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FCT v Western Suburbs Cinemas Ltd   flag  37

[1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452
High Court of Australia
Australia - Commonwealth
11th June, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lawrence v Commissioner of Inland Revenue [2024] NZHC 905 High Court of New Zealand New Zealand 23 Apr 2024 NZLII flag
Wulf and Commissioner of Taxation (Taxation) [2022] AATA 3094 Administrative Appeals Tribunal Australia 21 Sep 2022 AustLII flag
AB Trust v Commissioner of Inland Revenue [2020] NZTRA 2; (2020) 29 NZTC 5-007 New Zealand Taxation Review Authority New Zealand 2 Dec 2020 NZLII flag
Howell and Kakulas & Christodulou [2012] WASAT 9 State Administrative Tribunal of Western Australia Australia - Western Australia 13 Jan 2012 AustLII flag 1
Carroll v Webb [2011] SSATACSA 24 Australian Social Security Appeals Tribunal Australia 3 Oct 2011 AustLII flag
Application by Jemena Gas Networks (NSW) Ltd (No 3), Re [2011] ACompT 6; (2011) 279 ALR 407 Australian Competition Tribunal Australia 25 Feb 2011 AustLII flag 2
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
Application by ElectraNet Pty Ltd (No 3) [2008] ACompT 3 Australian Competition Tribunal Australia 30 Sep 2008 AustLII flag 11
McLaughlin v Dungowan Manly Pty Ltd [2007] NSWSC 197; 61 ACSR 335 Supreme Court of New South Wales Australia - New South Wales 9 Mar 2007 AustLII flag 4
Flint and Commissioner of Taxation [2002] AATA 785; 50 ATR 1226 Administrative Appeals Tribunal Australia 10 Sep 2002 AustLII flag
QT97/254-261 and Commissioner of Taxation [1998] AATA 389; 39 ATR 1059 Administrative Appeals Tribunal Australia 2 Jun 1998 AustLII flag 1
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96 [1997] NZHC 1198; (1997) 18 NZTC 13,408 High Court of New Zealand New Zealand 9 Oct 1997 NZLII flag 2
TR 97/23 - Income tax: deductions for repairs [1997] ATOTR 23 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/23 - Income tax: deductions for repairs [1997] ATOTR TR97/23 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
QT95/126 and QT95/128 and Commissioner of Taxation [1996] AATA 82; 32 ATR 1065 Administrative Appeals Tribunal Australia 1 Mar 1996 AustLII flag
Commissioner of Taxation v Chubb Australia Ltd [1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285 Federal Court of Australia Australia - Commonwealth 24 Mar 1995 AustLII flag 56
Szajntop v The Commissioner of Taxation [1993] FCA 231 Federal Court of Australia Australia - Commonwealth 13 May 1993 AustLII flag 1
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
QT90/148 and Commissioner of Taxation [1991] AATA 346; (1991) 22 ATR 3037 Administrative Appeals Tribunal Australia 9 Jan 1991 AustLII flag 34
VT87/3138 and Commissioner of Taxation [1989] AATA 514; 20 ATR 3927 Administrative Appeals Tribunal Australia 11 Aug 1989 AustLII flag
NT87/4237 and Commissioner of Taxation [1989] AATA 494; (1989) 20 ATR 3796 Administrative Appeals Tribunal Australia 21 Jul 1989 AustLII flag 3
Taxation, Commissioner of (Cth) v Markey [1989] FCA 228; 87 ALR 454; (1989) 20 ATR 948 Federal Court of Australia Australia - Commonwealth 23 Jun 1989 AustLII flag 2
ST87/208 and Commissioner of Taxation [1988] AATA 197; (1988) 19 ATR 3540 Administrative Appeals Tribunal Australia 31 May 1988 AustLII flag 2
QT86/3533, QT86/3534 and Commissioner of Taxation [1988] AATA 78; 19 ATR 3371 Administrative Appeals Tribunal Australia 8 Mar 1988 AustLII flag
McGrath v Commissioner Of Inland Revenue HC Auckland M971/85 [1987] NZHC 1284; (1987) 10 TRNZ 650; (1987) 9 NZTC 6,074 High Court of New Zealand New Zealand 10 Apr 1987 NZLII flag 1
ST86/342 and Commissioner of Taxation [1987] AATA 112 Administrative Appeals Tribunal Australia 26 Mar 1987 AustLII flag
QT85/1092 and Commissioner of Taxation [1986] AATA 385; 18 ATR 3130 Administrative Appeals Tribunal Australia 2 Dec 1986 AustLII flag
It 2223 - Income Tax : Travel Expenses - Apportionment To Exclude Domestic Or Private Expenditure [1985] ATOITR IT2223 Australian Taxation Office Australia - Commonwealth 2 Dec 1985 AustLII flag
W Thomas & Co Pty Ltd v FCT [1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 61
Archer Brothers Pty Ltd v FCT [1953] HCA 23; (1952-53) 90 CLR 140; [1953] ALR 748; 10 ATD 192 High Court of Australia Australia - Commonwealth 28 Aug 1953 AustLII flag 22

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance" (2012) 10 (3) E-Journal of Tax Research 621 Boccabella, Dale Australia circa 2012 AustLII flag
"Inclusion In Cost Base Of Investment Property Of Interest Denied Deductibility Under A Split Loan Because Of Part IVa: Some Follow Up Analysis" [2007] RevenueLawJl 8 Boccabella, Dale Australia circa 2007 AustLII flag
"Inclusion in Cost Base of Investment Property of Interest Denied Deductibility under a Split Loan Because of Part IVA: Some Follow Up Analysis" (2005) 17 (2) Bond Law Review 205 Boccabella, Dale Australia circa 2005 AustLII flag
"The Use of Income Taxation Incentives to Promote Renewable Energy and Energy Conservation" [1990] AUMPLawAYbk 3 Bradbrook, AJ Australia circa 1990 AustLII flag
"Table of Cases" [1990] AUMPLawAYbk 1 Editors Australia circa 1990 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
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland [1933] AC 368 United Kingdom circa 1933 LexisNexis / Westlaw flag 14
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31
CA; Highland Railway Co v Balderston (1889) 2 Tax Cas 485 United Kingdom circa 1889 flag 8

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