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Fletcher v FCT     412

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BSKF and Commissioner of Taxation (Taxation) (Taxation)	[2024] AATA 3377	Administrative Appeals Tribunal	Australia	20 Sep 2024	AustLII
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 596	Administrative Appeals Tribunal	Australia	4 Apr 2024	AustLII		1
Kirk as trustee of the Property of Smith (a Bankrupt) v Smith	[2024] FCA 240	Federal Court of Australia	Australia - Commonwealth	15 Mar 2024	AustLII		1
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual	[2024] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual	[2024] ATOTR TR2024/3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
PR 2024/8 - WA Blue Gum Project 2024	[2024] ATOPR 8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
Charbord Investments Pty Ltd v Szwarcbord	[2023] VCC 2141	County Court of Victoria	Australia - Victoria	23 Nov 2023	AustLII		2
Meakins and Commissioner of Taxation (Taxation)	[2023] AATA 3852	Administrative Appeals Tribunal	Australia	17 Nov 2023	AustLII
Timeless Sunrise Pty Ltd v BigJ Enterprises Pty Ltd (No 10)	[2023] VSC 524	Supreme Court of Victoria	Australia - Victoria	4 Sep 2023	AustLII		3
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
DiStefano and Commissioner of Taxation (Taxation)	[2023] AATA 1697	Administrative Appeals Tribunal	Australia	16 Jun 2023	AustLII
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
DQTB and Commissioner of Taxation	[2023] AATA 515	Administrative Appeals Tribunal	Australia	28 Mar 2023	AustLII		2
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual	[2023] ATODTR TR2023/D1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
PR 2023/7 - WA Blue Gum Project 2023	[2023] ATOPR PR2023/7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/7 - WA Blue Gum Project 2023	[2023] ATOPR 7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII		1
In the matter of Elegant Swan Pty Ltd (in liquidation) (controllers appointed)	[2022] NSWSC 1451	Supreme Court of New South Wales	Australia - New South Wales	26 Oct 2022	AustLII		5
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2022] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		9
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2021] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
London and Commissioner of Taxation (Taxation)	[2022] AATA 644	Administrative Appeals Tribunal	Australia	4 Apr 2022	AustLII
XGPH and Commissioner of Taxation (Taxation)	[2022] AATA 567	Administrative Appeals Tribunal	Australia	29 Mar 2022	AustLII
PR 2022/4 - WA Blue Gum Project 2022	[2022] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2022	AustLII
PR 2022/4 - WA Blue Gum Project 2022	[2022] ATOPR PR2022/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2022	AustLII
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
Khan and Commissioner of Taxation (Taxation)	[2021] AATA 367	Administrative Appeals Tribunal	Australia	3 Mar 2021	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
PR 2021/5 - Income tax: WA Blue Gum Project 2021	[2021] ATOPR PR2021/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
PR 2021/5 - Income tax: WA Blue Gum Project 2021	[2021] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR TR2021/4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
PR 2020/7 - Income tax: WA Blue Gum Project 2020	[2020] ATOPR PR2020/7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2020	AustLII
PR 2020/7 - Income tax: WA Blue Gum Project 2020	[2020] ATOPR 7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2020	AustLII
PR 2019/2 - Income tax: WA Blue Gum Project 2019	[2019] ATOPR 2	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2019	AustLII
PR 2019/2 - Income tax: WA Blue Gum Project 2019	[2019] ATOPR PR2019/2	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2019	AustLII
Robert Angius v John Angius	[2018] NSWSC 1772	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2018	AustLII		4
Egan v Egan	[2018] NSWSC 202	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2018	AustLII		6
PR 2018/5 - Income tax: WA Blue Gum Project 2018	[2018] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2018/5 - Income tax: WA Blue Gum Project 2018	[2018] ATOPR PR2018/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
Masters and Commissioner of Taxation (Taxation)	[2017] AATA 1042	Administrative Appeals Tribunal	Australia	30 Jun 2017	AustLII		1
Vakiloroaya and Commissioner of Taxation (Taxation)	[2017] AATA 95	Administrative Appeals Tribunal	Australia	31 Jan 2017	AustLII		1
PR 2017/4 - Income tax: WA Blue Gum Project 2017	[2017] ATOPR PR2017/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2017/4 - Income tax: WA Blue Gum Project 2017	[2017] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
Ogden and Commissioner of Taxation (Taxation)	[2016] AATA 32	Administrative Appeals Tribunal	Australia	29 Jan 2016	AustLII		1
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016	[2016] ATOPR PR2016/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project	[2016] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project	[2016] ATOPR PR2016/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/4 - Income tax: WA Blue Gum Project 2016	[2016] ATOPR PR2016/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer	[2016] ATOPR PR2016/3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer	[2016] ATOPR PR2016/1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016	[2016] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer	[2016] ATOPR 1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/4 - Income tax: WA Blue Gum Project 2016	[2016] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer	[2016] ATOPR 3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII		9
