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John Fairfax & Sons Pty Ltd v FCT   flag  144

[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346
High Court of Australia
Australia - Commonwealth
27th February, 1959

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Richmond and Commissioner of Taxation (Taxation) [2023] AATA 1915 Administrative Appeals Tribunal Australia 27 Jun 2023 AustLII flag
KKQY and Commissioner of Taxation (Taxation) [2019] AATA 204 Administrative Appeals Tribunal Australia 19 Feb 2019 AustLII flag
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Re Frisch and FCT [2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 4
Petersen and Deputy Commissioner of Taxation [2007] AATA 1896; 70 ATR 644 Administrative Appeals Tribunal Australia 26 Oct 2007 AustLII flag
Brody and Commissioner of Taxation [2007] AATA 1764; 69 ATR 941 Administrative Appeals Tribunal Australia 14 Sep 2007 AustLII flag 1
Re Drummond and Federal Commissioner [2004] AATA 1342; 58 ATR 1119 Administrative Appeals Tribunal Australia 16 Dec 2004 AustLII flag 1
Bell and Moir Pty Ltd and Commissioner of Taxation [1999] AATA 195; 41 ATR 1266 Administrative Appeals Tribunal Australia 25 Mar 1999 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 242; 36 ATR 1140 Administrative Appeals Tribunal Australia 17 Jul 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
QT95/155-157 and Commissioner of Taxation [1996] AATA 297; 33 ATR 1196 Administrative Appeals Tribunal Australia 23 Aug 1996 AustLII flag
NT95/26 and Commissioner of Taxation [1995] AATA 320; (1995) 31 ATR 1322 Administrative Appeals Tribunal Australia 8 Nov 1995 AustLII flag 2
TT94/29-30 and Commissioner of Taxation [1995] AATA 192; 31 ATR 1051 Administrative Appeals Tribunal Australia 14 Jul 1995 AustLII flag
QT94/64 and Commissioner of Taxation [1995] AATA 109 Administrative Appeals Tribunal Australia 24 Apr 1995 AustLII flag
NT90/248 and Commissioner of Taxation [1991] AATA 688; 22 ATR 3425 Administrative Appeals Tribunal Australia 29 Aug 1991 AustLII flag
Re Taxation Appeals [1991] AATA 131; 22 ATR 3218 Administrative Appeals Tribunal Australia 22 May 1991 AustLII flag
VT87/1625 and Commissioner of Taxation [1990] AATA 33; (1990) 21 ATR 3268 Administrative Appeals Tribunal Australia 16 Feb 1990 AustLII flag 2
VT87/2367 and Commissioner of Taxation [1990] AATA 27; 21 ATR 3291 Administrative Appeals Tribunal Australia 13 Feb 1990 AustLII flag
Re Taxation Appeals [1989] AATA 158 Administrative Appeals Tribunal Australia 30 Jun 1989 AustLII 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
QT87/991 and Commissioner of Taxation [1988] AATA 326; 20 ATR 3001 Administrative Appeals Tribunal Australia 9 Nov 1988 AustLII flag
WT85/1056 and Commissioner of Taxation [1988] AATA 52; 19 ATR 3246 Administrative Appeals Tribunal Australia 8 Feb 1988 AustLII flag
ST85/1326 and Commissioner of Taxation [1988] AATA 4 Administrative Appeals Tribunal Australia 6 Jan 1988 AustLII flag
NT86/8001; NT86/7999 and Commissioner of Taxation [1987] AATA 416; 18 ATR 4041 Administrative Appeals Tribunal Australia 20 Nov 1987 AustLII flag
NT86/10151 and Commissioner of Taxation [1987] AATA 767; 18 ATR 3845 Administrative Appeals Tribunal Australia 2 Sep 1987 AustLII flag
Case No NT85/4912 and Commissioner of Taxation [1987] AATA 155 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag 3
NT85/4364 and Commissioner of Taxation [1987] AATA 601; 18 ATR 3515 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag
NT86/4487 and Commissioner of Taxation [1987] AATA 68; 18 ATR 3270 Administrative Appeals Tribunal Australia 2 Mar 1987 AustLII flag 1
TT85/567-569 and Commissioner of Taxation [1987] AATA 520 Administrative Appeals Tribunal Australia 13 Feb 1987 AustLII flag
377-378/1984 and Commissioner of Taxation [1987] AATA 8 Administrative Appeals Tribunal Australia 16 Jan 1987 AustLII flag
TT84/314 and Commissioner of Taxation [1986] AATA 431 Administrative Appeals Tribunal Australia 19 Dec 1986 AustLII flag
B395/1984 and Commissioner of Taxation [1986] AATA 400 Administrative Appeals Tribunal Australia 8 Dec 1986 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
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR TR2019/4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
CR 2019/84 - Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes [2019] ATOCR CR2019/84 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
CR 2019/84 - Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes [2019] ATOCR 84 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR TR2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues [2011] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues [2011] ATOTR TR2011/6 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2004/2 - Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997 [2004] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/2 - Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997 [2004] ATOTR TR2004/2 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2003/10 - Income tax: deductions that relate to personal services income [2003] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/10 - Income tax: deductions that relate to personal services income [2003] ATOTR TR2003/10 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
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 flag
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 flag
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 flag
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 flag
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
IT 2678 - Income tax: deductibility of interest on money borrowed to make superannuation contributions [1992] ATOITR IT2678 Australian Taxation Office Australia - Commonwealth 14 May 1992 AustLII flag
TD 92/143 - Income tax: is establishment expenditure incurred by a Co preparatory to listing its shares on an Australian or foreign stock exchange deductible under section 8-1 of the Income Tax Assessment Act 1997? [1992] ATOTD 143 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TD 92/143 - Income tax: is establishment expenditure incurred by a Co preparatory to listing its shares on an Australian or foreign stock exchange deductible under section 8-1 of the Income Tax Assessment Act 1997? [1992] ATOTD TD92/143 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
It 2656 - Income Tax : Deductibility of Takeover Defence Costs [1991] ATOITR IT2656 Australian Taxation Office Australia - Commonwealth 17 Oct 1991 AustLII flag
It 285 - Self-Education Expenses - Application of Recent Court Decisions [1978] ATOITR IT285 Australian Taxation Office Australia - Commonwealth 17 Jul 1978 AustLII flag
IT 107 - Legal expenses: commercial television station - application of section 51(1) [1969] ATOITR IT107 Australian Taxation Office Australia - Commonwealth 3 Nov 1969 AustLII flag
Fullers Bay of Islands Ltd v Commissioner of Inland Revenue [2005] NZCA 289; (2006) 22 NZTC 19,716 Court of Appeal of New Zealand New Zealand 28 Nov 2005 NZLII flag 5
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 7
Clough Ltd v Commissioner of Taxation [2021] FCA 108 Federal Court of Australia Australia - Commonwealth 18 Feb 2021 AustLII flag 3
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 flag 1
Nelson v Commissioner of Taxation [2014] FCA 57 Federal Court of Australia Australia - Commonwealth 11 Feb 2014 AustLII flag 3
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 32
St George Bank Ltd v FCT [2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018 Federal Court of Australia Australia - Commonwealth 11 Apr 2008 AustLII flag 15
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 flag 13
Spriggs v FCT [2007] FCA 1817 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 1
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
FCT v Reef Networks Pty Ltd [2004] FCAFC 275; (2004) 57 ATR 375 Federal Court of Australia Australia - Commonwealth 15 Oct 2004 AustLII flag 6
Reef Networks Pty Ltd v Deputy Commissioner of Taxation [2003] FCA 1552 Federal Court of Australia Australia - Commonwealth 22 Dec 2003 AustLII flag
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
P & G Rocca Pty Ltd v Commissioner of Taxation [2002] FCA 732 Federal Court of Australia Australia - Commonwealth 11 Jun 2002 AustLII flag 1
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
Anovoy Pty Ltd v Commissioner of Taxation [2000] FCA 953 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 1
Commissioner of Taxation v Email Ltd [1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868 Federal Court of Australia Australia - Commonwealth 13 Sep 1999 AustLII flag 19
Bell & Moir Corporation Pty Ltd v FCT [1999] FCA 1009 Federal Court of Australia Australia - Commonwealth 28 Jul 1999 AustLII flag 3
Email Ltd v Commissioner of Taxation [1999] FCA 128; 90 FCR 402; 41 ATR 240 Federal Court of Australia Australia - Commonwealth 24 Feb 1999 AustLII flag 3
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
John Joseph Brown v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 746 Federal Court of Australia Australia - Commonwealth 30 Jun 1998 AustLII flag
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 836 Federal Court of Australia Australia - Commonwealth 27 Aug 1997 AustLII flag
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation [1997] FCA 706 Federal Court of Australia Australia - Commonwealth 28 Jul 1997 AustLII flag
National Australia Bank Ltd v Commissioner of Taxation [1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378 Federal Court of Australia Australia - Commonwealth 12 Jun 1997 AustLII flag 18
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Federal Court of Australia Australia - Commonwealth 12 May 1997 AustLII flag
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
Labrilda Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 1350 Federal Court of Australia Australia - Commonwealth 26 Mar 1996 AustLII flag
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 1284 Federal Court of Australia Australia - Commonwealth 1 Mar 1996 AustLII flag
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation [1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260 Federal Court of Australia Australia - Commonwealth 19 Aug 1993 AustLII flag 7
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation [1993] FCA 245 Federal Court of Australia Australia - Commonwealth 26 May 1993 AustLII flag
Re Kennedy Holdings and Property Management Pty Ltd v FCT [1992] FCA 645 Federal Court of Australia Australia - Commonwealth 23 Dec 1992 AustLII 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 Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd [1991] FCA 349 Federal Court of Australia Australia - Commonwealth 6 Aug 1991 AustLII flag
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Re Bruce Richard Cornwell v the Commissioner of the Australian Federal Police [1990] FCA 262 Federal Court of Australia Australia - Commonwealth 30 Jul 1990 AustLII flag
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 flag 58
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
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 flag
Re Raymor (Nsw) Pty Ltd v Commissioner of Taxation [1989] FCA 430 Federal Court of Australia Australia - Commonwealth 19 Oct 1989 AustLII flag
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation [1989] FCA 292; (1989) 20 ATR 1038 Federal Court of Australia Australia - Commonwealth 4 Aug 1989 AustLII flag 3
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 flag
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust) [1987] FCA 317 Federal Court of Australia Australia - Commonwealth 17 Sep 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
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 flag
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
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 flag 48
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
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 flag 4
Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 23
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 flag 32
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
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
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
FCT v Foxwood (Tolga) Pty Ltd [1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427 High Court of Australia Australia - Commonwealth 2 Jun 1981 AustLII flag 28
Lister Blackstone Pty Ltd v FCT [1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 13
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
Poole and Dight v FCT [1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715 High Court of Australia Australia - Commonwealth 5 Aug 1970 AustLII flag 19
Vacuum Oil Co Pty Ltd v FCT [1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 5
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
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
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia) [1965] UKPC 23 Privy Council United Kingdom 27 Jul 1965 BAILII flag
Lin v Tasmania [2012] TASCCA 9 Supreme Court of Tasmania Australia - Tasmania 19 Sep 2012 AustLII flag 14
Commissioner of Taxation v Chapkhana [1977] WASC 212 Supreme Court of Western Australia Australia - Western Australia 7 Oct 1977 AustLII flag
Cliffs International Inc v Commissioner of Taxation [1977] WASC 92 Supreme Court of Western Australia Australia - Western Australia 24 May 1977 AustLII flag
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board [2020] NZSCTrans 23 New Zealand 15 Sep 2020 NZLII flag
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes [1973] PGLawRp 388 Papua New Guinea 24 Mar 1972 PacLII flag
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 flag 13
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"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 flag
"Deduction of Revenue Expenses" [1986] VUWLawRw 3 Bassett, J G New Zealand circa 1986 NZLII flag
"A Tax Incentive for the Clever Country?" [1991] RevenueLawJl 10 Beyer, Vicki L Australia circa 1991 AustLII flag
"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 flag
"Capital gains tax consequences of property settlements upon divorce and separation" [1990] RevenueLawJl 12 Cassidy, Julie Australia circa 1990 AustLII flag
"Table of Cases" [1984] AUMPLawAYbk 1 Editors Australia circa 1984 AustLII flag
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth" (1966-1967) 2 Federal Law Review 115 Higgins, T J Australia circa 1967 AustLII flag
"Legal Expenses as Non-Deductible Capital Expenditure" (1960) 3 Sydney Law Review 306 Kenneally, G Australia circa 1960 AustLII flag
"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 flag
"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 flag
"Negative Gearing: Fletcher's Case" (1992) 11 University of Tasmania Law Review 91 Pont, G Dal Australia - Tasmania circa 1992 AustLII flag
"Exploration Expenditure of a Petroleum Co: Esso Australia Resources Ltd v Commissioner of Taxation (Cth)" [1997] AUMPLawAYbk 26 Shemesian, Richard D Australia circa 1997 AustLII flag
"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 flag 1
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?" (2005) 8 (2) Journal of Australian Taxation 328 Teo, Eu-Jin Australia circa 2005 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia) [1965] UKPC 23 Privy Council United Kingdom 27 Jul 1965 BAILII flag
"Exploration Expenditure of a Petroleum Co: Esso Australia Resources Ltd v Commissioner of Taxation (Cth)" [1997] AUMPLawAYbk 26 Shemesian, Richard D Australia circa 1997 AustLII flag
"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 flag 1
Lin v Tasmania [2012] TASCCA 9 Supreme Court of Tasmania Australia - Tasmania 19 Sep 2012 AustLII flag 14
Commissioner of Taxation v Chapkhana [1977] WASC 212 Supreme Court of Western Australia Australia - Western Australia 7 Oct 1977 AustLII flag
Cliffs International Inc v Commissioner of Taxation [1977] WASC 92 Supreme Court of Western Australia Australia - Western Australia 24 May 1977 AustLII flag
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?" (2005) 8 (2) Journal of Australian Taxation 328 Teo, Eu-Jin Australia circa 2005 AustLII flag
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd [1928] 2 KB 405; (1928) 13 Tax Cas 772 United Kingdom circa 1928 LexisNexis / Westlaw flag 20
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland [1933] AC 368 United Kingdom circa 1933 LexisNexis / Westlaw flag 14
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes [1973] PGLawRp 388 Papua New Guinea 24 Mar 1972 PacLII flag
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners (1946) 1 All ER 68; (1945) 27 Tax Cas 103 United Kingdom circa 1945 LexisNexis flag 16
Southern v Borax Consolidated Ltd (1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597 United Kingdom circa 1941 LexisNexis / Westlaw flag 22
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 flag 13
Southwell v Savill Brothers Ltd [1901] UKLawRpKQB 115; (1901) 2 KB 349 United Kingdom 22 May 1901 CommonLII flag 10
Archibald Thomson, Black & Co Ltd v Batty 7 Tax Cas 158 United Kingdom circa 1984 flag 3
Strong & Co of Romsey Ltd v Woodifield [1906] AC 448 United Kingdom circa 1906 LexisNexis / Westlaw flag 55
Daley v Minister of National Revenue [1951] DLR 529 circa 1951 1
Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board [2020] NZSCTrans 23 New Zealand 15 Sep 2020 NZLII flag
Lordships to Ward & Co v Commissioner of Taxes (NZ) [1923] AC 145 United Kingdom circa 1923 LexisNexis / Westlaw flag 47
Berghs Ltd v Clark [1935] AC 422 United Kingdom circa 1935 LexisNexis / Westlaw flag 2
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Morgan v Tate & Lyle Ltd [1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367 United Kingdom circa 1955 LexisNexis / Westlaw flag 51
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag

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