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Clough Ltd v Commissioner of Taxation   flag  7

[2021] FCAFC 197; 114 ATR 1
Federal Court of Australia
Australia - Commonwealth
12th November, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Satterley Property Group Pty Ltd v FCT [2024] FCA 421 Federal Court of Australia Australia - Commonwealth 26 Apr 2024 AustLII flag
Ionita and Commissioner of Taxation (Taxation) [2024] AATA 808 Administrative Appeals Tribunal Australia 19 Apr 2024 AustLII flag
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
DiStefano and Commissioner of Taxation (Taxation) [2023] AATA 1697 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 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 TD2023/D4 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 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag

Legislation Cited

Legislation Name Provision
The Act (Cth) s1, s8
Income Tax Assessment Act 1936 (Cth) s1, s8
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Clough Ltd v Commissioner of Taxation [2021] FCA 108 Federal Court of Australia Australia - Commonwealth 18 Feb 2021 AustLII flag 3
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
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
Paciocco v Australia and New Zealand Banking Group Ltd 333 ALR 569; 90 ALJR 835; 258 CLR 525; [2016] HCA 28 High Court of Australia Australia - Commonwealth circa 2016 AustLII flag 273
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 32
Imperial Tobacco Canada Ltd v R [2012] DTC 5003 Canada circa 2012 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
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
Macquarie Finance Ltd v Commissioner of Taxation [2005] FCAFC 205; (2005) 146 FCR 77 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 16
Macquarie Finance Ltd v Commissioner of Taxation (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
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
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
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
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
Her Majesty R v Kaiser Petroleum Ltd [1990] 2 CTC 439 Canada circa 1990 flag 1
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
FCT v Foxwood (Tolga) Pty Ltd [1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427 High Court of Australia Australia - Commonwealth 2 Jun 1981 AustLII flag 28
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 flag 240
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 flag 117
Co v Furlong [1969] 2 All ER 760 United Kingdom circa 1969 LexisNexis flag 1
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
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Co Ltd v Smith (1963) 41 Tax Cas 264 United Kingdom circa 1963 flag 1
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
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 flag 173
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Co Ltd v Blasdale (1952) 33 Tax Cas 244 United Kingdom circa 1952 flag 2
Sons Ltd (1951) 33 Tax Cas 415 United Kingdom circa 1951 flag 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 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
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
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
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Bassett Enterprise Ltd v Petty (1938) 21 Tax Cas 730 United Kingdom circa 1938 flag 1
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 flag 152
Co Ltd (1933) 17 Tax Cas 497 United Kingdom circa 1933 flag 2
Royal Insurance Co v Watson [1897] AC 1 United Kingdom circa 1897 LexisNexis / Westlaw flag 16
Godden v A Wilson's Stores (Holdings) Ltd 40 Tax Cas 161 United Kingdom circa 1958 flag 9

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