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FCT v Smith   flag  188

[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428
High Court of Australia
Australia - Commonwealth
20th February, 1981

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hudson and Commissioner of Taxation (Taxation) [2024] AATA 3678 Administrative Appeals Tribunal Australia 11 Oct 2024 AustLII flag
Karamanli and Commissioner of Taxation (Taxation) [2024] AATA 3398 Administrative Appeals Tribunal Australia 25 Sep 2024 AustLII flag
Ionita and Commissioner of Taxation (Taxation) [2024] AATA 808 Administrative Appeals Tribunal Australia 19 Apr 2024 AustLII flag
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Julie Ann Sladden v Commissioner of Taxation [2023] AATA 3815 Administrative Appeals Tribunal Australia 16 Nov 2023 AustLII flag 1
Profit-Share Plan [2023] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
Profit-Share Plan [2023] ATOPR PR2023/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
Guttikonda and Sheth and Commissioner of Taxation (Taxation) [2022] AATA 1325 Administrative Appeals Tribunal Australia 20 May 2022 AustLII flag
Challenger Life Co Ltd CarePlus Annuity and Insurance [2022] ATOPR PR2022/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2022/3 - AIA Australia Ltd - Priority Protection - income protection insurance cover [2022] ATOPR PR2022/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
Challenger Life Co Ltd CarePlus Annuity and Insurance [2022] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2022/3 - AIA Australia Ltd - Priority Protection - income protection insurance cover [2022] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067 Administrative Appeals Tribunal Australia 30 Aug 2021 AustLII flag
Clough Ltd v Commissioner of Taxation [2021] FCA 108 Federal Court of Australia Australia - Commonwealth 18 Feb 2021 AustLII flag 3
Alpha Tax Aid and Tax Practitioners Board [2021] AATA 161 Administrative Appeals Tribunal Australia 5 Feb 2021 AustLII flag
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2020] FCAFC 92; (2020) 277 FCR 253 Federal Court of Australia Australia - Commonwealth 27 May 2020 AustLII flag 10
Challenger Life Co Ltd CarePlus Annuity and Insurance [2020] ATOPR PR2020/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
Challenger Life Co Ltd CarePlus Annuity and Insurance [2020] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
CXTB and Inspector-General in Bankruptcy [2019] AATA 5194 Administrative Appeals Tribunal Australia 27 Nov 2019 AustLII flag
Zaghloul and Commissioner of Taxation (Taxation) [2019] AATA 3351 Administrative Appeals Tribunal Australia 9 Sep 2019 AustLII flag
Ycnm v FCT [2019] AATA 1592; (2019) 110 ATR 151 Administrative Appeals Tribunal Australia 1 Jul 2019 AustLII flag 3
Mead v Hukins [2019] NSWDC 47 District Court of New South Wales Australia - New South Wales 8 Mar 2019 AustLII flag
JSJG and Commissioner of Taxation (Taxation) [2019] AATA 336 Administrative Appeals Tribunal Australia 7 Mar 2019 AustLII flag 1
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228 Federal Court of Australia Australia - Commonwealth 28 Feb 2019 AustLII flag 1
Keys and Commissioner of Taxation (Taxation) [2019] AATA 238 Administrative Appeals Tribunal Australia 27 Feb 2019 AustLII flag
QLD Taxi and Limousine Industry Assistance Scheme [2019] ATOCR 17 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
QLD Taxi and Limousine Industry Assistance Scheme [2019] ATOCR CR2019/17 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
PR 2019/7 - Income tax: PPS Mutual Professionals Choice - 2019 [2019] ATOPR PR2019/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
PR 2019/7 - Income tax: PPS Mutual Professionals Choice - 2019 [2019] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
Gittins v Field (Trustee) [2018] FCA 976 Federal Court of Australia Australia - Commonwealth 29 Jun 2018 AustLII flag 4
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option [2018] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option [2018] ATOPR PR2018/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Split Total and Permanent Disability (TPD) Cover [2017] ATOPR PR2017/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
Split Total and Permanent Disability (TPD) Cover [2017] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR CR2017/15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2017] ATOPR PR2017/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2017] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
Thambiannan and Commissioner of Taxation (Taxation) [2016] AATA 1004 Administrative Appeals Tribunal Australia 8 Dec 2016 AustLII flag 1
Gupta and Commissioner of Taxation (Taxation) [2016] AATA 914 Administrative Appeals Tribunal Australia 16 Nov 2016 AustLII flag 1
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker? [2016] ATOTD TD2016/18 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
