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Lunney v FCT; Hayley v FCT     335

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hudson and Commissioner of Taxation (Taxation)	[2024] AATA 3678	Administrative Appeals Tribunal	Australia	11 Oct 2024	AustLII
Shugai and Commissioner of Taxation (Taxation)	[2024] AATA 3619	Administrative Appeals Tribunal	Australia	10 Oct 2024	AustLII
Ionita and Commissioner of Taxation (Taxation)	[2024] AATA 808	Administrative Appeals Tribunal	Australia	19 Apr 2024	AustLII
Bechtel Australia Pty Ltd v Commissioner of Taxation	[2024] FCAFC 33	Federal Court of Australia	Australia - Commonwealth	15 Mar 2024	AustLII
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual	[2024] ATOTR TR2024/3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual	[2024] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
Bechtel Australia Pty Ltd v Commissioner of Taxation	[2023] FCA 676	Federal Court of Australia	Australia - Commonwealth	22 Jun 2023	AustLII		1
DiStefano and Commissioner of Taxation (Taxation)	[2023] AATA 1697	Administrative Appeals Tribunal	Australia	16 Jun 2023	AustLII
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual	[2023] ATODTR TR2023/D1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Mfula and Commissioner of Taxation (Taxation)	[2021] AATA 3067	Administrative Appeals Tribunal	Australia	30 Aug 2021	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR TR2021/1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Hiremani and Commissioner of Taxation (Taxation)	[2020] AATA 1653	Administrative Appeals Tribunal	Australia	5 Jun 2020	AustLII		2
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII		1
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2019] ATODTR TR2019/D6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Masters and Commissioner of Taxation (Taxation)	[2017] AATA 1042	Administrative Appeals Tribunal	Australia	30 Jun 2017	AustLII		1
Rafferty and Commissioner of Taxation (Taxation)	[2017] AATA 636	Administrative Appeals Tribunal	Australia	10 May 2017	AustLII
Walker and FCT	[2017] AATA 324; (2017) 105 ATR 186; [2017] ATC 10-449	Administrative Appeals Tribunal	Australia	14 Mar 2017	AustLII		1
Vakiloroaya and Commissioner of Taxation (Taxation)	[2017] AATA 95	Administrative Appeals Tribunal	Australia	31 Jan 2017	AustLII		1
WTPG and Commissioner of Taxation (Taxation)	[2016] AATA 971	Administrative Appeals Tribunal	Australia	30 Nov 2016	AustLII
Tyndall v Goulburn Valley Health	[2016] FCAFC 139	Federal Court of Australia	Australia - Commonwealth	14 Oct 2016	AustLII		2
Reany and Commissioner of Taxation	[2016] AATA 672	Administrative Appeals Tribunal	Australia	1 Sep 2016	AustLII		3
Hill and Commissioner of Taxation (Taxation)	[2016] AATA 514	Administrative Appeals Tribunal	Australia	21 Jul 2016	AustLII		1
Ogden and Commissioner of Taxation (Taxation)	[2016] AATA 32	Administrative Appeals Tribunal	Australia	29 Jan 2016	AustLII		1
Tyndall v Goulburn Valley Health	[2015] FCCA 3384	Federal Circuit Court of Australia	Australia	18 Dec 2015	AustLII		2
John Holland Group Pty Ltd v Commissioner of Taxation	[2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73	Federal Court of Australia	Australia - Commonwealth	11 Jun 2015	AustLII		15
Applicant 6115 of 2013 and Commissioner of Taxation	[2015] AATA 244	Administrative Appeals Tribunal	Australia	23 Apr 2015	AustLII
Ting and Commissioner of Taxation	[2015] AATA 166; [2015] ATC 10-386	Administrative Appeals Tribunal	Australia	23 Feb 2015	AustLII		6
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Ford v Commissioner of Taxation	[2014] AATA 361	Administrative Appeals Tribunal	Australia	27 May 2014	AustLII		2
Yerro and Commissioner of Taxation	[2014] AATA 186	Administrative Appeals Tribunal	Australia	4 Apr 2014	AustLII
Yeates and Commissioner of Taxation	[2014] AATA 10	Administrative Appeals Tribunal	Australia	10 Jan 2014	AustLII
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
Madin v Castles Building Services (Workcover)	[2013] VMC 24	Magistrates' Court of Victoria	Australia - Victoria	30 Jul 2013	AustLII
Hancox v Commissioner of Taxation	[2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574	Federal Court of Australia	Australia - Commonwealth	29 Jul 2013	AustLII		5
Fox and Commissioner of Taxation	[2013] AATA 471	Administrative Appeals Tribunal	Australia	8 Jul 2013	AustLII		2
Healy v FCT	[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311	Administrative Appeals Tribunal	Australia	7 May 2013	AustLII		5
