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

New Zealand Flax Investments Ltd v FCT   flag  148

[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366
High Court of Australia
Australia - Commonwealth
22nd November, 1938

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Morelli (liquidator), in the matter of FW Projects Pty Ltd (in liq) v White Hills Pty Ltd [2024] FCA 789 Federal Court of Australia Australia - Commonwealth 19 Jul 2024 AustLII flag 2
Bowerman and Commissioner of Taxation (Taxation) [2023] AATA 3547 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
Holm and Commissioner of Taxation (Taxation) [2023] AATA 3545 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
Quirky Mama Productions Pty Ltd (Subject to Deed of Co Arrangement) and Screen Australia (Taxation) [2023] AATA 3089 Administrative Appeals Tribunal Australia 29 Sep 2023 AustLII flag
XQDX and Commissioner of Taxation [2021] AATA 4070; (2021) 114 ATR 170 Administrative Appeals Tribunal Australia 5 Nov 2021 AustLII flag 3
EPA v Australian Sawmilling Co Pty Ltd (in liq) [2020] VSC 550 Supreme Court of Victoria Australia - Victoria 2 Sep 2020 AustLII flag 6
Commissioner of Taxation v Rowntree [2020] FCA 1322 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 2
Verdon & Verdon [2020] FamCA 824; (2020) 62 Fam LR 573 Family Court of Australia Australia 30 Sep 2020 AustLII flag 20
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR TR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Lambourne and Commissioner of Taxation (Taxation) [2020] AATA 4562 Administrative Appeals Tribunal Australia 12 Nov 2020 AustLII flag 1
Quayle & Perceval [2018] FamCA 664 Family Court of Australia Australia 31 Aug 2018 AustLII flag 7
TR 2018/1 - Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project [2018] ATOTR TR2018/1 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/1 - Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project [2018] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
JBS Australia Pty Ltd v Workers' Compensation Regulator [2017] QIRC 26 Queensland Industrial Relations Commission Australia - Queensland 3 Apr 2017 AustLII flag 1
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 875 Federal Court of Australia Australia - Commonwealth 3 Aug 2017 AustLII flag
Air Rarotonga Ltd v Haigh [2017] CKHC 60 High Court of the Cook Islands Cook Islands 24 Jul 2017 PacLII flag
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
Commissioner of Taxation v Desalination Technology Pty Ltd [2015] FCAFC 96; (2015) 66 AAR 553 Federal Court of Australia Australia - Commonwealth 3 Jul 2015 AustLII flag 4
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
Thomas and Commissioner of Taxation [2015] AATA 687 Administrative Appeals Tribunal Australia 9 Sep 2015 AustLII flag 3
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
Commissioner of Taxation v Nash [2013] FCA 336; (2013) 211 FCR 520; (2013) 301 ALR 732; (2013) 95 ATR 251 Federal Court of Australia Australia - Commonwealth 16 Apr 2013 AustLII flag 3
Desalination Technology Pty Ltd v Commissioner of Taxation [2013] AATA 846 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 3
Vision Intelligence Pty Ltd v Commissioner of Taxation [2013] AATA 527 Administrative Appeals Tribunal Australia 30 Jul 2013 AustLII flag 1
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD TD2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/2 - Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997? [2012] ATOTD 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Nash and Commissioner of Taxation [2012] AATA 719 Administrative Appeals Tribunal Australia 17 Oct 2012 AustLII flag 1
Confidential and Commissioner of Taxation, Re [2012] AATA 20; (2012) 56 AAR 273; (2012) 127 ALD 353 Administrative Appeals Tribunal Australia 16 Jan 2012 AustLII flag 1
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
Atco Controls Pty Ltd (in liq) v Newtronics Pty Ltd (recs and mgrs apptd) [2009] VSCA 238; (2009) 25 VR 411; (2009) 78 ACSR 375 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Oct 2009 AustLII flag 36
QCoal Pty Ltd v Cliffs Australia Coal Pty Ltd [2009] QSC 130 Supreme Court of Queensland Australia - Queensland 29 May 2009 AustLII flag 1
QCoal Pty Ltd v Cliffs Australia Coal Pty Ltd [2009] QCA 358 Supreme Court of Queensland - Court of Appeal Australia - Queensland 20 Nov 2009 AustLII flag 5
FCT v Malouf [2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335 Federal Court of Australia Australia - Commonwealth 2 Apr 2009 AustLII flag 15
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 58
Bailey and Secretary, Department of Education, Employment and Workplace Relations [2009] AATA 173 Administrative Appeals Tribunal Australia 17 Mar 2009 AustLII flag 3
Virgin Holdings SA v Commissioner of Taxation [2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 6