PR 2016/6 - Income tax: PPS Mutual Professionals Choice [2016] ATOPR PR2016/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/6 - Income tax: PPS Mutual Professionals Choice [2016] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker? [2016] ATOTD 18 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
PR 2015/11 - Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance [2015] ATOPR PR2015/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option [2015] ATOPR PR2015/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/11 - Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance [2015] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/10 - Income tax: Challenger CarePlus [2015] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option [2015] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/10 - Income tax: Challenger CarePlus [2015] ATOPR PR2015/10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
Watson and Secretary, Department of Social Services [2014] AATA 333 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2014] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2014] ATOPR PR2014/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/13 - Income tax: CommInsure Protection - Split TPD Cover [2014] ATOPR PR2014/13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/13 - Income tax: CommInsure Protection - Split TPD Cover [2014] ATOPR 13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
Re Lambert and FCT [2013] AATA 442 Administrative Appeals Tribunal Australia 27 Jun 2013 AustLII flag 3
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option [2013] ATOPR PR2013/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option [2013] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/1 - Income tax: MLC Ltd - MLC Insurance - Income Protection Platinum Cover [2013] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/1 - Income tax: MLC Ltd - MLC Insurance - Income Protection Platinum Cover [2013] ATOPR PR2013/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
FCT v Visy Industries USA Pty Ltd [2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340 Federal Court of Australia Australia - Commonwealth 10 Aug 2012 AustLII flag 9
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
PR 2012/25 - Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance [2012] ATOPR PR2012/25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2012] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/25 - Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance [2012] ATOPR 25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2012] ATOPR PR2012/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Watson v Deputy Commissioner of Taxation [2010] FCAFC 17; (2010) 182 FCR 104; (2010) 75 ATR 224; [2010] ATC 20-167 Federal Court of Australia Australia - Commonwealth 4 Mar 2010 AustLII flag 4
Spriggs and Riddell v Commissioner of Taxation of the Commonwealth of Australia [2009] HCATrans 68 High Court of Australia Australia - Commonwealth 21 Apr 2009 AustLII flag
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 flag 88
Re Sanchez and FCT [2008] AATA 896; 73 ATR 650 Administrative Appeals Tribunal Australia 8 Oct 2008 AustLII flag 2
Watson v Deputy Commissioner of Taxation [2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348 Federal Court of Australia Australia - Commonwealth 8 Aug 2008 AustLII flag 4
Gorton v Commissioner of Taxation [2008] AATA 280; (2008) 72 ATR 201; [2008] ATC 10-018 Administrative Appeals Tribunal Australia 9 Apr 2008 AustLII flag 5
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2007] ATOPR PR2007/20 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover [2007] ATOPR 20 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
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 flag
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 flag
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
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
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount? [2006] ATOTD 16 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount? [2006] ATOTD TD2006/16 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation [2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542 Federal Court of Australia Australia - Commonwealth 17 Oct 2005 AustLII flag 11
Duggan and Secretary, Department of Family and Community Services [2005] AATA 863 Administrative Appeals Tribunal Australia 5 Sep 2005 AustLII flag
Commissioner of Taxation v Pitcher [2005] FCA 1154; (2005) 146 FCR 344; (2005) 60 ATR 424; 99 ALD 479 Federal Court of Australia Australia - Commonwealth 23 Aug 2005 AustLII flag 8
VBI and Commissioner of Taxation [2005] AATA 683; 59 ATR 1197 Administrative Appeals Tribunal Australia 19 Jul 2005 AustLII flag
