LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Herald & Weekly Times Ltd v FCT   flag  87

[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46
High Court of Australia
Australia - Commonwealth
21st November, 1932

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
XPTC and Commissioner of Taxation (Taxation) [2022] AATA 4147 Administrative Appeals Tribunal Australia 28 Nov 2022 AustLII flag 1
Museth and Commissioner of Taxation [2006] AATA 482; 62 ATR 1243 Administrative Appeals Tribunal Australia 2 Jun 2006 AustLII flag
Davies and Commissioner of Taxation [2005] AATA 767; 60 ATR 1258 Administrative Appeals Tribunal Australia 11 Aug 2005 AustLII flag
Cachia and Commissioner of Taxation [2005] AATA 479; 59 ATR 1056 Administrative Appeals Tribunal Australia 26 May 2005 AustLII flag 1
NT96/182-183 and Deputy Commissioner of Taxation [1997] AATA 35; 34 ATR 1230 Administrative Appeals Tribunal Australia 12 Feb 1997 AustLII flag 1
QT94/116 and Commissioner of Taxation [1995] AATA 144 Administrative Appeals Tribunal Australia 30 May 1995 AustLII flag
NT93/326 and Commissioner of Taxation [1994] AATA 695; (1994) 30 ATR 1030 Administrative Appeals Tribunal Australia 12 Dec 1994 AustLII flag 3
NT86/10511 and NT87/7495 and Commissioner of Taxation [1989] AATA 10; (1989) 20 ATR 3272 Administrative Appeals Tribunal Australia 20 Jan 1989 AustLII flag 1
TT88/6 and Commissioner of Taxation [1988] AATA 340; 20 ATR 3023 Administrative Appeals Tribunal Australia 25 Nov 1988 AustLII flag
NT87/22-25 and NT87/3907 and Commissioner of Taxation [1988] AATA 233; (1988) 19 ATR 3703 Administrative Appeals Tribunal Australia 22 Jul 1988 AustLII flag 2
NT87/6307 and Commissioner of Taxation [1988] AATA 231; (1988) 19 ATR 3697 Administrative Appeals Tribunal Australia 22 Jul 1988 AustLII flag 2
NT86/12057; NT87/01162 and Commissioner of Taxation [1987] AATA 347; 18 ATR 3943 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag 2
NT85/4450 and Commissioner of Taxation [1987] AATA 247 Administrative Appeals Tribunal Australia 26 Jun 1987 AustLII flag
NT85/5085-86 and Commissioner of Taxation [1987] AATA 142; 18 ATR 3507 Administrative Appeals Tribunal Australia 15 Apr 1987 AustLII flag 1
B491-492/84 and Commissioner of Taxation [1986] AATA 401; 18 ATR 3066 Administrative Appeals Tribunal Australia 8 Dec 1986 AustLII flag
Commissioner of Taxation v Robinson and Mitchell Pty Ltd [1941] ArgusLawRp 68; (1941) 47 ALR 287 Argus Law Reports Australia 3 Oct 1941 AustLII flag 2
Texas Co (Australasia) Ltd v Commissioner of Taxation [1940] ArgusLawRp 10; (1940) 46 ALR 126 Argus Law Reports Australia 18 Mar 1940 AustLII flag
De La Rue v McNamara [1939] ArgusLawRp 88; (1940) 46 ALR 122 Argus Law Reports Australia 21 Dec 1939 AustLII flag
Commissioner of Taxation (NSW) v Ash; Ash v FCT [1938] ArgusLawRp 112; (1939) 45 ALR 280 Argus Law Reports Australia 23 Dec 1938 AustLII flag
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 flag
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 flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
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 flag
It 149 - Legal Expenses Incurred for Fines and/Or Breaches of the Law in the Course of Carrying on a Business [1968] ATOITR IT149 Australian Taxation Office Australia - Commonwealth 30 Oct 1968 AustLII flag
Mohareb v Horowitz & Bilinsky Solicitors [2011] NSWDC 170 District Court of New South Wales Australia - New South Wales 4 Oct 2011 AustLII flag 2
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
Clough Ltd v Commissioner of Taxation [2021] FCA 108 Federal Court of Australia Australia - Commonwealth 18 Feb 2021 AustLII flag 3
SPI Powernet Pty Ltd v Commissioner of Taxation [2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263 Federal Court of Australia Australia - Commonwealth 7 Apr 2014 AustLII flag 1
