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Magna Alloys & Research Pty Ltd v FCT     240

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation	[2024] HCA 36	High Court of Australia	Australia - Commonwealth	16 Oct 2024	AustLII		2
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] HCA 20; (2024) 98 ALJR 808	High Court of Australia	Australia - Commonwealth	5 Jun 2024	AustLII		4
Satterley Property Group Pty Ltd v FCT	[2024] FCA 421	Federal Court of Australia	Australia - Commonwealth	26 Apr 2024	AustLII
PR 2024/15 - AG Warehouse Pty Ltd - June Prepayment Discount Scheme	[2024] ATOPR 15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2024	AustLII
PR 2024/16 - Stela Agri Pty Ltd - Customer Prepay Flexi Agreement	[2024] ATOPR 16	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2024	AustLII
PR 2024/19 - National Rural Independents Ltd - Prepayment Program	[2024] ATOPR 19	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2024	AustLII
PR 2024/4 - Nutrien Ag Solutions Ltd - PrePay Plus Agreement	[2024] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2024	AustLII
TD 2024/6 - Income tax: trustee risk reserves - deductibility of payments made by a superannuation fund to its trustee	[2024] ATOTD 6	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
PR 2024/9 - Summit Rural (WA) Pty Ltd - End of Season Scheme	[2024] ATOPR 9	Australian Taxation Office Product Rulings	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
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 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/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR TR2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
Anders and Commissioner of Taxation (Taxation)	[2023] AATA 1471	Administrative Appeals Tribunal	Australia	31 May 2023	AustLII		1
PR 2023/6 - CSBP Ltd prepayment agreement	[2023] ATOPR PR2023/6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/8 - Elders Rural Services Australia Ltd - Rural Products Prepayment Program	[2023] ATOPR PR2023/8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/6 - CSBP Ltd prepayment agreement	[2023] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 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
PR 2023/25 - XLD Commodities Pty Ltd - XLD Grain & Fertiliser Prepayment Program	[2023] ATOPR PR2023/25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/26 - Luxury Escapes Business Traveller Program	[2023] ATOPR PR2023/26	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/8 - Elders Rural Services Australia Ltd - Rural Products Prepayment Program	[2023] ATOPR 8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/25 - XLD Commodities Pty Ltd - XLD Grain & Fertiliser Prepayment Program	[2023] ATOPR 25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/26 - Luxury Escapes Business Traveller Program	[2023] ATOPR 26	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
PR 2021/15 - Tax consequences for a Customer entering into a Prepay Plus Agreement with Nutrien Ag Solutions Ltd	[2021] ATOPR PR2021/15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
PR 2021/15 - Tax consequences for a Customer entering into a Prepay Plus Agreement with Nutrien Ag Solutions Ltd	[2021] ATOPR 15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
PR 2021/4 - Income tax: taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd	[2021] ATOPR PR2021/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
PR 2021/4 - Income tax: taxation consequences for a customer entering into an XLD Grain and Fertiliser Prepayment Program with XLD Commodities Pty Ltd	[2021] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII		2
PR 2020/12 - Income tax: taxation consequences for a customer entering into a Rural Products Prepayment Program with Elders Rural Services Australia Ltd	[2020] ATOPR 12	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2020	AustLII
PR 2020/12 - Income tax: taxation consequences for a customer entering into a Rural Products Prepayment Program with Elders Rural Services Australia Ltd	[2020] ATOPR PR2020/12	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2020	AustLII
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
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
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII		1
PR 2019/3 - Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark	[2019] ATOPR 3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2019	AustLII
PR 2019/3 - Income tax: taxation consequences for a Customer entering into a Prepay Plus Agreement with Landmark	[2019] ATOPR PR2019/3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2019	AustLII
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation)	[2018] AATA 4525	Administrative Appeals Tribunal	Australia	5 Dec 2018	AustLII		1