Wray-McCann and Commissioner of Taxation	[2013] AATA 196	Administrative Appeals Tribunal	Australia	4 Apr 2013	AustLII
Park v Commissioner of Taxation	[2011] AATA 567; 84 ATR 672	Administrative Appeals Tribunal	Australia	18 Aug 2011	AustLII		2
Sciberras and Commissioner of Taxation	[2011] AATA 509	Administrative Appeals Tribunal	Australia	25 Jul 2011	AustLII		1
Kaley and Commissioner of Taxation	[2011] AATA 480	Administrative Appeals Tribunal	Australia	8 Jul 2011	AustLII
Brandon v Commissioner of Taxation	[2011] FCA 264	Federal Court of Australia	Australia - Commonwealth	24 Mar 2011	AustLII		1
Orica IC Assets Pty Ltd v Commissioner of State Revenue	[2011] QSC 1	Supreme Court of Queensland	Australia - Queensland	31 Jan 2011	AustLII		7
John Waters v FCT	[2010] AATA 846	Administrative Appeals Tribunal	Australia	28 Oct 2010	AustLII
Brandon v Commissioner of Taxation	[2010] AATA 530; [2010] ATC 10-143	Administrative Appeals Tribunal	Australia	15 Jul 2010	AustLII		1
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Commissioner of Taxation v Anstis	[2009] FCAFC 154; (2009) 180 FCR 288; (2009) 73 ATR 483; [2009] ATC 20-142	Federal Court of Australia	Australia - Commonwealth	4 Nov 2009	AustLII		1
Re Applicant and FCT	[2009] AATA 478; [2009] ATC 1-009; 75 ATR 761	Administrative Appeals Tribunal	Australia	26 Jun 2009	AustLII
Anstis v FCT	[2009] FCA 286; (2009) 72 ATR 940; [2009] ATC 20-098	Federal Court of Australia	Australia - Commonwealth	1 Apr 2009	AustLII		1
Ovens and Commissioner of Taxation	[2009] AATA 166; [2009] ATC 10-081; (2009) 75 ATR 479	Administrative Appeals Tribunal	Australia	13 Mar 2009	AustLII		4
Assefa and Commissioner of Taxation	[2009] AATA 2	Administrative Appeals Tribunal	Australia	6 Jan 2009	AustLII		4
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
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
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Compass Group (Vic) Pty Ltd (as Trustee for White Roche & Associates Hybrid Trust) v FCT (Compass Group)	[2008] AATA 845; [2008] ATC 10-051; 71 ATR 720	Administrative Appeals Tribunal	Australia	22 Sep 2008	AustLII		6
Amuthalan and Commissioner of Taxation	[2008] AATA 818	Administrative Appeals Tribunal	Australia	15 Sep 2008	AustLII		1
Re Southwell-Keely and FCT	[2008] AATA 606; 73 ATR 239	Administrative Appeals Tribunal	Australia	3 Jul 2008	AustLII		1
Re Frisch and FCT	[2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551	Administrative Appeals Tribunal	Australia	3 Jun 2008	AustLII		4
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
Re Lenten and FCT	[2008] AATA 281; [2008] ATC 10-017; 71 ATR 862	Administrative Appeals Tribunal	Australia	9 Apr 2008	AustLII		1
Re Cheung and FCT	[2008] AATA 220; [2008] ATC 10-011; 71 ATR 335	Administrative Appeals Tribunal	Australia	19 Mar 2008	AustLII		1
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
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2008] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?	[2008] ATOTD 27	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
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2008] ATOGSTR GSTR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest?	[2008] ATOTD TD2008/27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Commissioner of Taxation v Day	[2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		13
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Re 3-D Scaffolding Pty Ltd and FCT	[2007] AATA 1884; 70 ATR 582; [2008] ATC 10-009	Administrative Appeals Tribunal	Australia	19 Oct 2007	AustLII		2
Re Taxpayer and FCT	[2007] AATA 1830; 67 ATR 275	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII
Staker and Commissioner of Taxation	[2007] AATA 1442; (2007) 66 ATR 895	Administrative Appeals Tribunal	Australia	20 Jun 2007	AustLII		2
Flegg and Commissioner of Taxation	[2007] AATA 1336; 66 ATR 862	Administrative Appeals Tribunal	Australia	18 May 2007	AustLII
GSTR 2007/D1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2007] ATODGSTR GSTR2007/D1	Australian Taxation Office	Australia - Commonwealth	24 Apr 2007	AustLII
CR 2007/71 - Income tax: deductibility of the Special Category Membership offered by the Hunter Business Chamber	[2007] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/71 - Income tax: deductibility of the Special Category Membership offered by the Hunter Business Chamber	[2007] ATOCR CR2007/71	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Re Williamson and FCT	[2006] AATA 1507; 64 ATR 1264	Administrative Appeals Tribunal	Australia	8 Dec 2006	AustLII