Malouf v FCT [2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023 Federal Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 7
Commissioner of Inland Revenue v Loto'aniu [2007] TOSC 29 Supreme Court of Tonga Tonga 12 Nov 2007 PacLII flag
Dispute about the deductibility of accountancy fees [2007] NZTRA 17 New Zealand Taxation Review Authority New Zealand 23 Nov 2007 NZLII flag
R v Hart; ex parte Cth DPP [2006] QCA 39; (2006) 159 A Crim R 428; 62 ATR 278 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Feb 2006 AustLII flag 14
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 flag 75
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
Weyers v FCT [2006] FCA 818; (2006) 63 ATR 268 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 31
TR 2006/9 - Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions [2006] ATOTR TR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/9 - Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions [2006] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
McDonald v Deputy Commissioner of Taxation [2005] NSWSC 2; (2005) 187 FLR 461; 23 ACLC 324; 58 ATR 418 Supreme Court of New South Wales Australia - New South Wales 1 Feb 2005 AustLII flag 27
Bankstown City Council v Alamdo Holdings Pty Ltd [2005] HCA 46; (2005) 223 CLR 660; (2005) 221 ALR 1; (2005) 79 ALJR 1511; [2005] Aust Torts Reports 81-803; (2005) 142 LGERA 1 High Court of Australia Australia - Commonwealth 7 Sep 2005 AustLII flag 62
City Link Melbourne Ltd v Commissioner of Taxation [2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 20
Transurban City Link Ltd v Commissioner of Taxation [2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750 Federal Court of Australia Australia - Commonwealth 2 Feb 2004 AustLII flag 5
Gray and Repatriation Commission [2004] AATA 543 Administrative Appeals Tribunal Australia 28 May 2004 AustLII flag
Krampel Newman Partners Pty Ltd v Commissioner of Taxation (No 2) [2003] FCA 123; (2003) 126 FCR 561; 52 ATR 239 Federal Court of Australia Australia - Commonwealth 28 Feb 2003 AustLII flag 7
TD 2003/20 - Income tax: is a deduction allowable to a reward provider under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997') when points are credited to a member under a 'consumer loyalty program'? [2003] ATOTD TD2003/20 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TD 2003/20 - Income tax: is a deduction allowable to a reward provider under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997') when points are credited to a member under a 'consumer loyalty program'? [2003] ATOTD 20 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Cusack and Commissioner of Taxation [2003] AATA 294; 52 ATR 1082 Administrative Appeals Tribunal Australia 28 Mar 2003 AustLII flag
Dolby v Commissioner of Taxation [2002] FCA 1065; 121 FCR 303; 51 ATR 272 Federal Court of Australia Australia - Commonwealth 29 Aug 2002 AustLII flag 2
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation [2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611 Federal Court of Australia Australia - Commonwealth 17 Aug 2001 AustLII flag 15
QX99B v Commissioner of Taxation; Case 15/2000 [2000] AATA 844; 45 ATR 1110 Administrative Appeals Tribunal Australia 2 Sep 2000 AustLII flag
Bromley v Forestry Commission of NSW; Sweetman v Forestry Commission of NSW [1999] NSWSC 791 Supreme Court of New South Wales Australia - New South Wales 5 Aug 1999 AustLII flag 2
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd [1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8 Federal Court of Australia Australia - Commonwealth 1 Apr 1999 AustLII flag 11
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
Brown and Commissioner of Taxation [1999] AATA 892; 43 ATR 1199 Administrative Appeals Tribunal Australia 26 Nov 1999 AustLII flag
Evans v Bourke [1998] SADC 3968 District Court of South Australia Australia - South Australia 5 Mar 1998 AustLII flag
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
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 997 Federal Court of Australia Australia - Commonwealth 25 Aug 1998 AustLII flag
WT96/110 and Deputy Commissioner of Taxation [1998] AATA 135; 38 ATR 1095 Administrative Appeals Tribunal Australia 4 Mar 1998 AustLII flag
Steven Yung v Anthony Adams [1997] FCA 1400 Federal Court of Australia Australia - Commonwealth 11 Dec 1997 AustLII flag
Layala Enterprises Pty Ltd (in liquidation) v the Commissioner of Taxation for the Commonwealth of Australia [1997] FCA 749 Federal Court of Australia Australia - Commonwealth 12 Aug 1997 AustLII flag
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions [1997] ATOTR TR97/7 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions [1997] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
VT96/91 and Commissioner of Taxation [1997] AATA 64; 35 ATR 1015 Administrative Appeals Tribunal Australia 4 Mar 1997 AustLII flag
