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Herald & Weekly Times Ltd v FCT     87

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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		4
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII		1
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
Re Adaz Nominees Pty Ltd (No 5)	[2018] VSC 624	Supreme Court of Victoria	Australia - Victoria	22 Oct 2018	AustLII		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
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		1
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
Mohareb v Horowitz & Bilinsky Solicitors	[2011] NSWDC 170	District Court of New South Wales	Australia - New South Wales	4 Oct 2011	AustLII		2
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		6
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	[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
Guest v FCT	[2007] FCA 193; (2007) 65 ATR 815	Federal Court of Australia	Australia - Commonwealth	23 Feb 2007	AustLII		18
Museth and Commissioner of Taxation	[2006] AATA 482; 62 ATR 1243	Administrative Appeals Tribunal	Australia	2 Jun 2006	AustLII
Day v FCT	[2006] FCA 655; (2006) 62 ATR 530	Federal Court of Australia	Australia - Commonwealth	30 May 2006	AustLII		3
Davies and Commissioner of Taxation	[2005] AATA 767; 60 ATR 1258	Administrative Appeals Tribunal	Australia	11 Aug 2005	AustLII
Cachia and Commissioner of Taxation	[2005] AATA 479; 59 ATR 1056	Administrative Appeals Tribunal	Australia	26 May 2005	AustLII		1
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		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		6
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
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
Liliana Elberg v Commissioner of Taxation	[1998] FCA 388	Federal Court of Australia	Australia - Commonwealth	20 Apr 1998	AustLII		1
NT96/182-183 and Deputy Commissioner of Taxation	[1997] AATA 35; 34 ATR 1230	Administrative Appeals Tribunal	Australia	12 Feb 1997	AustLII		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
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		116
Placer Pacific Management Pty Ltd v Commissioner of Taxation	[1995] FCA 1362	Federal Court of Australia	Australia - Commonwealth	7 Jul 1995	AustLII		1
QT94/116 and Commissioner of Taxation	[1995] AATA 144	Administrative Appeals Tribunal	Australia	30 May 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	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
NT93/326 and Commissioner of Taxation	[1994] AATA 695; (1994) 30 ATR 1030	Administrative Appeals Tribunal	Australia	12 Dec 1994	AustLII		3
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
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
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
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
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
NT86/10511 and NT87/7495 and Commissioner of Taxation	[1989] AATA 10; (1989) 20 ATR 3272	Administrative Appeals Tribunal	Australia	20 Jan 1989	AustLII		1
TT88/6 and Commissioner of Taxation	[1988] AATA 340; 20 ATR 3023	Administrative Appeals Tribunal	Australia	25 Nov 1988	AustLII
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		2
NT87/6307 and Commissioner of Taxation	[1988] AATA 231; (1988) 19 ATR 3697	Administrative Appeals Tribunal	Australia	22 Jul 1988	AustLII		2
NT86/12057; NT87/01162 and Commissioner of Taxation	[1987] AATA 347; 18 ATR 3943	Administrative Appeals Tribunal	Australia	2 Oct 1987	AustLII		2
NT85/4450 and Commissioner of Taxation	[1987] AATA 247	Administrative Appeals Tribunal	Australia	26 Jun 1987	AustLII
NT85/5085-86 and Commissioner of Taxation	[1987] AATA 142; 18 ATR 3507	Administrative Appeals Tribunal	Australia	15 Apr 1987	AustLII		1
B491-492/84 and Commissioner of Taxation	[1986] AATA 401; 18 ATR 3066	Administrative Appeals Tribunal	Australia	8 Dec 1986	AustLII
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		9
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		7
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		13
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
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		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		7
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		14
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
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
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
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
Commissioner of Taxation v Robinson and Mitchell Pty Ltd	[1941] ArgusLawRp 68; (1941) 47 ALR 287	Argus Law Reports	Australia	3 Oct 1941	AustLII		2
Texas Co (Australasia) Ltd v Commissioner of Taxation	[1940] ArgusLawRp 10; (1940) 46 ALR 126	Argus Law Reports	Australia	18 Mar 1940	AustLII
De La Rue v McNamara	[1939] ArgusLawRp 88; (1940) 46 ALR 122	Argus Law Reports	Australia	21 Dec 1939	AustLII
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
Commissioner of Taxation (NSW) v Ash; Ash v FCT	[1938] ArgusLawRp 112; (1939) 45 ALR 280	Argus Law Reports	Australia	23 Dec 1938	AustLII
Robert G Nall Ltd , v FCT	[1937] HCA 88; (1937) 57 CLR 695	High Court of Australia	Australia - Commonwealth	17 Aug 1937	AustLII		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		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		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		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		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		3
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
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		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		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		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		1
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		16
[2006] Hkcfi 508 (20 May 2006)	[2006] HKCFI 508	Hong Kong Court of First Instance	Hong Kong	20 May 2006	HKLII
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
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		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
Case K58 v Commissioner of Inland Revenue	[1988] NZTRA 73	New Zealand Taxation Review Authority	New Zealand	3 Aug 1988	NZLII
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		3
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
Reddy Construction Co Ltd v Commissioner of Inland Revenue	[1984] FJCOR 1	Fiji Court of Review	Fiji	6 Apr 1984	PacLII
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
"Deductions Arising From Illegal Activities"	[2003] RevenueLawJl 7	Lund, Siska	Australia	circa 2003	AustLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	AustLII
"Fines: The Law in Victoria"	(1981-1982) 13 Melbourne University Law Review 549	Fox, Richard G; Freiberg, Arie	Australia	circa 1982	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		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
Case K58 v Commissioner of Inland Revenue	[1988] NZTRA 73	New Zealand Taxation Review Authority	New Zealand	3 Aug 1988	NZLII
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		3
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
Reddy Construction Co Ltd v Commissioner of Inland Revenue	[1984] FJCOR 1	Fiji Court of Review	Fiji	6 Apr 1984	PacLII
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