FCT v Thomas	[2018] HCA 31; (2018) 264 CLR 382; 92 ALJR 746; (2018) 359 ALR 31	High Court of Australia	Australia - Commonwealth	8 Aug 2018	AustLII		16
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation	[2017] FCA 875	Federal Court of Australia	Australia - Commonwealth	3 Aug 2017	AustLII
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Disputant J v Commissioner of Inland Revenue	[2016] NZTRA 13	New Zealand Taxation Review Authority	New Zealand	14 Oct 2016	NZLII
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ?	[2016] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ?	[2016] ATOTD TD2016/14	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII		6
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 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
CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program	[2013] ATOCR CR2013/35	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR TR2013/2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/35 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program	[2013] ATOCR 35	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program	[2012] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/109 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR 109	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR 110	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/119 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR 119	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/109 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR CR2012/109	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/110 - Income tax: research and development tax concession: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR CR2012/110	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/119 - Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technologies Program	[2012] ATOCR CR2012/119	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/82 - Income tax: research and development: membership funding for the Australian Coal Association Research Program	[2012] ATOCR CR2012/82	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Rinaldo and Commissioner of Taxation	[2011] AATA 839	Administrative Appeals Tribunal	Australia	25 Nov 2011	AustLII
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Esso Australia Resources Pty Ltd v The Commissioner of Taxation	[2011] FCA 565	Federal Court of Australia	Australia - Commonwealth	30 May 2011	AustLII		2
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Pty Ltd and Commissioner of State Revenue	[2011] WASAT 55	State Administrative Tribunal of Western Australia	Australia - Western Australia	6 Apr 2011	AustLII
Orica IC Assets Pty Ltd v Commissioner of State Revenue	[2011] QSC 1	Supreme Court of Queensland	Australia - Queensland	31 Jan 2011	AustLII		7
Commonwealth DPP v Hart	[2010] QDC 457	District Court of Queensland	Australia - Queensland	30 Nov 2010	AustLII		3
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
CR 2010/44 - Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program	[2010] ATOCR 44	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/44 - Income tax: research and development: membership funding for the ACA Low Emissions Technologies Program	[2010] ATOCR CR2010/44	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		83
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 1	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
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
Re Frisch and FCT	[2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551	Administrative Appeals Tribunal	Australia	3 Jun 2008	AustLII		4
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D3	Australian Taxation Office	Australia - Commonwealth	30 Apr 2008	AustLII
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
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
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
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
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
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1737; 69 ATR 903; 97 ALD 463	Administrative Appeals Tribunal	Australia	3 Sep 2007	AustLII
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 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
Wensemius and Commissioner of Taxation	[2007] AATA 1006; (2007) 66 ATR 144	Administrative Appeals Tribunal	Australia	11 Jan 2007	AustLII		4
CR 2007/82 - Income tax: subscriptions paid by employees of Queensland Ambulance Service to the Emergency Medical Service Protection Association Incorporated	[2007] ATOCR CR2007/82	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/82 - Income tax: subscriptions paid by employees of Queensland Ambulance Service to the Emergency Medical Service Protection Association Incorporated	[2007] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Re Benstead Services Pty Ltd and FCT	[2006] AATA 976; (2006) 64 ATR 1232	Administrative Appeals Tribunal	Australia	17 Nov 2006	AustLII		3