Masa v Kololeana Development Co Ltd [1996] SBHC 16 High Court of Solomon Islands Solomon Islands 29 Mar 1996 PacLII flag 2
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 1857 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 1602 Federal Court of Australia Australia - Commonwealth 3 Jul 1996 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 943 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts [1996] ATOTR TR96/20 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts [1996] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Colonial Mutual Life Assurance Society Ltd (Life Branch) v Commissioner of Inland Revenue HC Wellington AP214/91 [1994] NZHC 1053; (1994) 16 NZTC 11,341; (1994) 19 TRNZ 74 High Court of New Zealand New Zealand 21 Sep 1994 NZLII flag
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93 [1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099 Court of Appeal of New Zealand New Zealand 17 Mar 1994 NZLII flag 6
Berhero Pty Ltd v Secretary, Department of Human Services and Health [1994] FCA 1291 Federal Court of Australia Australia - Commonwealth 29 Aug 1994 AustLII flag
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 915 Federal Court of Australia Australia - Commonwealth 17 Feb 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
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
TT93/29 and Commissioner of Taxation [1994] AATA 571; 30 ATR 1001 Administrative Appeals Tribunal Australia 13 Jul 1994 AustLII flag
Commissioner for Inland Revenue v Golden Dumps (Pty) Ltd [1993] ZASCA 89; 1993 4 SA 110; [1993] 2 All SA 496 Supreme Court of Appeal of South Africa South Africa 2 Jun 1993 SAFLII flag 19
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92 [1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163 High Court of New Zealand New Zealand 1 Jun 1993 NZLII flag
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd [1993] FCA 436 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation [1993] FCA 245 Federal Court of Australia Australia - Commonwealth 26 May 1993 AustLII flag
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 162 Federal Court of Australia Australia - Commonwealth 16 Apr 1993 AustLII flag
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions [1993] ATOTR TR93/27 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions [1993] ATOTR 27 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/188 - Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 , is it sufficient for it to be a contingent liability? [1993] ATOTD TD93/188 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/188 - Income tax: for a balance day adjustment to be deductible under subsection 51(1) of the Income Tax Assessment Act 1936 , is it sufficient for it to be a contingent liability? [1993] ATOTD 188 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Teviotdale v Accident Compensation Corporation HC Wellington AP246/88 [1992] NZHC 2563; [1993] NZAR 79 High Court of New Zealand New Zealand 9 Jul 1992 NZLII flag 1
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions [1992] ATOITR IT2682 Australian Taxation Office Australia - Commonwealth 21 May 1992 AustLII flag
Re Taxation Appeals [1992] AATA 255; 23 ATR 1251 Administrative Appeals Tribunal Australia 24 Aug 1992 AustLII flag
Commissioner of Inland Revenue v Lyndale Motors (1972) Ltd HC Auckland M1699/89 [1991] NZHC 1695; [1991] 2 NZLR 379 High Court of New Zealand New Zealand 8 Mar 1991 NZLII flag 2
McGuiness v Commissioner of Taxation (Cth) [1991] FCA 664; 23 ATR 75 Federal Court of Australia Australia - Commonwealth 31 Dec 1991 AustLII flag
Re Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 10 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag
It 2648 - Income Tax: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations [1991] ATOITR IT2648 Australian Taxation Office Australia - Commonwealth 25 Jul 1991 AustLII flag
It 2625 - Income Tax: Deductibility of Audit Fees [1991] ATOITR IT2625 Australian Taxation Office Australia - Commonwealth 11 Apr 1991 AustLII flag
Re Ogilvy and Mather Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 344 Federal Court of Australia Australia - Commonwealth 6 Sep 1990 AustLII flag
Commissioner of Taxation v Raymor (NSW) Pty Ltd [1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag 65
Repatriation Commission v Gordon [1990] FCA 41 Federal Court of Australia Australia - Commonwealth 22 Feb 1990 AustLII flag 2
VT88/562 and Commissioner of Taxation [1990] AATA 333; 21 ATR 3168 Administrative Appeals Tribunal Australia 19 Jan 1990 AustLII flag
Commissioner of Inland Revenue v Glen Eden Metal Spinners Ltd HC Auckland M902/88 [1989] NZHC 2671 High Court of New Zealand New Zealand 7 Sep 1989 NZLII flag
QT86/1872 , QT86/1873 and Commissioner of Taxation [1989] AATA 79; 20 ATR 3425 Administrative Appeals Tribunal Australia 3 Apr 1989 AustLII flag