Little and Commissioner of Taxation	[2006] AATA 949; 64 ATR 1180	Administrative Appeals Tribunal	Australia	9 Nov 2006	AustLII		1
Taxpayer and Commissioner of Taxation	[2006] AATA 941; 64 ATR 1173	Administrative Appeals Tribunal	Australia	3 Nov 2006	AustLII
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		10
Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union v Tomago Aluminium Co Pty Ltd	[2006] AIRC 85	Australian Industrial Relations Commission	Australia	13 Feb 2006	AustLII		1
Taxpayer and Commissioner of Taxation	[2006] AATA 100; 61 ATR 1192	Administrative Appeals Tribunal	Australia	7 Feb 2006	AustLII		1
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount?	[2006] ATOTD TD2006/16	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount?	[2006] ATOTD 16	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
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
Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union v Tomago Aluminium Co Pty Ltd - PR963267	[2005] AIRC 892	Australian Industrial Relations Commission	Australia	14 Oct 2005	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries	[2005] ATOTR TR2005/12	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries	[2005] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
FCT v Reef Networks Pty Ltd	[2004] FCAFC 275; (2004) 57 ATR 375	Federal Court of Australia	Australia - Commonwealth	15 Oct 2004	AustLII		6
CR 2004/30 - Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd	[2004] ATOCR 30	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/30 - Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd	[2004] ATOCR CR2004/30	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
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
Jamnadas v Commissioner of Inland Revenue	[2003] FJSC 4	Supreme Court of Fiji	Fiji	24 Oct 2003	PacLII		4
Jamnadas v Commissioner of Inland Revenue [2003] FJLawRp 52	[2003] FLR 387		Australia	24 Oct 2003	PacLII
Scott and Commissioner of Taxation	[2003] AATA 289; 52 ATR 1075	Administrative Appeals Tribunal	Australia	28 Mar 2003	AustLII
Jennings and Commissioner of Taxation	[2003] AATA 280; 53 ATR 1001	Administrative Appeals Tribunal	Australia	26 Mar 2003	AustLII
Scott and Commissioner of Taxation	[2003] AATA 206; 52 ATR 1058	Administrative Appeals Tribunal	Australia	4 Mar 2003	AustLII		2
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
TR 2003/16 - Income tax: deductibility of protective items	[2003] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/16 - Income tax: deductibility of protective items	[2003] ATOTR TR2003/16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Re Gupta and FCT	[2002] AATA 1301; 51 ATR 1205	Administrative Appeals Tribunal	Australia	16 Dec 2002	AustLII
Scott and Commissioner of Taxation	[2002] AATA 1236; 51 ATR 1136	Administrative Appeals Tribunal	Australia	29 Nov 2002	AustLII		1
Scott and Commissioner of Taxation	[2002] AATA 1158; 51 ATR 1122	Administrative Appeals Tribunal	Australia	12 Nov 2002	AustLII		1
Flint and Commissioner of Taxation	[2002] AATA 785; 50 ATR 1226	Administrative Appeals Tribunal	Australia	10 Sep 2002	AustLII
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
Morris v Commissioner of Taxation	[2002] FCA 616	Federal Court of Australia	Australia - Commonwealth	14 May 2002	AustLII		4
Commissioner of Inland Revenue v Jamnadas	[2002] FJCA 83	Court of Appeal of Fiji	Fiji	1 Mar 2002	PacLII		2
Commissioner of Inland Revenue v Jamnadas [2002] FJLawRp 17	[2002] FLR 109		Australia	1 Mar 2002	PacLII
Payne and Commissioner of Taxation	[2002] AATA 9; 49 ATR 1076	Administrative Appeals Tribunal	Australia	11 Jan 2002	AustLII		1
TR 2002/7 - Income tax: deductibility of payments to strike funds	[2002] ATOTR TR2002/7	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/7 - Income tax: deductibility of payments to strike funds	[2002] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Naglost and Commissioner of Taxation	[2001] AATA 1051; 49 ATR 1028	Administrative Appeals Tribunal	Australia	11 Dec 2001	AustLII		3
Mandikos and Commissioner of Taxation	[2001] AATA 716; 48 ATR 1077	Administrative Appeals Tribunal	Australia	16 Aug 2001	AustLII
Scott and Tax Agents' Board of Queensland	[2001] AATA 435; 47 ATR 1136	Administrative Appeals Tribunal	Australia	23 May 2001	AustLII		1
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII		118
