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W Nevill & Co Ltd v FCT     152

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		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		10
Secretary to the Department of Economic Development, Jobs, Transport and Resources v Caradi Pty Ltd	[2018] VSC 696	Supreme Court of Victoria	Australia - Victoria	15 Nov 2018	AustLII		10
TD 2016/15 - Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?	[2016] ATOTD TD2016/15	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/15 - Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?	[2016] ATOTD 15	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
MZZZW v Minister for Immigration and Border Protection	[2015] FCAFC 133; (2015) 234 FCR 154; (2015) 328 ALR 433; (2015) 67 AAR 159	Federal Court of Australia	Australia - Commonwealth	16 Sep 2015	AustLII		76
Thomas and Commissioner of Taxation	[2015] AATA 687	Administrative Appeals Tribunal	Australia	9 Sep 2015	AustLII		3
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		32
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Desalination Technology Pty Ltd v Commissioner of Taxation	[2013] AATA 846	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		3
Commissioner of Taxation v Nash	[2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251	Federal Court of Australia	Australia - Commonwealth	16 Apr 2013	AustLII		3
Nash and Commissioner of Taxation	[2012] AATA 719	Administrative Appeals Tribunal	Australia	17 Oct 2012	AustLII		1
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 and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
Confidential and Commissioner of Taxation, Re	[2012] AATA 20; (2012) 56 AAR 273; (2012) 127 ALD 353	Administrative Appeals Tribunal	Australia	16 Jan 2012	AustLII		1
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?	[2012] ATOTD 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?	[2012] ATOTD TD2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
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		16
John Waters v FCT	[2010] AATA 846	Administrative Appeals Tribunal	Australia	28 Oct 2010	AustLII
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
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
Romanin v FCT	[2008] FCA 1532; (2008) 73 ATR 760; [2008] ATC 20-055	Federal Court of Australia	Australia - Commonwealth	16 Oct 2008	AustLII		7
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
Re Frisch and FCT	[2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551	Administrative Appeals Tribunal	Australia	3 Jun 2008	AustLII		4
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
Commissioner of Taxation v Day	[2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		13
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Staker and Commissioner of Taxation	[2007] AATA 1442; (2007) 66 ATR 895	Administrative Appeals Tribunal	Australia	20 Jun 2007	AustLII		2
Flegg and Commissioner of Taxation	[2007] AATA 1336; 66 ATR 862	Administrative Appeals Tribunal	Australia	18 May 2007	AustLII
Taxpayer and Commissioner of Taxation	[2006] AATA 100; 61 ATR 1192	Administrative Appeals Tribunal	Australia	7 Feb 2006	AustLII		1
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
VBI and Commissioner of Taxation	[2005] AATA 683; 59 ATR 1197	Administrative Appeals Tribunal	Australia	19 Jul 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR TR2005/6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Morris v Commissioner of Taxation	[2002] FCA 616	Federal Court of Australia	Australia - Commonwealth	14 May 2002	AustLII		4
Mandikos and Commissioner of Taxation	[2001] AATA 716; 48 ATR 1077	Administrative Appeals Tribunal	Australia	16 Aug 2001	AustLII
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		25
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Service v FCT	[2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		35
NT1998/385-386 and Commissioner of Taxation	[1999] AATA 406; 42 ATR 1090	Administrative Appeals Tribunal	Australia	10 Jun 1999	AustLII
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 758	Federal Court of Australia	Australia - Commonwealth	2 Jul 1998	AustLII
QT96/255, QT97/179-180 and Commissioner of Taxation	[1997] AATA 524; 38 ATR 1019	Administrative Appeals Tribunal	Australia	28 Nov 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 502; 37 ATR 1144	Administrative Appeals Tribunal	Australia	24 Nov 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR TR97/7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
QT94/116 and Commissioner of Taxation	[1995] AATA 144	Administrative Appeals Tribunal	Australia	30 May 1995	AustLII
Gandy Timbers Pty Ltd v Commissioner of Taxation	[1995] FCA 1111; 30 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1995	AustLII
