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Steele v Deputy Commissioner of Taxation   flag  258

[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139
High Court of Australia
Australia - Commonwealth
4th March, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Meakins and Commissioner of Taxation (Taxation) [2023] AATA 3852 Administrative Appeals Tribunal Australia 17 Nov 2023 AustLII flag
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
DiStefano and Commissioner of Taxation (Taxation) [2023] AATA 1697 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
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 flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD TD2023/D4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
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 flag
Khan and Commissioner of Taxation (Taxation) [2021] AATA 367 Administrative Appeals Tribunal Australia 3 Mar 2021 AustLII flag
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2020] FCAFC 169 Federal Court of Australia Australia - Commonwealth 21 Oct 2020 AustLII flag
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2020] FCAFC 92; (2020) 277 FCR 253 Federal Court of Australia Australia - Commonwealth 27 May 2020 AustLII flag 10
Hill and Commissioner of Taxation (Taxation) [2019] AATA 1723 Administrative Appeals Tribunal Australia 8 Jul 2019 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR PR2019/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR TR2019/4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
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 flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR PR2018/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
BHP Billiton Iron Ore Pty Ltd v Treby [2017] WADC 6 District Court of Western Australia Australia - Western Australia 20 Jan 2017 AustLII flag 9
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR PR2017/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR TR2016/3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR PR2016/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR PR2016/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR PR2016/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR PR2016/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR PR2016/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
Applicant 6115 of 2013 and Commissioner of Taxation [2015] AATA 244 Administrative Appeals Tribunal Australia 23 Apr 2015 AustLII flag
Ausnet Transmission Group Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [2015] HCATrans 76 High Court of Australia Australia - Commonwealth 9 Apr 2015 AustLII flag
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322 Federal Court of Australia Australia - Commonwealth 19 Feb 2015 AustLII flag 8
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR PR2015/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR PR2015/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR PR2015/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
Nelson v Commissioner of Taxation [2014] FCAFC 163; 144 ALD 512 Federal Court of Australia Australia - Commonwealth 2 Dec 2014 AustLII flag 6
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR PR2014/18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR PR2014/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR PR2014/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR 18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
Healy v FCT [2013] AATA 281; 96 ATR 123; [2013] ATC 10-311 Administrative Appeals Tribunal Australia 7 May 2013 AustLII flag 5
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR PR2013/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR PR2013/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/23 - Income tax: tax consequences for an investor in a Westpac Retirement Deposit [2013] ATOPR PR2013/23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR PR2013/17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/23 - Income tax: tax consequences for an investor in a Westpac Retirement Deposit [2013] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR 17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR 22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR 29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Holder of NSW Waratah Inflation Protected Annuity Bonds and NSW Waratah Fixed Rate Bonds [2012] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR PR2012/23W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR PR2012/29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR PR2012/15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR PR2012/22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR PR2012/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Holder of NSW Waratah Inflation Protected Annuity Bonds and NSW Waratah Fixed Rate Bonds [2012] ATOPR PR2012/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR 15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
IEL Finance Ltd v Commissioner of Taxation [2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209 Federal Court of Australia Australia - Commonwealth 20 Aug 2010 AustLII flag 2
Forrest v Commissioner of Taxation [2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163 Federal Court of Australia Australia - Commonwealth 5 Feb 2010 AustLII flag 12
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR PR2010/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR PR2010/11W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR PR2010/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR PR2010/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR PR2010/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR PR2010/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
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 flag 5
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 30
Spriggs and Riddell v Commissioner of Taxation of the Commonwealth of Australia [2009] HCATrans 68 High Court of Australia Australia - Commonwealth 21 Apr 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR PR2009/46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR 12 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR 25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR 26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR 35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR 39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR 43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR 44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR 45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR 46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR 47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR 48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR 53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR PR2009/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR PR2009/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR PR2009/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR PR2009/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR PR2009/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR PR2009/10W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR PR2009/12W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR PR2009/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR PR2009/23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR PR2009/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR PR2009/25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR PR2009/26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR PR2009/27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR PR2009/34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR PR2009/35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR PR2009/39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR PR2009/43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR PR2009/44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR PR2009/45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR PR2009/47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR PR2009/48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR PR2009/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR PR2009/53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