CR 2001/78 - Income tax: suitability notice for contractors employed by the Department of Education, Training and Youth Affairs under the Aboriginal Tutorial Assistance Scheme	[2001] ATOCR CR2001/78	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
CR 2001/38 - Income tax: The deductibility for Queensland school employees of the cost of obtaining a suitability notice for working with children	[2001] ATOCR 38	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
CR 2001/38 - Income tax: The deductibility for Queensland school employees of the cost of obtaining a suitability notice for working with children	[2001] ATOCR CR2001/38	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
CR 2001/78 - Income tax: suitability notice for contractors employed by the Department of Education, Training and Youth Affairs under the Aboriginal Tutorial Assistance Scheme	[2001] ATOCR 78	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Commissioner of Taxation v Payne S252/1999	[2000] HCATrans 415	High Court of Australia	Australia - Commonwealth	3 Aug 2000	AustLII
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Service v FCT	[2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		35
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII		1
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR TR1999/17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
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
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
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
Gaydon and Deputy Commissioner of Taxation	[1998] AATA 875; 40 ATR 1135	Administrative Appeals Tribunal	Australia	19 Oct 1998	AustLII
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
Kerry and Commissioner of Taxation	[1998] AATA 1040; 39 ATR 1252	Administrative Appeals Tribunal	Australia	31 Aug 1998	AustLII		1
Dawson Engineering Pty Ltd & Brown & Root Pty Ltd v Chief Executive Officer of Customs	[1998] FCA 1010	Federal Court of Australia	Australia - Commonwealth	21 Aug 1998	AustLII		1
Crestani and Commissioner of Taxation	[1998] AATA 612; (1998) 40 ATR 1037	Administrative Appeals Tribunal	Australia	11 Aug 1998	AustLII		9
Pollak Partners Pty Ltd and Commissioner of Taxation	[1998] AATA 569; 39 ATR 1120	Administrative Appeals Tribunal	Australia	29 Jul 1998	AustLII
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 758	Federal Court of Australia	Australia - Commonwealth	2 Jul 1998	AustLII
Tobias and Commissioner of Taxation	[1998] AATA 303; 38 ATR 1169	Administrative Appeals Tribunal	Australia	1 May 1998	AustLII		2
Hank B Schokker v Commissioner of Taxation, Commonwealth of Australia (includes corrigenda of 2 February 1998)	[1998] FCA 19	Federal Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions	[1998] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business	[1998] ATOTR TR98/9	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/6	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 502; 37 ATR 1144	Administrative Appeals Tribunal	Australia	24 Nov 1997	AustLII
Taxpayer and Commissioner of Taxation	[1997] AATA 471	Administrative Appeals Tribunal	Australia	12 Nov 1997	AustLII		1
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
Chief Executive Officer of Customs v Dyno Westfarmers Ltd	[1997] FCA 406	Federal Court of Australia	Australia - Commonwealth	23 May 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear	[1997] ATOTR TR97/12	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear	[1997] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
VT95/11 and Commissioner of Taxation	[1996] AATA 16; (1996) 31 ATR 1349	Administrative Appeals Tribunal	Australia	19 Jan 1996	AustLII		3
TR 96/18 - Income tax: cosmetics and other personal grooming expenses	[1996] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/18 - Income tax: cosmetics and other personal grooming expenses	[1996] ATOTR TR96/18	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings	[1996] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/42 - Income tax: is the cost of travel between a taxpayer's residence, being a property on which the taxpayer carries on a business of primary production, and a place of employment or business, deductible?	[1996] ATOTD TD96/42	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/42 - Income tax: is the cost of travel between a taxpayer's residence, being a property on which the taxpayer carries on a business of primary production, and a place of employment or business, deductible?	[1996] ATOTD 42	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings	[1996] ATOTR TR96/16	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
