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

Robert G Nall Ltd , v FCT   flag  2

[1937] HCA 88; (1937) 57 CLR 695
High Court of Australia
Australia - Commonwealth
17th August, 1937

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
TR 2013/2 - Income tax: school or college building funds [2013] ATOTR TR2013/2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/2 - Income tax: school or college building funds [2013] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
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 flag 5
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 flag
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 flag
FCT v Faigenbaum [2008] FCA 510; [2008] ATC 20-020; 71 ATR 793 Federal Court of Australia Australia - Commonwealth 18 Apr 2008 AustLII flag 3
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 flag
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 flag
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 flag
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 flag
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 1
Multiplex Constructions Pty Ltd v Irving [2004] NSWCA 346 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Oct 2004 AustLII flag 16
P & G Rocca Pty Ltd v Commissioner of Taxation [2002] FCA 732 Federal Court of Australia Australia - Commonwealth 11 Jun 2002 AustLII flag 1
Erdelyi v Santos Ltd [2001] NTSC 15; (2001) 10 NTLR 195 Supreme Court of the Northern Territory Australia - Northern Territory 16 Mar 2001 AustLII flag 1
McEvoy and Commissioner of Taxation [2001] AATA 191; 46 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag
Taxation, Commissioner of (Cth) v Service [1999] FCA 1304; 42 ATR 725 Federal Court of Australia Australia - Commonwealth 16 Sep 1999 AustLII flag 1
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
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
QT96/169-171 and Commissioner of Taxation [1997] AATA 967; 37 ATR 1001 Administrative Appeals Tribunal Australia 17 Sep 1997 AustLII flag
QT96/163-168 and Commissioner of Taxation [1997] AATA 941; 36 ATR 1154 Administrative Appeals Tribunal Australia 28 Aug 1997 AustLII flag
Kathleen Faye Steele v Commissioner of Taxation [1996] FCA 1200 Federal Court of Australia Australia - Commonwealth 19 Jan 1996 AustLII flag
Re Taxation Appeals [1993] AATA 370; 27 ATR 1174 Administrative Appeals Tribunal Australia 17 Dec 1993 AustLII flag
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 flag 11
Re Taxation Appeals [1992] AATA 122 Administrative Appeals Tribunal Australia 9 Apr 1992 AustLII flag
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Re Raymor Contractors Pty Ltd v Commissioner of Taxation [1991] FCA 103 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag
Re Raymor Contractors Pty Ltd v Commissioner of Taxation [1990] FCA 247 Federal Court of Australia Australia - Commonwealth 19 Jul 1990 AustLII flag 2
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation [1989] FCA 541 Federal Court of Australia Australia - Commonwealth 21 Dec 1989 AustLII flag
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 284 Federal Court of Australia Australia - Commonwealth 10 Aug 1988 AustLII flag
VT86/675 and Commissioner of Taxation [1987] AATA 672 Administrative Appeals Tribunal Australia 12 Jun 1987 AustLII flag
Global Marine Australia Inc v Chief Collector of Taxes [1986] PGLawRp 123 Papua New Guinea 23 May 1986 PacLII flag
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 34
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 flag 92
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 Australia - Commonwealth 25 Feb 1964 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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 flag
"Re-Interpretation of Section 51(1) of the Income Tax Assessment Act and the Deductibility of Inflated Expenses, A" (1980-1981) 7 Monash University Law Review 77 Singh-Pasricha, Jaginder Australia circa 1981 AustLII flag
"Taxation of Companies" (1965-1967) 5 University of Queensland Law Journal 105 Hajek, E J Australia circa 1967 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
[1932] AC 683 [1932] AC 683 United Kingdom circa 1932 LexisNexis / Westlaw flag 12
FCT v Gordon [1930] HCA 49; (1930) 43 CLR 456 High Court of Australia Australia - Commonwealth 15 Apr 1930 AustLII flag 29
Maryborough Newspaper Co Ltd v FCT [1929] ArgusLawRp 39; (1929) 43 CLR 450; 35 ALR 193 Argus Law Reports Australia - Commonwealth 19 Jun 1929 AustLII flag 20
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56
JP Sennitt & Son Pty Ltd v FCT 1 ATD 387 Australia circa 1929 flag 3

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