St George Bank Ltd v FCT [2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018 Federal Court of Australia Australia - Commonwealth 11 Apr 2008 AustLII flag 15
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3 [2008] ATOPR 68 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR 67 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts [2008] ATOTR TR2008/6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts [2008] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR PR2008/73W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR PR2008/70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR PR2008/69W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3 [2008] ATOPR PR2008/68W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR PR2008/67W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR 73 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR 70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR 69 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Spriggs v FCT [2007] FCA 1817 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 1
Petersen and Deputy Commissioner of Taxation [2007] AATA 1896; 70 ATR 644 Administrative Appeals Tribunal Australia 26 Oct 2007 AustLII flag
Balestra and Commissioner of Taxation [2007] AATA 1845; 70 ATR 173 Administrative Appeals Tribunal Australia 5 Oct 2007 AustLII flag
Hyde and Commissioner of Taxation [2007] AATA 1800; 70 ATR 410; 99 ALD 191 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Leggett and Commissioner of Taxation [2007] AATA 1737; 69 ATR 903; 97 ALD 463 Administrative Appeals Tribunal Australia 3 Sep 2007 AustLII flag
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Miniello and Commissioner of Taxation [2007] AATA 1470; (2007) 68 ATR 565 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Liu v Inghams Enterprises Pty Ltd [2007] WASCA 9 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 10 Jan 2007 AustLII flag
Peerless Marine Pty Ltd v FCT [2006] AATA 765; (2006) 63 ATR 1303 Administrative Appeals Tribunal Australia 8 Sep 2006 AustLII flag 9
Central Bayside General Practice Association Ltd v Commissioner of State Revenue [2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220 High Court of Australia Australia - Commonwealth 31 Aug 2006 AustLII flag 82
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
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 flag 75
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2006] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements [2006] ATOTR TR2006/2 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Re Ormiston and FCT [2005] AATA 978; 60 ATR 1277 Administrative Appeals Tribunal Australia 5 Oct 2005 AustLII flag 2
Davies and Commissioner of Taxation [2005] AATA 767; 60 ATR 1258 Administrative Appeals Tribunal Australia 11 Aug 2005 AustLII flag
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR TR2005/12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Health Department of Western Australia v Prosser [2004] WASCA 83 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 May 2004 AustLII flag 10
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
Gifford v Canada [2004] SCC 15; [2004] 1 SCR 411; [2004] SCJ No 13 Supreme Court of Canada Canada 4 Mar 2004 Supreme Court of Canada flag 2
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities [2004] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities [2004] ATOTR TR2004/4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Spassked Pty Ltd v Commissioner of Taxation [2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 52
Attorney-General (WA) v Marquet [2003] HCA 67; (2003) 217 CLR 545; (2003) 202 ALR 233; (2003) 78 ALJR 105 High Court of Australia Australia - Commonwealth 13 Nov 2003 AustLII flag 151
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Spassked Pty Ltd v Commissioner of Taxation (No 5) [2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337 Federal Court of Australia Australia - Commonwealth 14 Feb 2003 AustLII flag 19
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Aktiebolaget Hassle v Alphapharm Pty Ltd [2002] HCA 59; (2002) 212 CLR 411; (2002) 194 ALR 485; (2002) 56 IPR 129; (2002) 77 ALJR 398; [2003] AIPC 91-838 High Court of Australia Australia - Commonwealth 12 Dec 2002 AustLII flag 564
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
P & G Rocca Pty Ltd v Commissioner of Taxation [2002] FCA 732 Federal Court of Australia Australia - Commonwealth 11 Jun 2002 AustLII flag 1
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities [2002] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR TR2002/4 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes [2002] ATOTR TR2002/15 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities [2002] ATOTR TR2002/16 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes [2002] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Hart v FCT [2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 16
Firth v Commissioner of Taxation [2001] FCA 1300 Federal Court of Australia Australia - Commonwealth 13 Sep 2001 AustLII flag 1
Commissioner of Taxation v Jones [2001] FCA 1153 Federal Court of Australia Australia - Commonwealth 22 Aug 2001 AustLII flag
FCT v Anovoy Pty Ltd [2001] FCA 447; (2001) 47 ATR 51 Federal Court of Australia Australia - Commonwealth 23 Apr 2001 AustLII flag 8
McEvoy and Commissioner of Taxation [2001] AATA 191; 46 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Van Dongen v Masters Dairy [2001] WASCA 1 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 19 Jan 2001 AustLII flag 5
FCT v Broken Hill Pty Co Ltd [2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 38
Commissioner of Taxation v Payne S252/1999 [2000] HCATrans 415 High Court of Australia Australia - Commonwealth 3 Aug 2000 AustLII flag
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7 Federal Court of Australia Australia - Commonwealth 31 Jul 2000 AustLII flag 25
Anovoy Pty Ltd v Commissioner of Taxation [2000] FCA 953 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 1
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR 36 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR PR2000/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR PR2000/36W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR TR2000/2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