WT94/60-63 and Commissioner of Taxation	[1995] AATA 582; 31 ATR 1146	Administrative Appeals Tribunal	Australia	2 Aug 1995	AustLII		1
TT94/29-30 and Commissioner of Taxation	[1995] AATA 192; 31 ATR 1051	Administrative Appeals Tribunal	Australia	14 Jul 1995	AustLII
ST94/24 and Commissioner of Taxation	[1995] AATA 69; (1995) 30 ATR 1169	Administrative Appeals Tribunal	Australia	16 Mar 1995	AustLII		5
QT94/45 and Commissioner of Taxation	[1995] AATA 17	Administrative Appeals Tribunal	Australia	3 Feb 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions	[1995] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses	[1995] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR TR95/6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/8	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR TR95/13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR TR95/17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses	[1995] ATOTR TR95/20	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses	[1995] ATOTR 34	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
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses	[1995] ATOTR TR95/34	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR TR95/22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Re Taxation Appeals	[1994] AATA 315; (1994) 29 ATR 1232	Administrative Appeals Tribunal	Australia	28 Oct 1994	AustLII		31
NT93/192 and Commissioner of Taxation	[1994] AATA 602; (1994) 29 ATR 1077	Administrative Appeals Tribunal	Australia	18 Aug 1994	AustLII		34
AAT Case 9654	[1994] AATA 583; (1994) 29 ATR 1031	Administrative Appeals Tribunal	Australia	5 Aug 1994	AustLII		11
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
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
WT92/76 and Commissioner of Taxation	[1994] AATA 408; (1994) 27 ATR 1233	Administrative Appeals Tribunal	Australia	18 Jan 1994	AustLII		2
Case No VT 93/57	[1994] AATA 1; 27 ATR 1127	Administrative Appeals Tribunal	Australia	13 Jan 1994	AustLII
TD 94/17 - Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?	[1994] ATOTD TD94/17	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees	[1994] ATOTR TR94/22	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/17 - Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?	[1994] ATOTD 17	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees	[1994] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Roads and Traffic Authority of NSW v FCT	[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76	Federal Court of Australia	Australia - Commonwealth	5 Jul 1993	AustLII		95
NT92/166 and Deputy Commissioner of Taxation	[1993] AATA 500; 27 ATR 1102	Administrative Appeals Tribunal	Australia	18 May 1993	AustLII
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		226
Re Taxation Appeals	[1992] AATA 140	Administrative Appeals Tribunal	Australia	11 May 1992	AustLII
QT90/140 and Commissioner of Taxation	[1992] AATA 567; 23 ATR 1095	Administrative Appeals Tribunal	Australia	16 Mar 1992	AustLII
Re Taxation Appeals	[1992] AATA 93	Administrative Appeals Tribunal	Australia	16 Mar 1992	AustLII
Re Lachlan William Fullerton v Commissioner of Taxation	[1991] FCA 560	Federal Court of Australia	Australia - Commonwealth	19 Nov 1991	AustLII
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		412
QT90/150-87and Commissioner of Taxation	[1991] AATA 602	Administrative Appeals Tribunal	Australia	28 Jun 1991	AustLII
VT90/257 and Commissioner of Taxation	[1991] AATA 154	Administrative Appeals Tribunal	Australia	27 Jun 1991	AustLII
It 2641 - Income Tax : Corporate Wardrobes and Corporate Uniforms	[1991] ATOITR IT2641	Australian Taxation Office	Australia - Commonwealth	27 Jun 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
QT90/148 and Commissioner of Taxation	[1991] AATA 346; (1991) 22 ATR 3037	Administrative Appeals Tribunal	Australia	9 Jan 1991	AustLII		34
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation	[1990] FCA 209	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
WT89/80 and Commissioner of Taxation	[1990] AATA 524	Administrative Appeals Tribunal	Australia	22 Jun 1990	AustLII
VT87/2561 and Commissioner of Taxation	[1990] AATA 509	Administrative Appeals Tribunal	Australia	15 Jun 1990	AustLII
QT87/1560 and Commissioner of Taxation	[1990] AATA 99; 21 ATR 3411	Administrative Appeals Tribunal	Australia	1 May 1990	AustLII		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