Thomas and Commissioner of Taxation	[2015] AATA 687	Administrative Appeals Tribunal	Australia	9 Sep 2015	AustLII		3
Applicant 6115 of 2013 and Commissioner of Taxation	[2015] AATA 244	Administrative Appeals Tribunal	Australia	23 Apr 2015	AustLII
Ting and Commissioner of Taxation	[2015] AATA 166; [2015] ATC 10-386	Administrative Appeals Tribunal	Australia	23 Feb 2015	AustLII		6
PR 2015/7 - Income tax: WA Blue Gum Project 2015	[2015] ATOPR PR2015/7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/5 - Income tax: TFS Sandalwood Project 2015	[2015] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015	[2015] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/7 - Income tax: WA Blue Gum Project 2015	[2015] ATOPR 7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/5 - Income tax: TFS Sandalwood Project 2015	[2015] ATOPR PR2015/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015	[2015] ATOPR PR2015/6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII		5
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Ogden and Commissioner of Taxation	[2014] AATA 385	Administrative Appeals Tribunal	Australia	20 Jun 2014	AustLII		3
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation	[2014] AATA 337; (2014) 98 ATR 671	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		7
PR 2014/3 - Income tax: TFS Sandalwood Project 2014	[2014] ATOPR 3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/11 - Income tax: WA Blue Gum Project 2014	[2014] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/11 - Income tax: WA Blue Gum Project 2014	[2014] ATOPR PR2014/11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/3 - Income tax: TFS Sandalwood Project 2014	[2014] ATOPR PR2014/3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project	[2014] ATOPR PR2014/18	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project	[2014] ATOPR 18	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
Burgess v Zinc Port Melbourne	[2013] VSC 599	Supreme Court of Victoria	Australia - Victoria	7 Nov 2013	AustLII		2
Lewis v Condon	[2013] NSWCA 204; (2013) 304 ALR 410; (2013) 85 NSWLR 99	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Jul 2013	AustLII		94
Re Lambert and FCT	[2013] AATA 442	Administrative Appeals Tribunal	Australia	27 Jun 2013	AustLII		3
PR 2013/4 - Income tax: WA Blue Gum Project 2013	[2013] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/4 - Income tax: WA Blue Gum Project 2013	[2013] ATOPR PR2013/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project	[2013] ATOPR 17	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project	[2013] ATOPR 7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project	[2013] ATOPR PR2013/17	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project	[2013] ATOPR PR2013/7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
Bocaz and Commissioner of Taxation	[2012] AATA 847	Administrative Appeals Tribunal	Australia	30 Nov 2012	AustLII		1
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
Applicant and Commissioner of Taxation	[2012] AATA 174	Administrative Appeals Tribunal	Australia	21 Mar 2012	AustLII		1
Li v Chief of Army	[2012] ADFDAT 1; (2012) 261 FLR 226	Defence Force Discipline Appeal Tribunal	Australia	16 Mar 2012	AustLII		4
PR 2012/29 - Income tax: TFS Sandalwood Project 2013	[2012] ATOPR PR2012/29	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/23W - Income tax: Choice Forestry Project 2012	[2012] ATOPR PR2012/23W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/22 - Income tax: WA Blue Gum Project 2012	[2012] ATOPR PR2012/22	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project	[2012] ATOPR PR2012/15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/8 - Income tax: TFS Sandalwood Project 2012	[2012] ATOPR PR2012/8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/29 - Income tax: TFS Sandalwood Project 2013	[2012] ATOPR 29	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/23W - Income tax: Choice Forestry Project 2012	[2012] ATOPR 23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/22 - Income tax: WA Blue Gum Project 2012	[2012] ATOPR 22	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project	[2012] ATOPR 15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/8 - Income tax: TFS Sandalwood Project 2012	[2012] ATOPR 8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Hart v Commonwealth DPP (DPP) (Cth)	[2011] QCA 351; [2012] 2 Qd R 203; (2011) 255 FLR 197; (2011) 285 ALR 340	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	6 Dec 2011	AustLII		1
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
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Commonwealth DPP v Hart	[2010] QDC 457	District Court of Queensland	Australia - Queensland	30 Nov 2010	AustLII		3
R v Hargraves & Stoten	[2010] QCA 328	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	23 Nov 2010	AustLII		6
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
Gilbert and Commissioner of Taxation	[2010] AATA 882	Administrative Appeals Tribunal	Australia	10 Nov 2010	AustLII
IEL Finance Ltd v Commissioner of Taxation	[2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII		2
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII		12
