[1977] UKHL 1; [1978] AC 171; [1977] 1 All ER 589; [1977] 2 WLR 201; (1977) 76 LGR 5	House of Lords	United Kingdom	2 Feb 1977	BAILII	397
"The function and effect of public policy in contemporary common law"	(1977) 51 Australian Law Journal 185	Australian Law Journal	Australia	circa 1977	Legal Online	2
Day and Ross Ltd v R	1977 1 FC 780	Federal Court of Canada	Canada	circa 1977	CanLII	2
Progress and Properties Ltd v Craft	[1976] HCA 59; (1976) 135 CLR 651; 12 ALR 59; 51 ALJR 184	High Court of Australia	Australia - Commonwealth	18 Nov 1976	AustLII	55
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
(1974) 37 MLR 417	(1974) 37 MLR 417		Malaysia	circa 1974		1
Smith v Jenkins	[1970] HCA 2; (1970) 119 CLR 397; [1970] ALR 519; (1970) 44 ALJR 78	High Court of Australia	Australia - Commonwealth	6 Feb 1970	AustLII	95
Taggart, Fines, Penalties, Bribes and Damage Payments and Recoveries	(1970) 25 Tax Law Review 611	Tax Law Review	United States	circa 1970	HeinOnline / Westlaw	1
Osman v J Ralph Moss Ltd	[1970] 1 Lloyds Rep 313		United Kingdom	circa 1970	Westlaw	9
Brooks v Burns Philp Trustee Co Ltd	[1969] HCA 4; (1969) 121 CLR 432; [1969] ALR 321; (1969) 43 ALJR 131	High Court of Australia	Australia - Commonwealth	5 Mar 1969	AustLII	151
Miranda v Arizona	384 US 436; 10 ALR 3d 974; 16 L Ed 694; 16 L Ed 2; 86 SCt 1826; 10 Ohio Misc 9; 16 L Ed 2d 694; 86 SCt 1602; 427 PA 486	United States Supreme Court	United States	10 Oct 1966	WorldLII	4466
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII	68
Robinson v CIR	[1965] NZLR 246		New Zealand	circa 1965	LexisNexis	6
(1965) 20 Tax Law Review 65	(1965) 20 Tax Law Review 65	Tax Law Review	United States	circa 1965	HeinOnline / Westlaw	1
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII	168
Church Property Trustees, Diocese of Newcastle v Ebbeck	[1960] HCA 88; (1960) 104 CLR 394; [1961] ALR 339; 34 ALJR 413	High Court of Australia	Australia - Commonwealth	6 Dec 1960	AustLII	38
Caltex Ltd v FCT	[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543	High Court of Australia	Australia - Commonwealth	5 Apr 1960	AustLII	32
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
Kent v Dulles	357 US 116; 2 L Ed 2; 2 L Ed 2d 1204; 78 SCt 1113	United States Supreme Court	United States	16 Jun 1958	WorldLII	148
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	133
Hoover Motor Express Co v United States	356 US 38; 2 L Ed 2d 568; 78 SCt 511	United States Supreme Court	United States	14 Apr 1958	WorldLII	19
Tank Truck Rentals, Inc v Commissioner	356 US 30; 2 L Ed 2d 562; 2 L Ed 562; 78 SCt 507	United States Supreme Court	United States	17 Mar 1958	WorldLII	43
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
Charles Moore & Co (WA) Pty Ltd v FCT	[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	14 Dec 1956	AustLII	173
Morgan v Tate & Lyle Ltd	[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367		United Kingdom	circa 1955	LexisNexis / Westlaw	51
Johnson v A -G for Alberta	(1954) 2 DLR 625			circa 1954		1
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
Lilly v Commissioner	343 US 90; 96 L Ed 769; 72 SCt 497	United States Supreme Court	United States	10 Mar 1952	WorldLII	43
Brown v Green	[1951] HCA 76; 84 CLR 285; [1952] ALR 65	High Court of Australia	Australia - Commonwealth	20 Dec 1951	AustLII	12
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