Fraser v Commissioner of Inland Revenue HC Wellington M688/87	[1989] NZHC 2358; (1989) 13 TRNZ 704; (1990) 12 NZTC 7,015	High Court of New Zealand	New Zealand	4 Dec 1989	NZLII
VT86/1872 and Commissioner of Taxation	[1989] AATA 245; (1989) 21 ATR 3120	Administrative Appeals Tribunal	Australia	27 Nov 1989	AustLII		2
VT87/659 and Commissioner of Taxation	[1989] AATA 232; 21 ATR 3061	Administrative Appeals Tribunal	Australia	3 Nov 1989	AustLII
WT88/327 and Commissioner of Taxation	[1989] AATA 571; 20 ATR 4001	Administrative Appeals Tribunal	Australia	15 Sep 1989	AustLII
It 2543 - Income Tax : Transport Allowances : Deductibility of Expenses Incurred in Travelling Between Home and Work	[1989] ATOITR IT2543	Australian Taxation Office	Australia - Commonwealth	5 Jul 1989	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Alexander John Toms	[1989] FCA 117	Federal Court of Australia	Australia - Commonwealth	14 Apr 1989	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v LR Ryder	[1989] FCA 85; 20 FCR 568; 98 ALR 320; 20 ATR 443	Federal Court of Australia	Australia - Commonwealth	29 Mar 1989	AustLII
NT86/4705 and Commissioner of Taxation	[1989] AATA 310; 20 ATR 3451	Administrative Appeals Tribunal	Australia	16 Feb 1989	AustLII
ST86/945 and Commissioner of Taxation	[1989] AATA 301	Administrative Appeals Tribunal	Australia	7 Feb 1989	AustLII
AAT Case 4841	[1988] AATA 339; 20 ATR 3135	Administrative Appeals Tribunal	Australia	25 Nov 1988	AustLII
It 2504 - Income Tax : Deductibility of Interest on Borrowed Funds - Life Assurance Policies	[1988] ATOITR IT2504	Australian Taxation Office	Australia - Commonwealth	3 Nov 1988	AustLII
NT86/3547 and Commissioner of Taxation	[1988] AATA 298; 19 ATR 3996	Administrative Appeals Tribunal	Australia	7 Oct 1988	AustLII
NT87/236-39 and Commissioner of Taxation	[1988] AATA 283; 19 ATR 3927	Administrative Appeals Tribunal	Australia	21 Sep 1988	AustLII		1
AT87/238 and Commissioner of Taxation	[1988] AATA 278; 19 ATR 3911	Administrative Appeals Tribunal	Australia	15 Sep 1988	AustLII
NT86/7885-7 and Commissioner of Taxation	[1988] AATA 272; (1988) 19 ATR 3872	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII		4
AT88/50 and Commissioner of Taxation	[1988] AATA 617	Administrative Appeals Tribunal	Australia	18 Aug 1988	AustLII
NT86/6189 and Commissioner of Taxation	[1988] AATA 206; 19 ATR 3631	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII
NT87/3317 and Commissioner of Taxation	[1988] AATA 209	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII		2
NT88/792 and Commissioner of Taxation	[1988] AATA 210; 19 ATR 3662	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII
NT87/6308 and Commissioner of Taxation	[1988] AATA 212; 19 ATR 3655	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII		3
AT87/243 and Commissioner of Taxation	[1988] AATA 185	Administrative Appeals Tribunal	Australia	17 Jun 1988	AustLII
AT87/223 and Commissioner of Taxation	[1988] AATA 159; (1988) 19 ATR 3504	Administrative Appeals Tribunal	Australia	20 May 1988	AustLII		6
[1988] Hkcfi 155 (13 May 1988)	[1988] HKCFI 155	Hong Kong Court of First Instance	Hong Kong	13 May 1988	HKLII
Commissioner of Inland Revenue v Sin Chun Wah	[1988] HKCFI 332	Hong Kong Court of First Instance	Hong Kong	13 May 1988	HKLII
NT86/4306 and Commissioner of Taxation	[1988] AATA 487	Administrative Appeals Tribunal	Australia	5 May 1988	AustLII
NT86/2761 and Commissioner of Taxation	[1988] AATA 483	Administrative Appeals Tribunal	Australia	3 May 1988	AustLII
NT86/10274 and Commissioner of Taxation	[1988] AATA 482; 19 ATR 3461	Administrative Appeals Tribunal	Australia	3 May 1988	AustLII
Re Douglas John Hyde v Commissioner of Taxation	[1988] FCA 64	Federal Court of Australia	Australia - Commonwealth	14 Mar 1988	AustLII
NT86/11935 and Commissioner of Taxation	[1988] AATA 81; 19 ATR 3362	Administrative Appeals Tribunal	Australia	10 Mar 1988	AustLII
NT86/5723, NT86/5766, NT86/5767 and Commissioner of Taxation	[1988] AATA 428	Administrative Appeals Tribunal	Australia	10 Mar 1988	AustLII
NT88/57 and Commissioner of Taxation	[1988] AATA 74; 19 ATR 3345; 8 AAR 165	Administrative Appeals Tribunal	Australia	4 Mar 1988	AustLII
NT87/1508-1509 and Commissioner of Taxation	[1988] AATA 407	Administrative Appeals Tribunal	Australia	19 Feb 1988	AustLII
NT85/5706, NT85/5857 and Commissioner of Taxation	[1987] AATA 458; 19 ATR 3014	Administrative Appeals Tribunal	Australia	11 Dec 1987	AustLII
WT86/2728-2729 and Commissioner of Taxation	[1987] AATA 440; 19 ATR 3073	Administrative Appeals Tribunal	Australia	9 Dec 1987	AustLII