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers)	[2010] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors	[2010] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/14 - Income tax: WA Blue Gum Project 2010	[2010] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/6 - Income tax: TFS Sandalwood Project 2010	[2010] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project	[2010] ATOPR 24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project	[2010] ATOPR PR2010/1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/6 - Income tax: TFS Sandalwood Project 2010	[2010] ATOPR PR2010/6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers)	[2010] ATOPR PR2010/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors	[2010] ATOPR PR2010/11W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/14 - Income tax: WA Blue Gum Project 2010	[2010] ATOPR PR2010/14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project	[2010] ATOPR PR2010/24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project	[2010] ATOPR 1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2010	AustLII
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Russell v FCT	[2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143	Federal Court of Australia	Australia - Commonwealth	30 Oct 2009	AustLII		19
Re Bonaccordo and FCT	[2009] AATA 385; 75 ATR 737; [2009] ATC 10-092	Administrative Appeals Tribunal	Australia	28 May 2009	AustLII		1
Anstis v FCT	[2009] FCA 286; (2009) 72 ATR 940; [2009] ATC 20-098	Federal Court of Australia	Australia - Commonwealth	1 Apr 2009	AustLII		1
Ovens and Commissioner of Taxation	[2009] AATA 166; [2009] ATC 10-081; (2009) 75 ATR 479	Administrative Appeals Tribunal	Australia	13 Mar 2009	AustLII		4
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?	[2009] ATOTD TD2009/17	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?	[2009] ATOTD 17	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot	[2009] ATOPR 3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot	[2009] ATOPR 1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot	[2009] ATOPR 2	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors	[2009] ATOPR PR2009/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit	[2009] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/5 - Income tax: TFS Sandalwood Project 2009	[2009] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009	[2009] ATOPR 10	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/12W - Income tax: ITC Pulpwood Project 2009	[2009] ATOPR 12	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers)	[2009] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1	[2009] ATOPR 23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2	[2009] ATOPR 24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3	[2009] ATOPR 25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4	[2009] ATOPR 26	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5	[2009] ATOPR 27	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
Venture Growers)	[2009] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture)	[2009] ATOPR 35	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project	[2009] ATOPR 39	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1	[2009] ATOPR 43	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2	[2009] ATOPR 44	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3	[2009] ATOPR 45	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4	[2009] ATOPR 46	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5	[2009] ATOPR 47	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers)	[2009] ATOPR 48	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors	[2009] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers)	[2009] ATOPR 53	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot	[2009] ATOPR PR2009/1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot	[2009] ATOPR PR2009/2	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot	[2009] ATOPR PR2009/3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit	[2009] ATOPR PR2009/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/5 - Income tax: TFS Sandalwood Project 2009	[2009] ATOPR PR2009/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009	[2009] ATOPR PR2009/10W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/12W - Income tax: ITC Pulpwood Project 2009	[2009] ATOPR PR2009/12W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers)	[2009] ATOPR PR2009/14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1	[2009] ATOPR PR2009/23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2	[2009] ATOPR PR2009/24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3	[2009] ATOPR PR2009/25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4	[2009] ATOPR PR2009/26	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5	[2009] ATOPR PR2009/27	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
Venture Growers)	[2009] ATOPR PR2009/34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture)	[2009] ATOPR PR2009/35	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project	[2009] ATOPR PR2009/39	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1	[2009] ATOPR PR2009/43	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2	[2009] ATOPR PR2009/44	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3	[2009] ATOPR PR2009/45	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4	[2009] ATOPR PR2009/46	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5	[2009] ATOPR PR2009/47	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers)	[2009] ATOPR PR2009/48	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers)	[2009] ATOPR PR2009/53	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2009	AustLII
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
Re Faigenbaum and FCT	[2008] AATA 946; [2008] ATC 10-056; 73 ATR 912	Administrative Appeals Tribunal	Australia	17 Oct 2008	AustLII		1
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
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
Re Taxpayer and FCT	[2008] AATA 325; [2008] ATC 1-001; 68 ATR 717	Administrative Appeals Tribunal	Australia	18 Apr 2008	AustLII		2
