Emu Bay Railway Co Ltd v FCT 45

[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455

High Court of Australia

Australia - Commonwealth

6th November, 1944

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
WCVB and Commissioner of Taxation (Taxation)	[2024] AATA 1259	Administrative Appeals Tribunal	Australia	28 May 2024	AustLII
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
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII	32
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
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII	9
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
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
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	16
Commissioner of Taxation v Tasman Group Services Pty Ltd	[2009] FCAFC 148; (2009) 180 FCR 128; 74 ATR 739; [2009] ATC 20-138	Federal Court of Australia	Australia - Commonwealth	22 Oct 2009	AustLII	13
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	15
TD 2009/14 - Income tax: is a taxpayer entitled to an income tax deduction under subsection 70B(2) of the Income Tax Assessment Act 1936 where a Stapled Security of the kind described in Taxpayer Alert TA 2008/1 is sold at a loss or upon the occurrence of an Assignment Event?	[2009] ATOTD TD2009/14	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/14 - Income tax: is a taxpayer entitled to an income tax deduction under subsection 70B(2) of the Income Tax Assessment Act 1936 where a Stapled Security of the kind described in Taxpayer Alert TA 2008/1 is sold at a loss or upon the occurrence of an Assignment Event?	[2009] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Deutsche Asia Pacific Finance Inc v FCT (No 2)	[2008] FCA 1570; 172 FCR 336; 73 ATR 1	Federal Court of Australia	Australia - Commonwealth	22 Oct 2008	AustLII	1
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	7
Tasman Group Services Pty Ltd v FCT	[2008] FCA 23; [2008] ATC 20-002; 69 ATR 257	Federal Court of Australia	Australia - Commonwealth	29 Jan 2008	AustLII	2
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
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd	[2006] HCATrans 3	High Court of Australia	Australia - Commonwealth	1 Feb 2006	AustLII
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	15
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
Masa v Kololeana Development Co Ltd	[1996] SBHC 16	High Court of Solomon Islands	Solomon Islands	29 Mar 1996	PacLII	2
Berhero Pty Ltd v Secretary, Department of Human Services and Health	[1994] FCA 1291	Federal Court of Australia	Australia - Commonwealth	29 Aug 1994	AustLII
TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses	[1994] ATOTR TR94/25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses	[1994] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation	[1993] FCA 245	Federal Court of Australia	Australia - Commonwealth	26 May 1993	AustLII
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	180
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
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
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
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
It 2625 - Income Tax: Deductibility of Audit Fees	[1991] ATOITR IT2625	Australian Taxation Office	Australia - Commonwealth	11 Apr 1991	AustLII
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
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
Repatriation Commission v Gordon	[1990] FCA 41	Federal Court of Australia	Australia - Commonwealth	22 Feb 1990	AustLII	2
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
VT88/23 and Commissioner of Taxation	[1989] AATA 21; 20 ATR 3310	Administrative Appeals Tribunal	Australia	2 Feb 1989	AustLII
WT86/4069 and Commissioner for Taxation	[1988] AATA 543	Administrative Appeals Tribunal	Australia	15 Jun 1988	AustLII
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	10
FCT v Australian Guarantee Corporation Ltd	[1946] ArgusLawRp 25; (1946) 52 ALR 209	Argus Law Reports	Australia	23 Aug 1984	AustLII
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	4
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
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	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	52
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text	Citation Index
"Taxing Financial Arrangements: Harmonising Tax and Accounting?"	(2006) 4 (2) E-Journal of Tax Research 132	Fisher, Rodney	Australia	circa 2006	AustLII
"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

Legislation Name	Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Inland Revenue Commissioners v Bagnall Ltd	[1944] 1 All ER 204		United Kingdom	circa 1944	LexisNexis	2
Utol Ltd v Inland Revenue Commissioners	(1944) 1 All ER 190		United Kingdom	circa 1944	LexisNexis	1
Absolom v Talbot	[1943] 1 All ER 589		United Kingdom	circa 1943	LexisNexis	4
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
British Sugar Manufacturers Ltd v Harris	(1938) 2 KB 220		United Kingdom	circa 1938	LexisNexis / Westlaw	7
Commissioner of Taxation (WA) v Boulder Perseverance Ltd	[1937] HCA 61; (1937) 58 CLR 223; [1937] ALR 649; 4 ATD 389	High Court of Australia	Australia - Commonwealth	9 Nov 1937	AustLII	15
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
[1937] Ch 465	[1937] Ch 465	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw	1
Ltd v Harris	[1937] 3 All ER 702		United Kingdom	circa 1937	LexisNexis	4
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
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII	17
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	87
Elder Smith & Co Ltd v Commissioner of Taxation (NSW)	[1932] HCA 18; (1932) 47 CLR 471	High Court of Australia	Australia - Commonwealth	30 May 1932	AustLII	5
Naval Colliery TAX v Ltd, v Commission of Inla,nd Revenue	(1928) 138 LT 593		United Kingdom	circa 1928		2
Cross v Imperial Continental Gas Association	(1923) 2 Ch 553	Court of Chancery	United Kingdom	circa 1923	LexisNexis / Westlaw	10
[1923] AC 145	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw	47
Dunderland Iron Ore Co, In re	[1909] UKLawRpCh 8; [1909] 1 Ch 446	Court of Chancery	United Kingdom	16 Jan 1909	CommonLII	8
West Ham Corporation v Grant	(1888) 58 LJCh 121	Court of Chancery	United Kingdom	circa 1888		5
Attree v Hawe	[1878] UKLawRpCh 229; 9 Ch D 337		United Kingdom	3 Jul 1878	CommonLII	14
Gardner v London, Chatham, and Dover Railway Co (No 1); Drawbridge v London, Chatham and Dover Railway Co; Gardner v London, Chatham, and Dover Railway Co (No 2); Imperial Mercantile Credit Association v London, Chatham, and Dover Railway Co	[1867] UKLawRpCh 14; (1867) LR 2 LRCh App 201		United Kingdom	26 Jan 1867	CommonLII	40
Pilbrow v Pilbrow's Atmospheric Railway and Canal Propulsion Co	[1848] EngR 155; 136 ER 950; (1848) 5 CB 440		United Kingdom	circa 1848	CommonLII	5

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