Fairrie v Hall	[1947] 2 All ER 141		United Kingdom	circa 1947	LexisNexis	2
Spofforth & Prince v Colder	(1945) 1 All ER 363; (1945) 26 Tax Cas 310		United Kingdom	circa 1945	LexisNexis	6
Commissioner of Internal Revenue v Heininger	320 US 467; 88 L Ed 171; 64 SCt 249	United States Supreme Court	United States	20 Dec 1943	WorldLII	160
Re Jacob Morris	[1943] NSWStRp 43; 60 WN (NSW) 201; (1943) 43 SR (NSW) 352	Supreme Court of New South Wales	Australia - New South Wales	9 Nov 1943	AustLII	26
Fender v St John-Mildmay	[1938] AC 1; [1937] 3 All ER 402		United Kingdom	circa 1938	LexisNexis / Westlaw	124
Beresford v Royal Insurance Co Ltd	[1938] AC 586; [1937] 2 KB 197; [1938] 2 All ER 602		United Kingdom	circa 1938	LexisNexis / Westlaw	110
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	224
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII	87
Proprietary Articles Trade Association v Attorney-General for Canada	[1931] AC 310; 100 LJPC 84		United Kingdom	circa 1931	LexisNexis / Westlaw	47
Munday v Gill	[1930] HCA 20; (1930) 44 CLR 38; 36 ALR 313	High Court of Australia	Australia - Commonwealth	14 Aug 1930	AustLII	84
FCT v Gordon	[1930] HCA 49; (1930) 43 CLR 456	High Court of Australia	Australia - Commonwealth	15 Apr 1930	AustLII	29
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII	115
Ward and Co v New Zealand Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw	47
Inland Revenue Commissioners v Von Glehn	[1920] 2 KB 553; (1920) 12 Tax Cas 232		United Kingdom	circa 1920	LexisNexis / Westlaw	17
Inland Revenue Commissioners v Warnes & Co	[1919] 2 KB 444; (1919) 12 Tax Cas 227		United Kingdom	circa 1919	LexisNexis / Westlaw	15
Wilkinson v Osborne	[1915] HCA 92; (1915) 21 CLR 89; 22 ALR 57	High Court of Australia	Australia - Commonwealth	16 Dec 1915	AustLII	91
Sankey v Whitlam	[1978] HCA 43; (1978) 142 CLR 1; 21 ALR 505; (1978) 53 ALJR 11; 37 ALT 122	High Court of Australia	Australia - Commonwealth	1 Sep 1915	AustLII	1090
R Leslie Ltd v Reliable Advertising and Addressing Agency Ltd	[1915] 1 KB 652		United Kingdom	circa 1915	LexisNexis / Westlaw	8
Cointat v Myham & Son	[1913] UKLawRpKQB 53; [1913] 2 KB 220		United Kingdom	2 Apr 1913	CommonLII	9
Re Crippen	[1911] UKLawRpPro 4; [1911-13] All ER 207; [1911] P 108		United Kingdom	13 Feb 1911	CommonLII	60
Strong and Co Ltd v Woodifield	[1906] AC 448		United Kingdom	circa 1906	LexisNexis / Westlaw	55
Cleaver v Mutual Reserve Fund Life Association	[1892] 1 QB 147		United Kingdom	circa 1892	LexisNexis / Westlaw	111
Egerton v Earl Brownlow	[1853] EngR 885; (1853) 4 HLCas 1; 10 ER 359	House of Lords	United Kingdom	circa 1853	CommonLII	107
Colburn v Patmore	[1834] EngR 55; 1 Cr M & R 73; 149 ER 999; 3 LJEx 317; 4 Tyr 677	Court of Exchequer	United Kingdom	circa 1834	CommonLII	15
356 US 39	356 US 39	United States Supreme Court	United States		Westlaw	1
United States v Jaffray	97 F2d 488		United States		Westlaw	3
Comment, Business Expenses, Disallowances, and Public Policy	72 Yale Law Journal 108	Yale Law Journal	United States		HeinOnline / Westlaw	8
27 ALR 2d 492	27 ALR 2d 492		United States			1
19 ALR 129	19 ALR 129		Australia		LexisNexis AU	5
16 l Ed 2d 1115	16 L Ed 2d 1115		United States		LexisNexis	1
12 CTBR (NS) Case 68	12 CTBR (NS) Case 68		Australia			1

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