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re O'Brien and FCT	[2008] AATA 86; [2008] ATC 10-002; 71 ATR 251	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3	[2008] ATOPR PR2008/68W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?	[2008] ATOTD 27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership?	[2008] ATOTD TD2008/24	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009	[2008] ATOPR PR2008/73W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR TR2008/6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers	[2008] ATOPR PR2008/70	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership?	[2008] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option	[2008] ATOPR PR2008/69W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?	[2008] ATOTD TD2008/27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR 57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2	[2008] ATOPR 67	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3	[2008] ATOPR 68	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option	[2008] ATOPR 69	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers	[2008] ATOPR 70	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009	[2008] ATOPR 73	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR PR2008/57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2	[2008] ATOPR PR2008/67W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
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
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Balestra and Commissioner of Taxation	[2007] AATA 1845; 70 ATR 173	Administrative Appeals Tribunal	Australia	5 Oct 2007	AustLII
Fogarty and Commissioner of Taxation	[2007] AATA 1822; 67 ATR 264	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1737; 69 ATR 903; 97 ALD 463	Administrative Appeals Tribunal	Australia	3 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
FCT v R & D Holdings Pty Ltd	[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790	Federal Court of Australia	Australia - Commonwealth	13 Jul 2007	AustLII		30
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1228; 66 ATR 771	Administrative Appeals Tribunal	Australia	12 Apr 2007	AustLII
Iddles v Commissioner of Taxation	[2007] FCA 395	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
VCK and Commissioner of Taxation	[2006] AATA 1073; 64 ATR 1273	Administrative Appeals Tribunal	Australia	12 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Little and Commissioner of Taxation	[2006] AATA 949; 64 ATR 1180	Administrative Appeals Tribunal	Australia	9 Nov 2006	AustLII		1
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
NPV WA Securities Pty Ltd v Interactive Network Services Pty Ltd	[2006] VSC 284	Supreme Court of Victoria	Australia - Victoria	3 Aug 2006	AustLII		4
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Rangdon Pty Ltd v FCT	[2006] FCA 546; 62 ATR 583	Federal Court of Australia	Australia - Commonwealth	12 May 2006	AustLII		1
IEL Finance Ltd v FCT	[2006] FCA 267; 234 ALR 541; (2006) 62 ATR 165	Federal Court of Australia	Australia - Commonwealth	21 Mar 2006	AustLII		6
BCD Technologies Pty Ltd and Commissioner of Taxation	[2006] AATA 241; 62 ATR 1270	Administrative Appeals Tribunal	Australia	15 Mar 2006	AustLII
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII		7
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TD 2006/48 - Income tax: consolidation: can the head Co of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed from outside the group, where the funds were borrowed either before or after formation of the consolidated group, by it or a subsidiary member to buy shares in an existing subsidiary member from another member of the consolidated group?		Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/5 - Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?	[2006] ATOGSTD GSTD2006/5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TD 2006/48 - Income tax: consolidation: can the head Co of a consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed from outside the group, where the funds were borrowed either before or after formation of the consolidated group, by it or a subsidiary member to buy shares in an existing subsidiary member from another member of the consolidated group?		Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/5 - Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?	[2006] ATOGSTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Trustees for Bontoc Superannuation Fund and Commissioner of Taxation	[2005] AATA 900; 60 ATR 1224	Administrative Appeals Tribunal	Australia	16 Sep 2005	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries	[2005] ATOTR TR2005/12	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries	[2005] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd	[2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556	High Court of Australia	Australia - Commonwealth	16 Nov 2004	AustLII		550
Domjan and Commissioner of Taxation	[2004] AATA 815; 56 ATR 1235	Administrative Appeals Tribunal	Australia	5 Aug 2004	AustLII
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd	[2004] HCATrans 166	High Court of Australia	Australia - Commonwealth	25 May 2004	AustLII
Digi-Tech (Australia) Ltd v Brand & 5 Ors; Digi-Tech (Australia) Ltd v Kelliher & 3 Ors; Kalifair Pty Ltd & 3 Ors v Digi-Tech (Australia) Ltd & 3 Ors; McLean Tecnic Pty Ltd & 1 Or v Digi-Tech (Australia) Ltd & 3 Ors	[2004] NSWCA 162	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 May 2004	AustLII
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Borg v Northern Rivers Finance	[2004] QSC 29	Supreme Court of Queensland	Australia - Queensland	27 Feb 2004	AustLII		1