ST87/36 and Commissioner of Taxation	[1987] AATA 424	Administrative Appeals Tribunal	Australia	30 Nov 1987	AustLII
AT87/192-193 and Commissioner of Taxation	[1987] AATA 867; 18 ATR 4033	Administrative Appeals Tribunal	Australia	27 Nov 1987	AustLII		1
Cases Nos AT 86/333; AT 86/347-348; AT 86/532	[1987] AATA 858; 18 ATR 4084	Administrative Appeals Tribunal	Australia	27 Nov 1987	AustLII
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation	[1987] AATA 352	Administrative Appeals Tribunal	Australia	6 Oct 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys	[1987] FCA 337	Federal Court of Australia	Australia - Commonwealth	2 Oct 1987	AustLII
NT86/12057; NT87/01162 and Commissioner of Taxation	[1987] AATA 347; 18 ATR 3943	Administrative Appeals Tribunal	Australia	2 Oct 1987	AustLII		2
VT87/1377 and Commissioner of Taxation	[1987] AATA 766	Administrative Appeals Tribunal	Australia	2 Sep 1987	AustLII
QT86/1811 and Commissioner of Taxation	[1987] AATA 304	Administrative Appeals Tribunal	Australia	20 Aug 1987	AustLII
Re Taxation Appeals	[1987] AATA 254	Administrative Appeals Tribunal	Australia	3 Jul 1987	AustLII
ST86/31-32 and Commissioner of Taxation	[1987] AATA 699	Administrative Appeals Tribunal	Australia	26 Jun 1987	AustLII		2
NT79/38 and Commissioner of Taxation	[1987] AATA 678	Administrative Appeals Tribunal	Australia	18 Jun 1987	AustLII
NT85/16183-6 and Commissioner of Taxation	[1987] AATA 669; 18 ATR 3637	Administrative Appeals Tribunal	Australia	10 Jun 1987	AustLII
Re Taxation Appeals (No 159)	[1987] AATA 190	Administrative Appeals Tribunal	Australia	14 May 1987	AustLII
Tribunal Case 75	[1987] AATA 617; (1987) 18 ATR 3544	Administrative Appeals Tribunal	Australia	7 May 1987	AustLII		4
Re Taxation Appeals (No 132)	[1987] AATA 137	Administrative Appeals Tribunal	Australia	10 Apr 1987	AustLII
NT85/4582 and Commissioner of Taxation	[1987] AATA 115	Administrative Appeals Tribunal	Australia	31 Mar 1987	AustLII
NT85/5077 and Commissioner of Taxation	[1987] AATA 570	Administrative Appeals Tribunal	Australia	26 Mar 1987	AustLII
Re Taxation Appeals (No 138) and Commissioner of Taxation	[1987] AATA 104	Administrative Appeals Tribunal	Australia	23 Mar 1987	AustLII
NT85/16278 and Commissioner of Taxation	[1987] AATA 562	Administrative Appeals Tribunal	Australia	18 Mar 1987	AustLII
B357-360/1985 and Commissioner of Taxation	[1987] AATA 86; 18 ATR 3319	Administrative Appeals Tribunal	Australia	11 Mar 1987	AustLII
NT86/2231 and Commissioner of Taxation	[1987] AATA 58	Administrative Appeals Tribunal	Australia	20 Feb 1987	AustLII
M489/1985 and Commissioner of Taxation	[1987] AATA 47	Administrative Appeals Tribunal	Australia	18 Feb 1987	AustLII
B5727-5728/1986 and Commissioner of Taxation	[1987] AATA 42	Administrative Appeals Tribunal	Australia	16 Feb 1987	AustLII
NT85/128-129 and Commissioner of Taxation	[1987] AATA 495	Administrative Appeals Tribunal	Australia	19 Jan 1987	AustLII		2
TT86/501 and Commissioner of Taxation	[1986] AATA 406; (1986) 18 ATR 3093	Administrative Appeals Tribunal	Australia	10 Dec 1986	AustLII		8
QT85/499 and Commissioner of Taxation	[1986] AATA 633; 18 ATR 3151	Administrative Appeals Tribunal	Australia	8 Dec 1986	AustLII
NT85/3326-3327 and Commissioner of Taxation	[1986] AATA 352	Administrative Appeals Tribunal	Australia	7 Nov 1986	AustLII
84/85 and Commissioner of Taxation	[1986] AATA 591	Administrative Appeals Tribunal	Australia	31 Oct 1986	AustLII
B668/1985 and Commissioner of Taxation	[1986] AATA 320; (1986) 18 ATR 3043	Administrative Appeals Tribunal	Australia	23 Oct 1986	AustLII		1
B401/1985 and Commissioner of Taxation	[1986] AATA 315	Administrative Appeals Tribunal	Australia	20 Oct 1986	AustLII
B401/1985 and Commissioner of Taxation	[1986] AATA 314; (1986) 18 ATR 3033	Administrative Appeals Tribunal	Australia	20 Oct 1986	AustLII
M59/1985 and Commissioner of Taxation	[1986] AATA 296; 17 ATR 1208	Administrative Appeals Tribunal	Australia	7 Oct 1986	AustLII		2
NT85/128-129 and NT85/137 and Commissioner of Taxation	[1986] AATA 7; (1987) 18 ATR 3181	Administrative Appeals Tribunal	Australia	19 Jan 1986	AustLII		13
It 2217 - Income Tax Deductions : Medical Appliances	[1985] ATOITR IT2217	Australian Taxation Office	Australia - Commonwealth	11 Nov 1985	AustLII
It 2122 - the Deductibility of Rental Expenditure Application of Recent Court Decision	[1984] ATOITR IT2122	Australian Taxation Office	Australia - Commonwealth	11 Dec 1984	AustLII
