Healy v FCT 5

[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311

Administrative Appeals Tribunal

Australia

7th May, 2013

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
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
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
Mfula and Commissioner of Taxation (Taxation)	[2021] AATA 3067	Administrative Appeals Tribunal	Australia	30 Aug 2021	AustLII
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII

Legislation Cited

Legislation Name	Provision
Bankruptcy Act 1966 (Cth)	s41
Corporations Act 2001 (Cth)
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.5
Taxation Administration Act 1953 (Cth)	s1, s5, s8, s14ZL, s14ZQ, s14ZS, s14ZY, s14ZZ, s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII	9
Sanctuary Lakes Pty Ltd v FCT	[2012] ATC 10-255		Australia	circa 2012	IntelliConnect	1
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII	43
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	83
De Simone v FCT	[2009] FCA 446; [2009] ATC 20-101; 49 AAR 558; 75 ATR 543	Federal Court of Australia	Australia - Commonwealth	9 May 2009	AustLII	2
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	2 Apr 2009	AustLII	15
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	88
Falcetta v FCT	[2004] FCAFC 117; 207 ALR 102; (2004) 56 ATR 59	Federal Court of Australia	Australia - Commonwealth	10 May 2004	AustLII	4
Bartlett v FCT	[2003] FCA 1125; (2003) 54 ATR 261	Federal Court of Australia	Australia - Commonwealth	21 Oct 2003	AustLII	8
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	118
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII	19
Austin v Secretary, Department of Family and Community Services	[1999] FCA 938; (1999) 92 FCR 138; (1999) 57 ALD 330; 29 AAR 528	Federal Court of Australia	Australia - Commonwealth	8 Jul 1999	AustLII	59
Steele v Deputy Commissioner of Taxation	[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	4 Mar 1999	AustLII	258
Secretary, Department of Employment, Education, Training and Youth Affairs v MacKay	(1998) 58 ALD 130; (1998) 29 AAR 95		Australia	circa 1998	LexisNexis AU	11
Bramwell v Repatriation Commission	(1998) 158 ALR 623; (1998) 51 ALD 56; (1998) 28 AAR 342		Australia	circa 1998	LexisNexis AU	74
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
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII	160
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	452
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	368
Re Kirby and Collector of Customs	(1989) 20 ALD 369		Australia	circa 1989	LexisNexis AU	26
Re Parisi and Australian Federal Police	(1987) 14 ALD 11		Australia	circa 1987	LexisNexis AU	11
Re Queensland Mines Ltd and Export Development Grants Board	(1985) 7 ALD 357; (1985) 3 AAR 30		Australia	circa 1985	LexisNexis AU	11
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
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
Minister for Immigration and Ethnic Affairs v Pochi	(1980) 4 ALD 139		Australia	circa 1980	LexisNexis AU	3914
Re Jeans and Secretary, Department of Housing and Construction	(1979) 2 ALD 337		Australia	circa 1979	LexisNexis AU	6
Re Greenham and Minister for Capital Territory	(1979) 2 ALD 137		Australia	circa 1979	LexisNexis AU	98
Grolier Enterprises v Australian Postal Commission	20 ALR 672; 29 FLR 121; (1977) 1 ALD 10		Australia	circa 1977	LexisNexis AU	6
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII	248
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
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
Commissioner of Taxation v James Flood Pty Ltd	[1953] CLR 492		Australia - Commonwealth	circa 1953	Legal Online / Westlaw	1
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
Hallstroms Pty Ltd v FCT	(1946) 72 CLR 643		Australia - Commonwealth	circa 1946	Legal Online / Westlaw	2
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	398
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
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
Pole v Leask	[1861-73] All ER 535; (1863) 8 LT 645; (1863) 33 LJCh 155		United Kingdom	circa 1861	LexisNexis	43

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