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Cliffs International Inc v FCT     80

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Origin Energy Ltd v Commissioner of Taxation (No 2)	[2020] FCA 409	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII
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		23
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR TR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
Ausnet Transmission Group Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[2015] HCATrans 76	High Court of Australia	Australia - Commonwealth	9 Apr 2015	AustLII
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
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
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
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
P J Griep v Clarence City Council	[2012] TASRMPAT 2	Resource Management and Planning Appeal Tribunal of Tasmania	Australia - Tasmania	12 Jan 2012	AustLII
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		3
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
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
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
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297	Supreme Court of Western Australia	Australia - Western Australia	14 Sep 2004	AustLII		4
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Clairs Keeley (a firm) v Treacy	[2003] WASCA 299; (2003) 28 WAR 139	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	3 Dec 2003	AustLII		39
F & G Nominees Pty Ltd v Verdell Pty Ltd	[2003] WASCA 290	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Nov 2003	AustLII		11
Treacy v Rylestone Pty Ltd	[2002] WASC 178	Supreme Court of Western Australia	Australia - Western Australia	4 Jul 2002	AustLII		5
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
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
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
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR 36	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
Estate Mortgage Fighting Fund Trust, Trustees of and Commissioner of Taxation	[1999] AATA 556; 42 ATR 1138	Administrative Appeals Tribunal	Australia	30 Jul 1999	AustLII
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR 54	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR PR1999/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	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
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
WT95/88-89 and Commissioner of Taxation	[1997] AATA 357; 37 ATR 1055	Administrative Appeals Tribunal	Australia	3 Oct 1997	AustLII
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
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 5	Federal Court of Australia	Australia - Commonwealth	16 Jan 1997	AustLII
Barry Nicholas Ivanac v Deputy Commissioner of Taxation	[1995] FCA 1621	Federal Court of Australia	Australia - Commonwealth	26 Oct 1995	AustLII
WT93/78-79 and Commissioner of Taxation	[1994] AATA 710; 31 ATR 1272	Administrative Appeals Tribunal	Australia	21 Dec 1994	AustLII
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		32
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 Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 486	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII		1
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
Re Mount Isa Mines Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 85	Federal Court of Australia	Australia - Commonwealth	27 Mar 1990	AustLII
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd	[1989] FCA 548; 90 ALR 589	Federal Court of Australia	Australia - Commonwealth	22 Dec 1989	AustLII		7
Re Lnc (Wholesale) Pty Ltd and Collector of Customs	[1987] AATA 223	Administrative Appeals Tribunal	Australia	10 Jun 1987	AustLII
NT86/4160 and Commissioner of Taxation	[1987] AATA 26; (1987) 18 ATR 3194	Administrative Appeals Tribunal	Australia	3 Feb 1987	AustLII		2
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
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Fixing the Defective Jigsaw"	(2021) 45 Melbourne University Law Review 362	Cooper, Graeme S	Australia	circa 2021	AustLII
"Brambles, hedgehogs and foxes" (FCA)	[2018] FedJSchol 1	Pagone, Justice	Australia	circa 2018	AustLII
"Deciding tax cases" (FCA)	[2017] FedJSchol 15	Pagone, Justice	Australia	circa 2017	AustLII
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "	(2015) 39 (2) University of Western Australia Law Review 99	Murray, Ian; Wright, Stephen	Australia - Western Australia	circa 2015	AustLII
"Winning a Deduction for Compensation Payments: Cape Flattery Silica Mines Pty Ltd v FCT"	(1998) 4 (11) Indigenous Law Bulletin 21	Ritter, David; Garnett, Merrilee	Australia	circa 1998	AustLII
"Financial Non-Working Interests"	[1990] AUMPLawAYbk 24	Player-Bishop, H	Australia	circa 1990	AustLII
"Table of Cases"	[1990] AUMPLawAYbk 1	Editors	Australia	circa 1990	AustLII
"Sole Risk in Mining and Petroleum Ventures: The Australian Position"	[1986] AUMPLawAsnYbk 15	Waite, J H	Australia	circa 1986	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII
"Table of Cases"	[1986] AUMPLawAYbk 1	Editors	Australia	circa 1986	AustLII
"Table of Cases"	[1986] AUMPLawAsnYbk 1	Editors	Australia	circa 1986	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
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
Europa Oil (NZ) Ltd v Inland Revenue Commissioner	(1976) 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Inland Revenue Commissioner v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		81
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Ralli Estates Ltd v Commissioner of Income Tax	(1961) 1 WLR 329		United Kingdom	circa 1961	LexisNexis / Westlaw		6
Cooper v FCT	[1957] HCA 72; (1957) 97 CLR 397; [1957] ALR 1183; 11 ATD 281	High Court of Australia	Australia - Commonwealth	5 Nov 1957	AustLII		11
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
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
Sun Newspapers Ltd and Associated Newspapers Ltd v FCT	[1938] HCA 72	High Court of Australia	Australia - Commonwealth	circa 1938	AustLII		11
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden	[1937] AC 685; (1937) 2 All ER 291		United Kingdom	circa 1937	LexisNexis / Westlaw		16
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Ogden v Medway Cinemas Ltd	(1934) 18 Tax Cas 691		United Kingdom	circa 1934			7
Green v Favourite Cinemas Ltd	(1930) 15 Tax Cas 390		United Kingdom	circa 1930			8
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928			12
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Robert Addie & Sons' Collieries Ltd v Commissioners of Inland Revenue	[1924] SC 231		United Kingdom - Scotland	circa 1924			7
Income Tax Acts (Vic), Re [No 2]	[1915] ArgusLawRp 74; [1915] VicLawRp 57; [1915] VLR 530; 21 ALR 359; 37 ALT 55	Argus Law Reports	Australia	10 Aug 1915	AustLII		5
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw		29
Delage v Nugget Polish Co Ltd	(1905) 92 LT 682		United Kingdom	circa 1905			7
77 Atc 4,201	77 ATC 4,201		Australia	circa 1937	IntelliConnect		1
AJC Investment Co Pty Ltd v Commissioner of Taxation (Cth)	31 FLR 336; 7 ATR 453		Australia	circa 1937	Legal Online / Westlaw		1
Cliffs International Inc v Commissioner of Taxation (Cth)	15 ALR 324; 7 ATR 465; 77 ATC 4,216		Australia	circa 1937	LexisNexis AU		2