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TR 2022/4 - Income tax: section 100A reimbursement agreements   flag 

[2022] ATOTR 4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2011 Measures No. 5) Bill 2011 (Cth)
Income Tax Rates Act 1986 (Cth) s4
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
Markiewicz v Crnjac [2021] VSCA 290 Supreme Court of Victoria - Court of Appeal Australia - Victoria 25 Oct 2021 AustLII flag 17
Holdsworth v Commissioner of Police, New South Wales Police Force [2020] NSWSC 228 Supreme Court of New South Wales Australia - New South Wales 13 Mar 2020 AustLII flag 3
Ellison v Sandini Pty Ltd [2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249 Federal Court of Australia Australia - Commonwealth 27 Mar 2018 AustLII flag 27
Millar v Commissioner of Taxation [2016] FCAFC 94; (2016) 243 FCR 302; (2016) 103 ATR 592; (2016) 2016 ATC 20-578 Federal Court of Australia Australia - Commonwealth 4 Jul 2016 AustLII flag 10
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1501; (2014) 99 ATR 748 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2014 AustLII flag 11
Wellington Capital Ltd v Australian Securities and Investments Commission [2014] HCA 43; (2014) 254 CLR 288; (2014) 314 ALR 211; (2014) 89 ALJR 24; (2014) 106 ACSR 12 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 44
Commissioner of Taxation v BHP Billiton Ltd [2011] HCA 17; (2011) 244 CLR 325; (2011) 277 ALR 224; (2011) 79 ATR 1; (2011) 85 ALJR 638; [2011] ATC 20-264 High Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 27
126 For 2010 126 For 2010 Court of Exchequer United Kingdom circa 2010 flag 2
40 For 2010 40 For 2010 Court of Exchequer United Kingdom circa 2010 flag 2
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
Raftland Pty Ltd v Commissioner of Taxation [2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49 Federal Court of Australia Australia - Commonwealth 17 Feb 2006 AustLII flag 16
Igloo Homes Pty Ltd v Sammut Constructions Pty Ltd [2005] NSWCA 280; [2006] ANZ Conv R 142; [2005] ATC 4,986; 61 ATR 593 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 29 Nov 2005 AustLII flag 16
Idlecroft Pty Ltd v Commissioner of Taxation [2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224 Federal Court of Australia Australia - Commonwealth 5 Aug 2005 AustLII flag 10
Deputy Commissioner of Taxation v Clark [2003] NSWCA 91; 176 FLR 235; (2003) 57 NSWLR 113; 52 ATR 526; 45 ACSR 332; 21 ACLC 1063; 45 ASCR 332 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 May 2003 AustLII flag 139
Permanent Trustee Australia Co Ltd v FAI General Insurance Co Ltd [2001] NSWCA 20; 160 FLR 435; 187 ALR 380; (2001) 50 NSWLR 679; 11 ANZ Insurance Cases 61-491 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 12 Mar 2001 AustLII flag 74
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
Rippon , J T v Commissioner of Taxation [1992] FCA 199; 23 ATR 209 Federal Court of Australia Australia - Commonwealth 11 May 1992 AustLII flag 7
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
East Finchley Pty Ltd v Commissioner of Taxation [1989] FCA 720 Federal Court of Australia Australia - Commonwealth circa 1989 AustLII flag 3
[1987] Fca 655 [1987] FCA 655 Federal Court of Australia Australia - Commonwealth circa 1987 AustLII flag 2
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) [1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059 Federal Court of Australia Australia - Commonwealth 30 Oct 1984 AustLII flag 24
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 79
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
Commissioner for Taxation of the Commonwealth of Australia v Lutovi Investments Pty Ltd [1978] FCA 53 Federal Court of Australia Australia - Commonwealth circa 1978 AustLII flag 2
Peate v FCT [1964] HCA 84; (1964) 111 CLR 443 High Court of Australia Australia - Commonwealth 12 Aug 1964 AustLII flag 5
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
Bell v FCT [1953] HCA 99 High Court of Australia Australia - Commonwealth 8 May 1953 AustLII flag 3
Jaques v FCT [1924] HCA 60 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 3
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
Blackburn, Low & Co v Vigors [1887] UKLawRpAC 40; [1886] UKLawRpKQB 91; (1887) 12 AC 531; 17 QBD 553 Queen's Bench United Kingdom 28 May 1886 CommonLII flag 58

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