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
TT93/29 and Commissioner of Taxation	[1994] AATA 571; 30 ATR 1001	Administrative Appeals Tribunal	Australia	13 Jul 1994	AustLII
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 900	Federal Court of Australia	Australia - Commonwealth	10 Feb 1994	AustLII
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII		23
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
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Bowron Australia Pty Ltd	[1992] FCA 577	Federal Court of Australia	Australia - Commonwealth	30 Nov 1992	AustLII
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions	[1992] ATOITR IT2682	Australian Taxation Office	Australia - Commonwealth	21 May 1992	AustLII
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
Re Taxation Appeals	[1992] AATA 41	Administrative Appeals Tribunal	Australia	4 Feb 1992	AustLII
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
Re Taxation Appeals	[1991] AATA 131; 22 ATR 3218	Administrative Appeals Tribunal	Australia	22 May 1991	AustLII
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
Re Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 10	Federal Court of Australia	Australia - Commonwealth	5 Feb 1991	AustLII
Re Ogilvy and Mather Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 344	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII
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		58
WT88/25 and Commissioner of Taxation	[1990] AATA 484; 21 ATR 3434	Administrative Appeals Tribunal	Australia	29 May 1990	AustLII
Repatriation Commission v Gordon	[1990] FCA 41	Federal Court of Australia	Australia - Commonwealth	22 Feb 1990	AustLII		2
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
QT86/149-150 and Commissioner for Taxation	[1989] AATA 197; 20 ATR 3966	Administrative Appeals Tribunal	Australia	25 Aug 1989	AustLII
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation	[1989] FCA 292; (1989) 20 ATR 1038	Federal Court of Australia	Australia - Commonwealth	4 Aug 1989	AustLII		3
Re Telecasters North Queensland Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 186	Federal Court of Australia	Australia - Commonwealth	25 May 1989	AustLII
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
VT88/23 and Commissioner of Taxation	[1989] AATA 21; 20 ATR 3310	Administrative Appeals Tribunal	Australia	2 Feb 1989	AustLII
National Mutual Holdings Pty Ltd v The Sentry Corporation	[1988] FCA 396	Federal Court of Australia	Australia - Commonwealth	14 Nov 1988	AustLII		1
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
Re Taxation Appeals	[1988] AATA 293	Administrative Appeals Tribunal	Australia	30 Sep 1988	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Re Wen Lin Yeung and Tai Fong Yeung v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 73	Federal Court of Australia	Australia - Commonwealth	17 Mar 1988	AustLII
NT86/10622 and Commissioner of Taxation	[1988] AATA 9; 19 ATR 3141	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII
NT87/3043 and Commissioner of Taxation	[1988] AATA 17; 19 ATR 3122	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys	[1987] FCA 337	Federal Court of Australia	Australia - Commonwealth	2 Oct 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust)	[1987] FCA 317	Federal Court of Australia	Australia - Commonwealth	17 Sep 1987	AustLII
NT86/10058-59 and Commissioner of Taxation	[1987] AATA 271; 18 ATR 3747	Administrative Appeals Tribunal	Australia	17 Jul 1987	AustLII
It 2420 - Income Tax : Deduction for Lease Shortfall Payment on Disposal of Motor Vehicle	[1987] ATOITR IT2420	Australian Taxation Office	Australia - Commonwealth	2 Jul 1987	AustLII
NT86/9318-19 and Commissioner of Taxation	[1987] AATA 80; 18 ATR 3291	Administrative Appeals Tribunal	Australia	6 Mar 1987	AustLII
NT86/7570 and Commissioner of Taxation	[1987] AATA 57	Administrative Appeals Tribunal	Australia	20 Feb 1987	AustLII
B668/1985 and Commissioner of Taxation	[1986] AATA 320; (1986) 18 ATR 3043	Administrative Appeals Tribunal	Australia	23 Oct 1986	AustLII		1
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer	[1986] FCA 140	Federal Court of Australia	Australia - Commonwealth	5 May 1986	AustLII
FCT v Australian Guarantee Corporation Ltd	[1946] ArgusLawRp 25; (1946) 52 ALR 209	Argus Law Reports	Australia	23 Aug 1984	AustLII
Australian Guarantee Corporation Ltd v Commissioner of Taxation (Cth)	[1983] FCA 312; 50 ALR 630; (1983) 74 FLR 73; (1983) 15 ATR 53	Federal Court of Australia	Australia - Commonwealth	24 Nov 1983	AustLII		4
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		48
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		28