Taxpayer and Commissioner of Taxation	[2006] AATA 941; 64 ATR 1173	Administrative Appeals Tribunal	Australia	3 Nov 2006	AustLII
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
Cameron Brae Pty Ltd v Commissioner of Taxation	[2006] FCA 918; (2006) 63 ATR 488	Federal Court of Australia	Australia - Commonwealth	21 Jul 2006	AustLII		6
Museth and Commissioner of Taxation	[2006] AATA 482; 62 ATR 1243	Administrative Appeals Tribunal	Australia	2 Jun 2006	AustLII
BCD Technologies Pty Ltd and Commissioner of Taxation	[2006] AATA 241; 62 ATR 1270	Administrative Appeals Tribunal	Australia	15 Mar 2006	AustLII
Zeta Estates Ltd v Commissioner of Inland Revenue	[2006] HKCA 79; [2006] 2 HKLRD 208	Hong Kong Court of Appeal	Hong Kong	6 Mar 2006	HKLII		1
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
Gruber and Commissioner of Taxation	[2005] AATA 1305; 61 ATR 1152	Administrative Appeals Tribunal	Australia	23 Dec 2005	AustLII		1
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Cachia and Commissioner of Taxation	[2005] AATA 479; 59 ATR 1056	Administrative Appeals Tribunal	Australia	26 May 2005	AustLII		1
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
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Sobczuk and Commissioner of Taxation	[2003] AATA 1079; 54 ATR 1043	Administrative Appeals Tribunal	Australia	29 Oct 2003	AustLII
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
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
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII		18
CR 2003/55 - Income tax: Subscriptions paid by POVB members to the Prison Officers' Legal Fund	[2003] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/55 - Income tax: Subscriptions paid by POVB members to the Prison Officers' Legal Fund	[2003] ATOCR CR2003/55	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTD 2003/3 - Goods and Services tax: are acquisitions made by a head Co, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity's enterprise?	[2003] ATOGSTD GSTD2003/3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTD 2003/3 - Goods and Services tax: are acquisitions made by a head Co, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity's enterprise?	[2003] ATOGSTD 3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
FCT v La Rosa	[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450	Federal Court of Australia	Australia - Commonwealth	21 Aug 2002	AustLII		16
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
Naglost and Commissioner of Taxation	[2001] AATA 1051; 49 ATR 1028	Administrative Appeals Tribunal	Australia	11 Dec 2001	AustLII		3
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII		2
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
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
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		19
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
Shokker v Commissioner of Taxation	[1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257	Federal Court of Australia	Australia - Commonwealth	12 May 1999	AustLII		6
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
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		3
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 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	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 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
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 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
Emanuel MGT Pty Ltd v Emanuele; Cowell	[1998] SASC 6924	Supreme Court of South Australia	Australia - South Australia	26 Oct 1998	AustLII
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell	[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419	High Court of Australia	Australia - Commonwealth	2 Sep 1998	AustLII		27
Leah v Secretary, Department of Employment, Education, Training and Youth Affairs	[1998] FCA 1004	Federal Court of Australia	Australia - Commonwealth	21 Aug 1998	AustLII
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997	[1998] HCATrans 224	High Court of Australia	Australia - Commonwealth	18 Jun 1998	AustLII
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		81
Liliana Elberg v Commissioner of Taxation	[1998] FCA 388	Federal Court of Australia	Australia - Commonwealth	20 Apr 1998	AustLII		1
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII		3
Walter Colyer (By His Litigation Guardian Susan Mary Tait) v Victoria	[1997] VSC 43	Supreme Court of Victoria	Australia - Victoria	12 Sep 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Sweetman v Commissioner of Inland Revenue	[1996] FJSC 3	Supreme Court of Fiji	Fiji	23 Oct 1996	PacLII		3
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8	(1996) 42 FLR 221		Australia	23 Oct 1996	PacLII