TD 2004/1 - Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?	[2004] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TD 2004/1 - Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?	[2004] ATOTD TD2004/1	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR TR2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
PR 2004/81W - Income tax: tax consequences of investing in the Provident Capital Retirement Booster Debenture	[2004] ATOPR PR2004/81W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2004	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
PR 2004/81W - Income tax: tax consequences of investing in the Provident Capital Retirement Booster Debenture	[2004] ATOPR 81	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2004	AustLII
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
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Riha v Commissioner of Taxation	[2003] AATA 768; 53 ATR 1108	Administrative Appeals Tribunal	Australia	7 Aug 2003	AustLII		1
R v Pearce	[2003] WASC 105	Supreme Court of Western Australia	Australia - Western Australia	21 May 2003	AustLII
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII		18
TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?	[2003] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/76 - Income tax: Membership subscriptions paid to Superannuated Commonwealth Officers' Association Inc	[2003] ATOCR CR2003/76	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/76 - Income tax: Membership subscriptions paid to Superannuated Commonwealth Officers' Association Inc	[2003] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?	[2003] ATOTD TD2003/9	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Scott and Commissioner of Taxation	[2002] AATA 1158; 51 ATR 1122	Administrative Appeals Tribunal	Australia	12 Nov 2002	AustLII		1
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		26
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
Morris v Commissioner of Taxation	[2002] FCA 616	Federal Court of Australia	Australia - Commonwealth	14 May 2002	AustLII		4
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR TR2002/18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR TR2002/19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TD 2002/23 - Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1?	[2002] ATOTD TD2002/23	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TD 2002/23 - Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1?	[2002] ATOTD 23	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
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
Wells and Commissioner of Taxation	[2000] AATA 920; (2000) 45 ATR 1145	Administrative Appeals Tribunal	Australia	23 Oct 2000	AustLII		3
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
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
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR 36	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities	[2000] ATOTR TR2000/2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities	[2000] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII		1
Commissioner of Taxation v Brown	[1999] FCA 721; (1999) 43 ATR 1	Federal Court of Australia	Australia - Commonwealth	3 Jun 1999	AustLII		2
Shokker v Commissioner of Taxation	[1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257	Federal Court of Australia	Australia - Commonwealth	12 May 1999	AustLII		6
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
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
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1	[1999] ATOPR 76	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1	[1999] ATOPR 72	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR 54	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/41W - Income tax: Chateau Xanadu Vineyards	[1999] ATOPR 41	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/28W - Income tax: Karri Oak Vineyard Project No 2	[1999] ATOPR 28	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR PR1999/93W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR PR1999/80W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1	[1999] ATOPR PR1999/76W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1	[1999] ATOPR PR1999/72W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/41W - Income tax: Chateau Xanadu Vineyards	[1999] ATOPR PR1999/41W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR PR1999/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/28W - Income tax: Karri Oak Vineyard Project No 2	[1999] ATOPR PR1999/28W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR 93	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR 80	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
John Joseph Brown v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 746	Federal Court of Australia	Australia - Commonwealth	30 Jun 1998	AustLII
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business	[1998] ATOTR TR98/9	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR TR98/22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	AustLII
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Brian Reilly Freighters (NSW) Pty Ltd v FCT	[1996] FCA 957	Federal Court of Australia	Australia - Commonwealth	8 Nov 1996	AustLII
Brian Reilly Freighters (Nsw) Pty Ltd v FCT	[1996] FCA 1864	Federal Court of Australia	Australia - Commonwealth	8 Nov 1996	AustLII
Sweetman v Commissioner of Inland Revenue	[1996] FJSC 3	Supreme Court of Fiji	Fiji	23 Oct 1996	PacLII		3
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8	(1996) 42 FLR 221		Australia	23 Oct 1996	PacLII
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