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
Romanin v FCT [2008] FCA 1532; (2008) 73 ATR 760; [2008] ATC 20-055 Federal Court of Australia Australia - Commonwealth 16 Oct 2008 AustLII flag 7
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 flag 13
Guest v FCT [2007] FCA 193; (2007) 65 ATR 815 Federal Court of Australia Australia - Commonwealth 23 Feb 2007 AustLII flag 18
Day v FCT [2006] FCA 655; (2006) 62 ATR 530 Federal Court of Australia Australia - Commonwealth 30 May 2006 AustLII flag 3
FCT v La Rosa [2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450 Federal Court of Australia Australia - Commonwealth 21 Aug 2002 AustLII flag 16
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 flag 6
Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1075 Federal Court of Australia Australia - Commonwealth 3 Sep 1998 AustLII flag
Liliana Elberg v Commissioner of Taxation [1998] FCA 388 Federal Court of Australia Australia - Commonwealth 20 Apr 1998 AustLII flag 1
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 flag
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Placer Pacific Management Pty Ltd v Commissioner of Taxation [1995] FCA 1362 Federal Court of Australia Australia - Commonwealth 7 Jul 1995 AustLII flag 1
Associated Minerals Consolidated Ltd v Commissioner of Taxation [1994] FCA 1282 Federal Court of Australia Australia - Commonwealth 23 Aug 1994 AustLII flag
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
Re Bernard Putnin v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 14 Federal Court of Australia Australia - Commonwealth 6 Feb 1991 AustLII flag
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 flag
Madad Pty Ltd v Commissioner of Taxation [1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 7
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 11
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 flag 7
Reddy Construction Co Ltd v Commissioner of Inland Revenue [1984] FJCOR 1 Fiji Court of Review Fiji 6 Apr 1984 PacLII flag
Scottish Power (SPCL) Ltd Scottishpower Renewables (UK) Ltd Scottish Power (DCL) Ltd Scottish Power Energy Retail Ltd v Revenue & Customs (Corporation Tax - whether "redress payments" made pursuant to settlement with regulator) [2022] UKFTT 41 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2022 BAILII flag 1
BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty) [2021] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2021 BAILII flag 1
G4S Cash Solutions (UK) Ltd v HMRC [2016] UKFTT 239 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2016 BAILII flag 1
McLaren Racing Ltd v Revenue & Customs [2012] UKFTT 601 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2012 BAILII flag 1
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue [2024] HCA 20; (2024) 98 ALJR 808 High Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 4
Ausnet Transmission Group Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [2015] HCATrans 76 High Court of Australia Australia - Commonwealth 9 Apr 2015 AustLII flag
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
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 flag 93
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
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 flag 45
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 flag 28
Robert G Nall Ltd , v FCT [1937] HCA 88; (1937) 57 CLR 695 High Court of Australia Australia - Commonwealth 17 Aug 1937 AustLII flag 2
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
Union Trustee Co of Australia Ltd v FCT [1935] HCA 51; (1935) 53 CLR 263; [1935] ALR 347; (1935) 3 ATD 224 High Court of Australia Australia - Commonwealth 10 Jul 1935 AustLII flag 7
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
Colonial Mutual Life Assurance Society Ltd v FCT [1933] HCA 29; 49 CLR 171; 2 ATD 308 High Court of Australia Australia - Commonwealth 17 Jul 1933 AustLII flag 9