Madad Pty Ltd v Commissioner of Taxation	[1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118	Federal Court of Australia	Australia - Commonwealth	5 Oct 1984	AustLII		7
Re Lorraine Cheryl Martin v the Commissioner of Taxation of the Commonwealth of Australia	[1984] FCA 188	Federal Court of Australia	Australia - Commonwealth	16 Jul 1984	AustLII
Mayne Nickless Ltd v FCT	[1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752		Australia - Victoria	29 Jun 1984	AustLII		13
Holthouse v Repatriation Commission	[1982] FCA 113; (1982) 1 RPD 287	Federal Court of Australia	Australia - Commonwealth	24 Jun 1982	AustLII		41
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII		97
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
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		7
[1980] HKCA 30 (6 February 1980)	[1980] HKCA 30	Hong Kong Court of Appeal	Hong Kong	6 Feb 1980	HKLII
Commissioner of Inland Revenue v Robert P Burns	[1980] HKCA 312	Hong Kong Court of Appeal	Hong Kong	6 Feb 1980	HKLII
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII		48
IT 112 - Deductibility of travelling expenses between residence and place of employment or business	[1979] ATOITR IT112	Australian Taxation Office	Australia - Commonwealth	19 Nov 1979	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Wiener	[1978] WASC 1	Supreme Court of Western Australia	Australia - Western Australia	13 Jan 1978	AustLII
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Commissioner of Taxation v Chapkhana	[1977] WASC 212	Supreme Court of Western Australia	Australia - Western Australia	7 Oct 1977	AustLII
IT 117 - Travelling expenses - between home and employment	[1974] ATOITR IT117	Australian Taxation Office	Australia - Commonwealth	28 Aug 1974	AustLII
Caffrey v Commissioner of Taxation of the Commonwealth of Australia	[1973] WASC 97	Supreme Court of Western Australia	Australia - Western Australia	4 Oct 1973	AustLII
Lodge v FCT	[1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575	High Court of Australia	Australia - Commonwealth	16 Oct 1972	AustLII		108
[1970] HKCA 62 (22 September 1970)	[1970] HKCA 62	Hong Kong Court of Appeal	Hong Kong	22 Sep 1970	HKLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Enactment of a Deduction Rule Regarding Travel Between Workplaces or Income Producing Activities Can Lead to Errors"	(2007) 10 (2) Journal of Australian Taxation 133	Boccabella, Dale	Australia	circa 2007	AustLII
"Part Iva And Tax Reform"	[2005] JlATaxTA 19	Delany, Tom	Australia	circa 2005	AustLII
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1
"The Cashflow/Tax Value and Consistent Entity Regimes: an Overview of the Draft Bill"	(2000) 3 (4) Journal of Australian Taxation 301	Barkoczy, Stephen	Australia	circa 2000	AustLII
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	AustLII
"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
"Before the High Court - The Treatment of Demolition Expenses under the Income Tax: The Mount Isa Mines Case"	(1991) 13 Sydney Law Review 605	Cooper, Graeme S	Australia	circa 1991	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Charles Moore and Co (WA) Pty Ltd v FCT	(1956) 95 CLR 6		Australia - Commonwealth	circa 1956	Legal Online / Westlaw		3
Durbridge v Sanderson	(1955) 3 All ER 154		United Kingdom	circa 1955	LexisNexis		5
Newsom v Robertson	(1953) 1 Ch 7; 33 Tax Cas 452	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw		39
Lomax v Newton	[1953] 1 WLR 1123		United Kingdom	circa 1953	LexisNexis / Westlaw		3
FCT v Green	[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142	High Court of Australia	Australia - Commonwealth	21 Jun 1950	AustLII		49
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Blackwell v Mills	(1945) 174 LT 217		United Kingdom	circa 1945			4
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
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
Nolder v Walters	(1930) 15 Tax Cas 380; (1930) 46 TLR 397		United Kingdom	circa 1930	LexisNexis		22
Ricketts v Colquhoun	(1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118		United Kingdom	circa 1925	LexisNexis / Westlaw		48
Ward & Co Ltd v Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		47
Friedson v Glyn-Thomas	(1922) 128 LT 24		United Kingdom	circa 1922			4
Re Income Tax Acts	[1903] VicLawRp 89; (1903) 29 VLR 298; (1903) 29 CLE 298; 25 ALT 110		Australia - Victoria	13 Nov 1903	AustLII		14
Re Adair	[1898] ArgusLawRpCN 84; (1898) 4 ALR (CN) 42	Argus Law Reports, Current Notes	Australia	21 Jun 1898	AustLII		4
Cook v Knott	(1887) 2 Tax Cas 246		United Kingdom	circa 1887			11