"The character of the advantage sought"
|
(1997) 26 Australian Tax Review 131
|
Australian Tax Review
|
Australia
|
circa 1997
|
Legal Online / Informit
|
|
2
|
"Section 51(1): unlegislated tests of deductibility"
|
(1995) 24 Australian Tax Review 153
|
Australian Tax Review
|
Australia
|
circa 1995
|
Legal Online / Informit
|
|
2
|
"Deductions for personal expenditure – having your cake and eating it too"
|
(1994) 23 Australian Tax Review 205
|
Australian Tax Review
|
Australia
|
circa 1994
|
Legal Online / Informit
|
|
1
|
(1994) 6 (2) CCH Journal of Australian Taxation 47
|
(1994) 6 (2) CCH Journal of Australian Taxation 47
|
CCH Journal of Australian Taxation
|
Australia
|
circa 1994
|
Informit
|
|
1
|
Horton v Young
|
(1972) 1 Ch 157; 47 Tax Cas 60
|
Court of Chancery
|
United Kingdom
|
circa 1972
|
LexisNexis / Westlaw
|
|
26
|
Newsom v Robertson
|
(1953) 1 Ch 7; 33 Tax Cas 452
|
Court of Chancery
|
United Kingdom
|
circa 1953
|
LexisNexis / Westlaw
|
|
39
|
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
|
|
180
|
Hepples v FCT
|
[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231
|
High Court of Australia
|
Australia - Commonwealth
|
12 Feb 1992
|
AustLII
|
|
169
|
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
|
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 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
|
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
|
FCT v Green
|
[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142
|
High Court of Australia
|
Australia - Commonwealth
|
21 Jun 1950
|
AustLII
|
|
49
|
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
|
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
|
FCT v Munro
|
[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339
|
High Court of Australia
|
Australia - Commonwealth
|
25 Aug 1926
|
AustLII
|
|
364
|
In re The Income Tax Acts
|
(1903) 29 VLR 299
|
|
Australia - Victoria
|
circa 1903
|
|
|
3
|
Taylor v Provan
|
[1975] AC 194; 49 Tax Cas 579
|
|
United Kingdom
|
circa 1975
|
LexisNexis / Westlaw
|
|
44
|
Begg v Deputy Commissioner of Taxation (SA)
|
[1937] SAStRp 18; [1937] SASR 97; (1937) 4 ATD 257; (1937) 1 AITR 78
|
|
Australia - South Australia
|
17 May 1937
|
AustLII
|
|
16
|
Owen v Pook
|
[1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571
|
|
United Kingdom
|
circa 1970
|
LexisNexis / Westlaw
|
|
41
|
Andrews v Astley
|
(1924) 8 Tax Cas 589
|
|
United Kingdom
|
circa 1924
|
|
|
2
|
Newsom v Robertson
|
[1952] 2 All ER 728; (1952) 33 Tax Cas 542
|
|
United Kingdom
|
circa 1952
|
LexisNexis
|
|
11
|
485 Atd 405
|
485 ATD 405
|
|
Australia
|
circa 1936
|
|
|
1
|
501 Atd 414
|
501 ATD 414
|
|
Australia
|
circa 1936
|
|
|
1
|
Nolder v Walters
|
(1930) 15 Tax Cas 380; (1930) 46 TLR 397
|
|
United Kingdom
|
circa 1930
|
LexisNexis
|
|
22
|
Re Income Tax Acts
|
[1903] VicLawRp 89; (1903) 29 VLR 298; (1903) 29 CLE 298; 25 ALT 110
|
|
Australia - Victoria
|
13 Nov 1903
|
AustLII
|
|
14
|