FCT v The Midland Railway Co of Western Australia Ltd 36

[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372

High Court of Australia

Australia - Commonwealth

6th March, 1952

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII	2
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
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII	2
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII	9
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII	11
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII	12
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
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
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
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 2	High Court of Australia	Australia - Commonwealth	31 Jan 2006	AustLII
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
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
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	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	5
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	52
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	7
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII	1
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII	38
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII	3
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
F and F Asia Pty Ltd and Australian Trade Commission	[1996] AATA 620	Administrative Appeals Tribunal	Australia	3 May 1996	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
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 900	Federal Court of Australia	Australia - Commonwealth	10 Feb 1994	AustLII
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1990] FCA 247	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII	2
Jezareed Pty Ltd (formerly Peter Williamson Pty Ltd) v Commissioner of Taxation	[1989] FCA 150; 23 FCR 529; 20 ATR 683	Federal Court of Australia	Australia - Commonwealth	5 May 1989	AustLII
NT86/10151 and Commissioner of Taxation	[1987] AATA 767; 18 ATR 3845	Administrative Appeals Tribunal	Australia	2 Sep 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer	[1986] FCA 140	Federal Court of Australia	Australia - Commonwealth	5 May 1986	AustLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)"	[1995] RevenueLawJl 5	Burford, Karen	Australia	circa 1995	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
Hyett v Lennard	[1940] 2 KB 180		United Kingdom	circa 1940	LexisNexis / Westlaw	3
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	398
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
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929		27
AW Walker & Co v Inland Revenue Commissioners	(1920) 3 KB 648; (1920) 12 Tax Cas 297		United Kingdom	circa 1920	LexisNexis / Westlaw	3
Farmer v Scottish North American Trust, Ld	[1911] UKLawRpAC 71; [1912] AC 118		United Kingdom	14 Dec 1911	CommonLII	16
Last v London Assurance Corporation	(1885) 10 AC 438; (1885) 2 Tax Cas 100		United Kingdom	circa 1885	LexisNexis / Westlaw	11

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