CR 2005/103 - Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies [2005] ATOCR CR2005/103 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Cash Back Option and TTD/TPD Option [2005] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
CR 2005/103 - Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies [2005] ATOCR 103 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Cash Back Option and TTD/TPD Option [2005] ATOCR CR2005/15 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR TR2005/12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
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 flag 52
Re Brackenreg and FCT [2003] AATA 824; 53 ATR 1116 Administrative Appeals Tribunal Australia 22 Aug 2003 AustLII flag 8
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 flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR TR2003/16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
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 flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Sommer v FCT [2002] FCA 1205; (2002) 51 ATR 102 Federal Court of Australia Australia - Commonwealth 27 Sep 2002 AustLII flag 9
Fleet Plumbing and Gas Pty Ltd v Pens [2002] SAIRC 22 South Australian Industrial Relations Court Australia - South Australia 26 Jun 2002 AustLII flag
Morris v Commissioner of Taxation [2002] FCA 616 Federal Court of Australia Australia - Commonwealth 14 May 2002 AustLII flag 4
Income Care Policy [2002] ATOCR 57 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Income Care Policy [2002] ATOCR CR2002/57 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Naglost and Commissioner of Taxation [2001] AATA 1051; 49 ATR 1028 Administrative Appeals Tribunal Australia 11 Dec 2001 AustLII flag 3
Fleet Plumbing and Gas Pt Ltd v Pens [2001] SAIRC 38 South Australian Industrial Relations Court Australia - South Australia 13 Nov 2001 AustLII flag
Sommer and Commissioner of Taxation [2001] AATA 901; 48 ATR 1127 Administrative Appeals Tribunal Australia 15 Aug 2001 AustLII flag 2
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 flag 25
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 flag 35
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR PR2000/36W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR 36 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
Barnett and Commissioner of Taxation [1999] AATA 950; 43 ATR 1221 Administrative Appeals Tribunal Australia 15 Dec 1999 AustLII flag 5
Taxpayer and Commissioner of Taxation [1999] AATA 1026; 43 ATR 1282 Administrative Appeals Tribunal Australia 9 Dec 1999 AustLII flag 1
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 flag 6
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
Coward and Commissioner of Taxation [1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83 Administrative Appeals Tribunal Australia 9 Mar 1999 AustLII flag 9
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR 37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
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 flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR 72 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR 76 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR 80 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR 93 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR PR1999/14W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR PR1999/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR PR1999/37W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR PR1999/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
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 flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR PR1999/76W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR PR1999/80W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR PR1999/93W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR PR1999/72W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 758 Federal Court of Australia Australia - Commonwealth 2 Jul 1998 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
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
NT94/435 and Commissioner of Taxation [1996] AATA 479; 31 ATR 1301 Administrative Appeals Tribunal Australia 18 Jan 1996 AustLII flag
Jill Honor Mansfield v Commissioner of Taxation [1995] FCA 1742 Federal Court of Australia Australia - Commonwealth 13 Dec 1995 AustLII flag
Ronald Grant Brand v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1233 Federal Court of Australia Australia - Commonwealth 5 May 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TD 95/41 - Income tax: is a premium payable on a trauma insurance policy by a self employed person or an employee an allowable deduction to the self employed person or employee? [1995] ATOTD 41 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TD 95/41 - Income tax: is a premium payable on a trauma insurance policy by a self employed person or an employee an allowable deduction to the self employed person or employee? [1995] ATOTD TD95/41 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
