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It 2656 - Income Tax : Deductibility of Takeover Defence Costs   flag 

[1991] ATOITR IT2656
Australian Taxation Office
Australia - Commonwealth
17th October, 1991

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8
Income Tax Assessment Act 1997 (Cth)
Companies (Acquisition of Shares) Act 1980 (Cth) s22, s32

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Swan Brewery Co Ltd [1991] FCA 463; (1991) 30 FCR 553; (1991) 22 ATR 295 Federal Court of Australia Australia - Commonwealth 2 Oct 1991 AustLII flag 13
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 flag 188
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
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
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 flag 849
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
Inland Revenue Commissioners v Appuhamy [1963] AC 127 United Kingdom circa 1963 LexisNexis / Westlaw flag 1
Inland Revenue Commissioners v Appuhamy [1963] 2 AC 127 United Kingdom circa 1963 LexisNexis / Westlaw flag 1
Taxation, Commissioner of (Cth) v Consolidated Fertilizers Ltd (1991) 101 ALR 385; (1991) 22 ATR 281 Australia circa 1991 LexisNexis AU flag 10
AAT Case 7769 23 ATR 1086 Australia circa 1958 Legal Online / Westlaw flag 2
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
Pye v Commissioner of Taxation (Cth) (1959) 33 ALJR 337; 12 ATD 118 Australia circa 1959 flag 3

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