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 Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
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
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		7
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		48
Nilsen Development Laboratories Pty Ltd v FCT	[1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255	Federal Court of Australia	Australia - Commonwealth	8 Oct 1979	AustLII		7
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
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		93
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
City of Essendon v Cox	[1967] VicRp 58; [1967] VR 545; (1966) 24 LGRA 30		Australia - Victoria	20 Dec 1966	AustLII		18
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		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		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 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
Rex v Lee	[1950] ArgusLawRp 55; (1950) 57 ALR 517	Argus Law Reports	Australia	23 Jun 1950	AustLII
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
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] 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		305
Hallstroms Pty Ltd v Commissioner of Taxation	[1946] ArgusLawRp 81; (1946) 52 ALR 434	Argus Law Reports	Australia	7 Oct 1946	AustLII
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
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
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		28
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 110; (1939) 45 ALR 10	Argus Law Reports	Australia	23 Dec 1938	AustLII
Commissioner of Taxation (NSW) v Ash; Ash v FCT	[1938] ArgusLawRp 112; (1939) 45 ALR 280	Argus Law Reports	Australia	23 Dec 1938	AustLII
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 81; (1938) 44 ALR 498	Argus Law Reports	Australia	17 Sep 1938	AustLII
Wright v The Victorian Railways Commissioners	[1938] ArgusLawRp 76; (1938) 44 ALR 501	Argus Law Reports	Australia	6 Sep 1938	AustLII
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 23	Privy Council	United Kingdom	27 Jul 1965	BAILII
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		1
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92	[1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327	High Court of New Zealand	New Zealand	29 Sep 1993	NZLII		2
Commissioner of Inland Revenue v Glen Eden Metal Spinners Ltd HC Auckland M902/88	[1989] NZHC 2671	High Court of New Zealand	New Zealand	7 Sep 1989	NZLII
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII		10
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		94
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue	[1983] FJSC 7	Supreme Court of Fiji	Fiji	18 May 1983	PacLII		1
Cook Islands Motor Centre Ltd v Collector of Inland Revenue	[1980] CKHC 1	High Court of the Cook Islands	Cook Islands	14 May 1980	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "	(2015) 39 (2) University of Western Australia Law Review 99	Murray, Ian; Wright, Stephen	Australia - Western Australia	circa 2015	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"The Taxation Treatment of Long Tail Liabilities"	[2009] JlALawTA 23	Sangkuhl, Elfriede	Australia	circa 2009	AustLII
"On the Use of Classical Allusions in Judgment Writing"	(2008) 31 University of New South Wales Law Journal 56	Elms, Elwyn	Australia	circa 2008	AustLII		1
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"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		1
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	AustLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	AustLII
"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)"	[1995] RevenueLawJl 5	Burford, Karen	Australia	circa 1995	AustLII
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act"	[1994] RevenueLawJl 3	Delaney, Thomas P	Australia	circa 1994	AustLII
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth"	(1966-1967) 2 Federal Law Review 115	Higgins, T J	Australia	circa 1967	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92	[1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327	High Court of New Zealand	New Zealand	29 Sep 1993	NZLII		2
Commissioner of Inland Revenue v Glen Eden Metal Spinners Ltd HC Auckland M902/88	[1989] NZHC 2671	High Court of New Zealand	New Zealand	7 Sep 1989	NZLII
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII		10
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		94
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue	[1983] FJSC 7	Supreme Court of Fiji	Fiji	18 May 1983	PacLII		1
Cook Islands Motor Centre Ltd v Collector of Inland Revenue	[1980] CKHC 1	High Court of the Cook Islands	Cook Islands	14 May 1980	PacLII