Re Robert James Semmens and Commissioner of Taxation [1989] AATA 39 Administrative Appeals Tribunal Australia 24 Feb 1989 AustLII flag
VT88/23 and Commissioner of Taxation [1989] AATA 21; 20 ATR 3310 Administrative Appeals Tribunal Australia 2 Feb 1989 AustLII flag
Repatriation Commission v Thompson [1988] FCA 212; (1988) 44 FCR 20; (1988) 82 ALR 352; 15 ALD 501; 9 AAR 199 Federal Court of Australia Australia - Commonwealth 24 Jun 1988 AustLII flag 214
Re Hooker Rex Pty Ltd v the Commissioner of Taxation [1988] FCA 164 Federal Court of Australia Australia - Commonwealth 23 May 1988 AustLII flag
WT86/4069 and Commissioner for Taxation [1988] AATA 543 Administrative Appeals Tribunal Australia 15 Jun 1988 AustLII flag
TT87/213 and Commissioner of Taxation [1988] AATA 163; 19 ATR 3514 Administrative Appeals Tribunal Australia 27 May 1988 AustLII flag
Re Logitech Australia Pty Ltd and Industrial Research and Development Board [1988] AATA 156 Administrative Appeals Tribunal Australia 20 May 1988 AustLII flag
NT86/5836-45 and Commissioner of Taxation [1988] AATA 54; 19 ATR 3259 Administrative Appeals Tribunal Australia 10 Feb 1988 AustLII flag
WT85/1125; WT85/1128 and Commissioner of Taxation [1987] AATA 326; 18 ATR 3870 Administrative Appeals Tribunal Australia 15 Sep 1987 AustLII flag
NT86/10058-59 and Commissioner of Taxation [1987] AATA 271; 18 ATR 3747 Administrative Appeals Tribunal Australia 17 Jul 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd [1986] FCA 414 Federal Court of Australia Australia - Commonwealth 27 Nov 1986 AustLII flag
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84 [1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082 High Court of New Zealand New Zealand 24 May 1985 NZLII flag 10
Re Middle East Marketing Organization Pty Ltd and Export Development Grants Board [1985] AATA 362 Administrative Appeals Tribunal Australia 20 Dec 1985 AustLII flag
Australian Guarantee Corporation Ltd v Commissioner of Taxation (Cth) [1983] FCA 312; 50 ALR 630; (1983) 74 FLR 73; (1983) 15 ATR 53 Federal Court of Australia Australia - Commonwealth 24 Nov 1983 AustLII flag 4
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd [1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262 Federal Court of Australia Australia - Commonwealth 3 Jun 1983 AustLII flag 6
Lo and Lo v Commissioner of Inland Revenue [1982] HKCFI 106 Hong Kong Court of First Instance Hong Kong 18 Mar 1982 HKLII flag
[1982] Hkcfi 21 (18 March 1982) [1982] HKCFI 21 Hong Kong Court of First Instance Hong Kong 18 Mar 1982 HKLII flag
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
Nilsen Development Laboratories Pty Ltd v FCT [1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255 Federal Court of Australia Australia - Commonwealth 8 Oct 1979 AustLII flag 7
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
Sager v Morten & Morrison [1973] SASC 1506 Supreme Court of South Australia Australia - South Australia 16 Feb 1973 AustLII flag
White v FCT [1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173 High Court of Australia Australia - Commonwealth 11 Dec 1968 AustLII flag 39
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Guinea Airways Ltd v Commissioner of Taxation [1949] ArgusLawRp 124; (1950) 57 ALR 16 Argus Law Reports Australia 22 Dec 1949 AustLII flag
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
FCT v Australian Guarantee Corporation Ltd [1946] ArgusLawRp 25; (1946) 52 ALR 209 Argus Law Reports Australia 23 Aug 1984 AustLII flag
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
M R Hornibrook (Pty) Ltd v FCT [1939] HCA 29; (1939) 62 CLR 272; 5 ATD 167; [1939] ALR (CN) 502 High Court of Australia Australia - Commonwealth 28 Jul 1939 AustLII flag 13
FCT v Tully Co-operative Sugar Milling Association Ltd 14 ATR 495 Australia 25 Jul 1983 AustLII flag 9

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Taxation Treatment of Long Tail Liabilities" [2009] JlALawTA 23 Sangkuhl, Elfriede Australia circa 2009 AustLII flag
"Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph" [2005] JlATaxTA 6 Kenny, Paul Australia circa 2005 AustLII flag
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Parsons, Ross Australia circa 1986 AustLII flag 8
"Practical Issues for Resource Companies under the Income Tax Assessment Act" [1985] AUMPLawAYbk 9 Green, PC Australia circa 1985 AustLII flag
"Table of Cases" [1985] AUMPLawAYbk 1 Editors Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Judiciary Act (Cth) s18
Trustee Act (NSW)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Webster v Deputy FCT (WA) [1926] ArgusLawRp 100; (1926) 39 CLR 130; 33 ALR 113 Argus Law Reports Australia - Commonwealth 6 Dec 1926 AustLII flag 15
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
FCT v Tully Co-operative Sugar Milling Association Ltd 14 ATR 495 Australia 25 Jul 1983 AustLII flag 9

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