Australian Temperance and General Mutual Life Assurance Society Ltd v FCT [1933] HCA 3; 48 CLR 452; (1933) 2 ATD 217 High Court of Australia Australia - Commonwealth 25 Feb 1933 AustLII flag 3
Williams v Commissioner of Inland Revenue HC Gisborne M47/85 [1988] NZHC 2419; (1988) 12 TRNZ 16; (1988) 10 NZTC 5,078 High Court of New Zealand New Zealand 25 May 1988 NZLII flag 3
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 flag
Commissioner of Inland Revenue v Chu Fung Chee [2006] HKCFI 617; [2006] 2 HKLRD 718 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
[2006] Hkcfi 508 (20 May 2006) [2006] HKCFI 508 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
McKnight (Inspector of Taxes) v Sheppard [1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419 House of Lords United Kingdom circa 1999 BAILII flag 16
Disputant Land Developer v Commissioner of Inland Revenue [2014] NZTRA 17 New Zealand Taxation Review Authority New Zealand 9 Dec 2014 NZLII flag 1
Case M17 v Commissioner of Inland Revenue [1989] NZTRA 94; (1989) 14 TRNZ 102; (1990) 12 NZTC 2,110 New Zealand Taxation Review Authority New Zealand 21 Dec 1989 NZLII flag
Case K58 v Commissioner of Inland Revenue [1988] NZTRA 73 New Zealand Taxation Review Authority New Zealand 3 Aug 1988 NZLII flag
Case J10 v Commissioner of Inland Revenue [1986] NZTRA 5; (1986) 10 TRNZ 430; (1987) 9 NZTC 1,055 New Zealand Taxation Review Authority New Zealand 28 Nov 1986 NZLII flag
Re Adaz Nominees Pty Ltd (No 5) [2018] VSC 624 Supreme Court of Victoria Australia - Victoria 22 Oct 2018 AustLII flag 4
Newtronics Pty Ltd v Atco Controls Pty Ltd [2008] VSC 566; (2008) 69 ACSR 317; 26 ACLC 1576 Supreme Court of Victoria Australia - Victoria 17 Dec 2008 AustLII flag 6
ScottishPower (SCPL) Ltd v HM Revenue and Customs (CORPORATION TAX - whether FTT erred in finding payments pursuant to settlement agreements with regulators were non-deductible - whether FTT erred in treating an element of payment which it considered deductible when that payment was part of a package of payments having a penal character) [2023] UKUT 218 United Kingdom Upper Tribunal United Kingdom 5 Sep 2023 BAILII flag
SSAU Nominees Pty Ltd v FCT [1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992 Australia - Victoria 31 Oct 1985 AustLII flag 9
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Taxation, Commissioner of v Firstenberg [1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297 Australia - Victoria 29 Jun 1976 AustLII flag 14

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?" (1999) 2 (6) Journal of Australian Taxation 401 Birch, Charles Australia circa 1999 AustLII flag
"Fines: The Law in Victoria" (1981-1982) 13 Melbourne University Law Review 549 Fox, Richard G; Freiberg, Arie Australia circa 1982 AustLII flag
"Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7 Lund, Siska Australia circa 2003 AustLII flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Taxation, Commissioner of v Firstenberg [1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297 Australia - Victoria 29 Jun 1976 AustLII flag 14
Inland Revenue Commissioners v Warnes & Co [1919] 2 KB 444; (1919) 12 Tax Cas 227 United Kingdom circa 1919 LexisNexis / Westlaw flag 15
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Thomas Merthyr Colliery Co v Davis (1932) 48 TLR 633 United Kingdom circa 1932 LexisNexis flag 1
Smith v Lion Brewery Co [1911] UKLawRpAC 5; [1911] AC 150 United Kingdom 14 Feb 1911 CommonLII flag 8
SSAU Nominees Pty Ltd v FCT [1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992 Australia - Victoria 31 Oct 1985 AustLII flag 9
[1906] AC 448; 5 Tax Cas 215 [1906] AC 448; 5 Tax Cas 215 United Kingdom circa 1906 LexisNexis / Westlaw flag 55

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback