Inglis v FCT 48

[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

20th December, 1979

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Meakins and Commissioner of Taxation (Taxation)	[2023] AATA 3852	Administrative Appeals Tribunal	Australia	17 Nov 2023	AustLII
Penglase; Secretary, Department of Agriculture, Fisheries and Forestry and	[2023] AATA 1324	Administrative Appeals Tribunal	Australia	24 May 2023	AustLII
Kwan and Commissioner of Taxation (Taxation)	[2021] AATA 4465	Administrative Appeals Tribunal	Australia	1 Dec 2021	AustLII
Wanda Street Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 921	Administrative Appeals Tribunal	Australia	22 Apr 2020	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Commissioner of State Taxation v t & S Liapis Pty Ltd	[2015] SASCFC 151	Supreme Court of South Australia - Full Court	Australia - South Australia	23 Oct 2015	AustLII	2
Applicant 6115 of 2013 and Commissioner of Taxation	[2015] AATA 244	Administrative Appeals Tribunal	Australia	23 Apr 2015	AustLII
T & S Liapis Pty Ltd v Commissioner of State Taxation	[2015] SASC 63; (2015) 124 SASR 1	Supreme Court of South Australia	Australia - South Australia	22 Apr 2015	AustLII	7
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII	6
Quito Pty Ltd and Commissioner of State Revenue	[2014] WASAT 8	State Administrative Tribunal of Western Australia	Australia - Western Australia	17 Jan 2014	AustLII	3
Married Couple and Commissioner of Taxation	[2013] AATA 888	Administrative Appeals Tribunal	Australia	13 Dec 2013	AustLII	2
Re Willersdorf-Greene and FCT	[2009] AATA 649; [2009] ATC 10-102; 76 ATR 688	Administrative Appeals Tribunal	Australia	28 Aug 2009	AustLII	1
GRW and Residential Tenancies Authority	[2009] QICmr 13	Queensland Information Commissioner	Australia - Queensland	27 Feb 2009	AustLII
Re Hattrick and FCT	[2008] AATA 301; [2008] ATC 10-019; 71 ATR 873	Administrative Appeals Tribunal	Australia	11 Apr 2008	AustLII	1
Coal Developments (German Creek) Pty Ltd v FCT	[2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96	Federal Court of Australia	Australia - Commonwealth	11 Mar 2008	AustLII	3
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII	1
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR CR2007/51	Australian Taxation Office	Australia - Commonwealth	circa 2007	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
Jabetin Pty Ltd v Liquor Administration Board	[2005] NSWCA 92; (2005) 63 NSWLR 602	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Apr 2005	AustLII	39
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR TR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR TR2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
FCT v Anovoy Pty Ltd	[2001] FCA 447; (2001) 47 ATR 51	Federal Court of Australia	Australia - Commonwealth	23 Apr 2001	AustLII	8
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR TR2001/14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII	1
Evenden and Commissioner of Taxation	[1999] AATA 731; 42 ATR 1208	Administrative Appeals Tribunal	Australia	1 Oct 1999	AustLII
Commissioner of Taxation v Brown	[1999] FCA 721; (1999) 43 ATR 1	Federal Court of Australia	Australia - Commonwealth	3 Jun 1999	AustLII	2
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	258
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII	1
Steele v Deputy Commissioner of Taxation P30/1998	[1998] HCATrans 383	High Court of Australia	Australia - Commonwealth	21 Oct 1998	AustLII
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	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
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
Australian Trade Commission v World Geoscience Corporation Ltd	[1997] FCA 818	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII
Temelli, Coskun v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 756	Federal Court of Australia	Australia - Commonwealth	13 Aug 1997	AustLII	4
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
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Placer Pacific Management Pty Ltd v Commissioner of Taxation	[1995] FCA 1362	Federal Court of Australia	Australia - Commonwealth	7 Jul 1995	AustLII	1
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
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	55
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
Re Willarra Pty Ltd; Seven Keys Pty Ltd; Mytian Pty Ltd; Mervyn James Harris; Dorothy Evelyn Harris; Diane Jeannette Harrison; Mervyn James Harris Jnr; Waketreul Pty Ltd; Keelanditreul Pty Ltd; Marinitreul Pty Ltd; Tenmaritr	[1984] FCA 134	Federal Court of Australia	Australia - Commonwealth	17 May 1984	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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	147
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII	93
FCT v Faichney	[1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435	High Court of Australia	Australia - Commonwealth	15 Dec 1972	AustLII	73
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU	131
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	127
Southern Estates Pty Ltd v FCT	[1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525	High Court of Australia	Australia - Commonwealth	13 Dec 1967	AustLII	38
Commissioner of Taxation v Morgan	[1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278	High Court of Australia	Australia - Commonwealth	26 Oct 1961	AustLII	20
John Fairfax & Sons Pty Ltd v FCT	[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	27 Feb 1959	AustLII	144
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
Charles Moore and Co (WA) Pty Ltd v FCT	(1956) 95 CLR 6		Australia - Commonwealth	circa 1956	Legal Online / Westlaw	3
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
Queensland Meat Export Co Ltd v Deputy Commissioner of Taxation (Q)	[1939] St RQd 240; 5 ATD 176		Australia - Queensland	circa 1939		4
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
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
FCT v Gordon	[1930] HCA 49; (1930) 43 CLR 456	High Court of Australia	Australia - Commonwealth	15 Apr 1930	AustLII	29
South Behar Railway Co Ltd v Inland Revenue Comrs	[1925] AC 476		United Kingdom	circa 1925	LexisNexis / Westlaw	24
J & R O'Kane & Co v IR Commissioners	(1922) 12 Tax Cas 303		United Kingdom	circa 1922		33
Moffatt v Webb	[1913] HCA 13; 16 CLR 120; 19 ALR 190	High Court of Australia	Australia - Commonwealth	13 Mar 1913	AustLII	22
Smith v Lion Brewery Co	[1911] UKLawRpAC 5; [1911] AC 150		United Kingdom	14 Feb 1911	CommonLII	8
Russell v Town and County Bank	[1888] UKLawRpAC 27; (1888) 13 AC 418		United Kingdom	26 Apr 1888	CommonLII	23

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