VT96/1 and Commissioner of Taxation	[1996] AATA 353; 34 ATR 1001	Administrative Appeals Tribunal	Australia	4 Oct 1996	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
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/23 - Income tax: capital gains: implications of a guarantee to pay a debt	[1996] ATOTR TR96/23	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Gandy Timbers Pty Ltd v Commissioner of Taxation	[1995] FCA 1111; 30 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1995	AustLII
Roads Corporation v Dacakis	[1995] VicRp 70; [1995] 2 VR 508		Australia - Victoria	24 Feb 1995	AustLII		166
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation	[1995] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings	[1995] ATOTR 33	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation	[1995] ATOTR TR95/1	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 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings	[1995] ATOTR TR95/33	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
James Neill Creer v Commissioner of Taxation	[1994] FCA 1228	Federal Court of Australia	Australia - Commonwealth	28 Jul 1994	AustLII
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
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
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII		11
TD 93/29 - Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 ?	[1993] ATOTD TD93/29	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR TR93/32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/29 - Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 ?	[1993] ATOTD 29	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
FCT v Rothmans of Pall Mall (Aust) Ltd	[1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII		14
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
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
Commissioner of Taxation v Studdert	[1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762	Federal Court of Australia	Australia - Commonwealth	4 Dec 1991	AustLII		14
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
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
Re WP Ludwig; Barry Meiklejohn; Fergus Lake; Bob Smith; John Turley; B Wilson; John Butler and Vic Jacobs v William Harris	[1991] FCA 258; (1991) 30 FCR 377; (1991) 37 IR 189	Federal Court of Australia	Australia - Commonwealth	14 Jun 1991	AustLII		3
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1991] FCA 103	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII
Re Bernard Putnin v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 14	Federal Court of Australia	Australia - Commonwealth	6 Feb 1991	AustLII
Re Consolidated Fertilisers Ltd v Commissioner of Taxation	[1990] FCA 436; 98 ALR 550; 21 ATR 1056	Federal Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		2
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
VT88/172 and Commissioner of Taxation	[1990] AATA 644; (1990) 21 ATR 3685	Administrative Appeals Tribunal	Australia	4 Sep 1990	AustLII
It 2606 - Income Tax: Deduction for Interest on Borrowings To Fund Share Acquisitions	[1990] ATOITR IT2606	Australian Taxation Office	Australia - Commonwealth	16 Aug 1990	AustLII
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1990] FCA 247	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII		2
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
Re Sterling Pharmaceuticals Pty Ltd v Johnson and Johnson Australia Pty Ltd	[1990] FCA 199; 96 ALR 277/18	Federal Court of Australia	Australia - Commonwealth	26 Jun 1990	AustLII
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
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 James Outram Anderson v Commissioner of Taxation	[1989] FCA 379	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII		1
Re Boxvale Holdings Pty Ltd v the Commissioner of Taxation	[1989] FCA 329	Federal Court of Australia	Australia - Commonwealth	21 Aug 1989	AustLII
Re Telecasters North Queensland Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 186	Federal Court of Australia	Australia - Commonwealth	25 May 1989	AustLII
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
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
Case L15 v Commissioner of Inland Revenue	[1989] NZTRA 11; (1989) 12 TRNZ 540; (1989) 11 NZTC 1,113	New Zealand Taxation Review Authority	New Zealand	30 Jan 1989	NZLII
Re Taxation Appeals	[1988] AATA 293	Administrative Appeals Tribunal	Australia	30 Sep 1988	AustLII
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Re Estee Lauder Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Estee Lauder Pty Ltd	[1988] FCA 167	Federal Court of Australia	Australia - Commonwealth	26 May 1988	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