Anthony M Madigan v Commissioner of Taxation	[1996] FCA 1617	Federal Court of Australia	Australia - Commonwealth	17 Jul 1996	AustLII
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
QT94/38 and Commissioner of Taxation	[1995] AATA 395; 31 ATR 1337	Administrative Appeals Tribunal	Australia	22 Dec 1995	AustLII
QT94/116 and Commissioner of Taxation	[1995] AATA 144	Administrative Appeals Tribunal	Australia	30 May 1995	AustLII
Ronald Grant Brand v the Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1233	Federal Court of Australia	Australia - Commonwealth	5 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
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings	[1995] ATOTR TR95/33	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings	[1995] ATOTR 33	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR TR95/22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR TR95/25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
NT93/163 and Commissioner of Taxation	[1994] AATA 129	Administrative Appeals Tribunal	Australia	9 May 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
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees	[1994] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees	[1994] ATOTR TR94/22	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
William John Crawford v Commissioner of Taxation	[1993] FCA 647; 27 ATR 326	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		3
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII		11
William John Crawford v Commissioner of Taxation	[1993] FCA 350	Federal Court of Australia	Australia - Commonwealth	27 Jul 1993	AustLII
Blackman	[1993] FCA 345; (1993) 43 FCR 449; 26 ATR 118; (1993) 30 ALD 346	Federal Court of Australia	Australia - Commonwealth	23 Jul 1993	AustLII		33
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation	[1993] FCA 245	Federal Court of Australia	Australia - Commonwealth	26 May 1993	AustLII
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR TR93/17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/6 - Fringe benefits tax and income tax: what are the tax consequences for a distributor who, under a product promotion arrangement with a manufacturer whose products it distributes, is provided with a non-cash business benefit (not being trading stock of the distributor) which may be passed on to the distributor's employees?	[1993] ATOTD 6	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/6 - Fringe benefits tax and income tax: what are the tax consequences for a distributor who, under a product promotion arrangement with a manufacturer whose products it distributes, is provided with a non-cash business benefit (not being trading stock of the distributor) which may be passed on to the distributor's employees?	[1993] ATOTD TD93/6	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Reginald Sidney Fletcher v Commissioner of Taxation	[1992] FCA 454	Federal Court of Australia	Australia - Commonwealth	14 Sep 1992	AustLII
VT91/212 and Commissioner of Taxation	[1992] AATA 275; 24 ATR 1014	Administrative Appeals Tribunal	Australia	7 Sep 1992	AustLII
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		226
IT 2684 - Income tax: deductibility of interest on money borrowed to acquire units in a property unit trust	[1992] ATOITR IT2684	Australian Taxation Office	Australia - Commonwealth	4 Jun 1992	AustLII
IT 2678 - Income tax: deductibility of interest on money borrowed to make superannuation contributions	[1992] ATOITR IT2678	Australian Taxation Office	Australia - Commonwealth	14 May 1992	AustLII
TR 92/4 - Income tax: whether losses on isolated transactions are deductible	[1992] ATOTR TR92/4	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/4 - Income tax: whether losses on isolated transactions are deductible	[1992] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court"	(2017) 40 University of New South Wales Law Journal 670	Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph	Australia	circa 2017	AustLII		2
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Sham trusts"	[2012] VicJSchol 5	G Pagone	Australia - Victoria	circa 2012	AustLII		3
"Taxation of Infrastructure"	(2007) 6 (2) Journal of Law and Financial Management 22	Mackenzie, Gordon	Australia	circa 2007	AustLII
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"Quarantining Interest Deductions for Negatively Geared Rental Property Investments"	(2005) 3 E-Journal of Tax Research 65	O'Donnell, Jim	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	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
"The Importance of Judicial Review of Administrative Action as A Safeguard of Individual Rights"	(1994) 1 Australian Journal of Human Rights 3	Mason, Anthony	Australia	circa 1994	AustLII		1
"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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		330
Fletcher v Commissioner of Taxation	[1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765	Federal Court of Australia	Australia - Commonwealth	14 Oct 1988	AustLII		193
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
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
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
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		117
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
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
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		92
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
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
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
Robert G Nall Ltd v FCT	(1937) 57 CLR 695		Australia - Commonwealth	circa 1937	Legal Online / Westlaw		36
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