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 flag 2
Bell & Moir Corporation Pty Ltd v FCT [1999] FCA 1009 Federal Court of Australia Australia - Commonwealth 28 Jul 1999 AustLII flag 3
Commissioner of Taxation v Brown [1999] FCA 721; (1999) 43 ATR 1 Federal Court of Australia Australia - Commonwealth 3 Jun 1999 AustLII flag 2
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
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 flag 1
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR 72 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period) [1999] ATOPR 54 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR PR1999/80W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR PR1999/76W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR PR1999/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR PR1999/37W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR PR1999/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR PR1999/14W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR 37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR 93 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR 80 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR 76 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR PR1999/93W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period) [1999] ATOPR PR1999/54W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR PR1999/72W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag
"Context and complexity: some reflections by a new Judge" (FCA) [2010] FedJSchol 19 Perram, Justice Nye Australia circa 2010 AustLII flag
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?" (2005) 8 (2) Journal of Australian Taxation 328 Teo, Eu-Jin Australia circa 2005 AustLII flag
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT" (2005) 8 (2) Journal of Australian Taxation 217 Boccabella, Dale Australia circa 2005 AustLII flag
"Quarantining Interest Deductions for Negatively Geared Rental Property Investments" (2005) 3 E-Journal of Tax Research 65 O'Donnell, Jim Australia circa 2005 AustLII flag
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Krever, Richard Australia circa 2003 AustLII flag 8
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax" (2001) 25 Melbourne University Law Review 495 Stewart, Miranda Australia circa 2001 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44, s51
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1922 (Cth)
The Act (NSW) s51

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
James Hardie & Co Pty Ltd v Seltsam Pty Ltd [1998] HCA 78; (1998) 196 CLR 53; 159 ALR 268; 73 ALJR 232 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 202
James Hardie & Coy Pty Ltd v Seltsam Pty Ltd (1998) 73 ALJR 238 Australia circa 1998 flag 14
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
Wharf Properties Ltd v Commissioner of Inland Revenue [1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334 Privy Council United Kingdom 27 Jan 1997 BAILII flag 12
Steele v Commissioner of Taxation (1997) 73 FCR 330; (1996) 154 ALR 438; (1997) 35 ATR 285 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 15
Temelli v FCT (1997) 36 ATR 417 Australia circa 1997 Legal Online / Westlaw flag 7
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
Steele v Commissioner of Taxation (Cth) (1996) 31 ATR 510 Australia circa 1996 Legal Online / Westlaw flag 3
Zickar v MGH Plastic Industries Pty Ltd [1996] HCA 31; (1996) 187 CLR 310; (1996) 140 ALR 156; (1996) 71 ALJR 32; (1996) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 360
Wharf Properties Ltd v Commissioner of Inland Revenue [1995] HKCA 552; [1996] 1 HKC 535; [1995] 2 HKLR 552 Hong Kong Court of Appeal Hong Kong 13 Dec 1995 HKLII flag 3
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23
Wharf Properties Ltd v Commissioner of Inland Revenue [1994] HKCFI 362; [1995] 1 HKLR 347 Hong Kong Court of First Instance Hong Kong 30 Sep 1994 HKLII flag 3
Associated Minerals Consolidated Ltd v Commissioner of Taxation (1994) 53 FCR 115; (1994) 124 ALR 254; (1994) 29 ATR 147 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 10
Taxation, Commissioner of (Cth) v Energy Resources of Australia Ltd (1994) 28 ATR 67 Australia circa 1994 Legal Online / Westlaw flag 6
William John Crawford v Commissioner of Taxation [1993] FCA 647; 27 ATR 326 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 3
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
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 flag 412
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq) [1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 58
Bropho v Western Australia [1990] HCA 24; (1990) 171 CLR 1; (1990) 93 ALR 207; 64 ALJR 374 High Court of Australia Australia - Commonwealth 20 Jun 1990 AustLII flag 677
(1990) 170 CLR 321 (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3516
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 367
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 424
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes (1985) 16 ATR 867 Australia circa 1985 Legal Online / Westlaw flag 11
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 48
(1979) 43 FLR 217 (1979) 43 FLR 217 Australia circa 1979 Legal Online / Westlaw flag 34
FCT v Total Holdings (Australia) Pty Ltd (1979) 24 ALR 401; 9 ATR 885; 43 FLR 217 Australia circa 1979 LexisNexis AU flag 25
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
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 flag 93
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135
Tai On Machinery Works Ltd v CIR [1969] 1 HKTC 411 Hong Kong circa 1969 flag 5
Rathborne v Abel [1965] ALR 545; (1964) 38 ALJR 293 Australia circa 1965 LexisNexis AU flag 64
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
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 flag 168
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
Scobie v K D Welding Co Pty Ltd (1959) 103 CLR 314 Australia - Commonwealth circa 1959 Legal Online / Westlaw flag 31
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
R v Kirby; Ex parte Boilermakers' Society of Australia [1956] HCA 10; (1956) 94 CLR 254; [1956] ALR 163 High Court of Australia Australia - Commonwealth 2 Mar 1956 AustLII flag 724
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
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 304
Grace Brothers Pty Ltd v The Commonwealth [1946] HCA 11; (1946) 72 CLR 269; [1946] ALR 209 High Court of Australia Australia - Commonwealth 17 Apr 1946 AustLII flag 86
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
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 397
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 28
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
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 flag 224
European Investment Trust Co Ltd v Jackson (1932) 18 Tax Cas 1 United Kingdom circa 1932 flag 10
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Moffatt v Webb [1913] HCA 13; 16 CLR 120; 19 ALR 190 High Court of Australia Australia - Commonwealth 13 Mar 1913 AustLII flag 22
Stamoulis v Deputy Commissioner of Taxation 37 ATR 326 Australia circa 1936 Legal Online / Westlaw flag 1
Anglo-Continental Guano Works v Bell 3 Tax Cas 239 United Kingdom circa 1936 flag 10

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