NT86/10151 and Commissioner of Taxation	[1987] AATA 767; 18 ATR 3845	Administrative Appeals Tribunal	Australia	2 Sep 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Re Dr Glenister Sheil and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Dr Glenister Sheil	[1987] FCA 161	Federal Court of Australia	Australia - Commonwealth	19 May 1987	AustLII
Re Commissioner of Taxation v Just Jeans Pty Ltd	[1987] FCA 147	Federal Court of Australia	Australia - Commonwealth	13 May 1987	AustLII
It 2384 (as amended 12/2/87) - Income Tax : "Prepaid Interest" Tax Avoidance Scheme	[1987] ATOITR IT2384	Australian Taxation Office	Australia - Commonwealth	22 Jan 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 273	Federal Court of Australia	Australia - Commonwealth	18 Aug 1986	AustLII
It 2317 - Income Tax : Deductibility of Prepaid Rent	[1986] ATOITR IT2317	Australian Taxation Office	Australia - Commonwealth	17 Jun 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer	[1986] FCA 140	Federal Court of Australia	Australia - Commonwealth	5 May 1986	AustLII
Commissioner of Inland Revenue v Flour Mills of Fiji Ltd	[1985] FJCA 4	Court of Appeal of Fiji	Fiji	20 Jul 1985	PacLII
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
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 Commissioner of Taxation of the Commonwealth of Australia v Michael John Walker	[1984] FCA 194	Federal Court of Australia	Australia - Commonwealth	19 Jul 1984	AustLII		1
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
"Group legal services in Australia"	[1981] UNSWLawTD 5	Evans, John Adsett	Australia	circa 1981	AustLII
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Sentencing: Corporate Offenders	[2003] NSWLRC 102	New South Wales Law Reform Commission	Australia - New South Wales	circa 2003	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Sham trusts"	[2012] VicJSchol 5	G Pagone	Australia - Victoria	circa 2012	AustLII		3
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Goodwill and Taxation Issues"	[2010] UNSWLRS 49	Walpole, Michael	Australia	circa 2010	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"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
"Quarantining Interest Deductions for Negatively Geared Rental Property Investments"	(2005) 3 E-Journal of Tax Research 65	O'Donnell, Jim	Australia	circa 2005	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"Comments"	[1991] AUMPLawAYbk 22	Thompson, AG	Australia	circa 1991	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII
"Fines: The Law in Victoria"	(1981-1982) 13 Melbourne University Law Review 549	Fox, Richard G; Freiberg, Arie	Australia	circa 1982	AustLII
"Group legal services in Australia"	[1981] UNSWLawTD 5	Evans, John Adsett	Australia	circa 1981	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Magna Alloys & Research Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1980] FCA 150; (1980) 49 FLR 183	Federal Court of Australia	Australia - Commonwealth	circa 1980	AustLII		23
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
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 Phillips	[1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361	Federal Court of Australia	Australia - Commonwealth	8 Aug 1978	AustLII		34
(1976) 1 WLR 464; 5 Atr 744	(1976) 1 WLR 464; 5 ATR 744		United Kingdom	circa 1976	LexisNexis / Westlaw		43
[1971] AC 760	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
"The tax consequences of illegal trading transactions"	[1971] British Tax Review 104	British Tax Review	United Kingdom	circa 1971	Westlaw		1
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449		Australia - Commonwealth	25 Feb 1964	AustLII		1
Rowland Paper Co Ltd v Minister of Nat Rev	[1960] CTC 158		Canada	circa 1960			1
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
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
Minister of Nat Rev v L D Caulk Co of Canada Ltd	[1954] CTC 28		Canada	circa 1954			1
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
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
(1949) 4 Aitr 245	(1949) 4 AITR 245		Australia	circa 1949			1
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		111
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
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
IR Comrs v Warnes & Co Ltd(1919)	2 KB 444		United Kingdom	circa 1919	LexisNexis / Westlaw		6
Inland Revenue Commissioners v Warnes & Co	[1919] 2 KB 444; (1919) 12 Tax Cas 227		United Kingdom	circa 1919	LexisNexis / Westlaw		15
Hoare v McCarthy	[1916] ArgusLawRp 98; 22 ALR 377; 9 ATR 188	Argus Law Reports	Australia	24 Oct 1916	AustLII		1
Strong v Woodifield	[1906] AC 448		United Kingdom	circa 1906	LexisNexis / Westlaw		55
8 Aitr 523	8 AITR 523		Australia	circa 1933			1
5 Aitr 243	5 AITR 243		Australia	circa 1933			2
2 KB 553	2 KB 553		United Kingdom	circa 1933	LexisNexis / Westlaw		6
1 Atr 737	1 ATR 737		Australia		Legal Online / Westlaw		3