William John Crawford v Commissioner of Taxation [1993] FCA 647; 27 ATR 326 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 3
Re Taxation Appeals [1993] AATA 380; 27 ATR 1190 Administrative Appeals Tribunal Australia 22 Dec 1993 AustLII flag
Blackman [1993] FCA 345; (1993) 43 FCR 449; 26 ATR 118; (1993) 30 ALD 346 Federal Court of Australia Australia - Commonwealth 23 Jul 1993 AustLII flag 33
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation [1993] FCA 245 Federal Court of Australia Australia - Commonwealth 26 May 1993 AustLII flag
Re Taxation Appeals [1992] AATA 329; 24 ATR 1148 Administrative Appeals Tribunal Australia 28 Oct 1992 AustLII flag
Kemp v Commissioner of Taxation (Cth) [1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75 Federal Court of Australia Australia - Commonwealth 24 Sep 1992 AustLII flag 1
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 flag 226
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
Re Brian Robert Barry and Repatriation Commission [1992] AATA 75 Administrative Appeals Tribunal Australia 4 Mar 1992 AustLII flag
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 flag 14
Re Lachlan William Fullerton v Commissioner of Taxation [1991] FCA 560 Federal Court of Australia Australia - Commonwealth 19 Nov 1991 AustLII flag
It 2656 - Income Tax : Deductibility of Takeover Defence Costs [1991] ATOITR IT2656 Australian Taxation Office Australia - Commonwealth 17 Oct 1991 AustLII flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
Re Peter Roland Mclennan and Commissioner of Superannuation [1990] AATA 301; (1990) 12 AAR 586; 22 ALD 607 Administrative Appeals Tribunal Australia 7 Dec 1990 AustLII flag 7
Commissioner of Taxation v Osborne [1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888 Federal Court of Australia Australia - Commonwealth 18 Sep 1990 AustLII flag 49
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 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
QT87/4743 and Commissioner of Taxation [1990] AATA 2; (1990) 21 ATR 3157 Administrative Appeals Tribunal Australia 9 Jan 1990 AustLII flag 16
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
NT85/4825 and Commissioner of Taxation [1989] AATA 384; (1989) 20 ATR 3523 Administrative Appeals Tribunal Australia 12 May 1989 AustLII flag 2
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 flag
It 2504 - Income Tax : Deductibility of Interest on Borrowed Funds - Life Assurance Policies [1988] ATOITR IT2504 Australian Taxation Office Australia - Commonwealth 3 Nov 1988 AustLII flag
NT86/7572-77 and Commissioner of Taxation [1988] AATA 271; 19 ATR 3895 Administrative Appeals Tribunal Australia 9 Sep 1988 AustLII flag
Re Australian National Hotels Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 292 Federal Court of Australia Australia - Commonwealth 18 Aug 1988 AustLII flag
A t McKimm Pty Ltd v Miller [1988] NSWCA 3 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jun 1988 AustLII flag
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag 103
NT86/9343 and Commissioner of Taxation [1988] AATA 67; 19 ATR 3299 Administrative Appeals Tribunal Australia 19 Feb 1988 AustLII flag
It 2460 - Income Tax : Disability Insurance - Deductibility of Premiums [1988] ATOITR IT2460 Australian Taxation Office Australia - Commonwealth 21 Jan 1988 AustLII flag
Cases Nos AT 86/333; AT 86/347-348; AT 86/532 [1987] AATA 858; 18 ATR 4084 Administrative Appeals Tribunal Australia 27 Nov 1987 AustLII flag
Re Edna Moran and Secretary To the Department of Social Security [1987] AATA 49 Administrative Appeals Tribunal Australia 19 Feb 1987 AustLII flag
It 2370 - Disability Insurance - Deductibility of Premiums [1986] ATOITR IT2370 Australian Taxation Office Australia - Commonwealth 10 Oct 1986 AustLII flag
It 2208 - Income Tax: Administration Expenses : Exploration and Prospecting Business [1985] ATOITR IT2208 Australian Taxation Office Australia - Commonwealth 13 Nov 1985 AustLII 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
It 208 - Disability Insurance - Deductibility of Premiums and Assessability of Benefits [1981] ATOITR IT208 Australian Taxation Office Australia - Commonwealth 17 Jun 1981 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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
"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
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?" (1999) 2 (6) Journal of Australian Taxation 401 Birch, Charles Australia circa 1999 AustLII flag
"Damages for Personal Injury: Delimiting the Economic Loss" (1982) 14 (4) University of Western Australia Law Review 469 Tilbury, Michael Australia - Western Australia circa 1982 AustLII flag

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
Cullen v Trappell [1980] HCA 10; (1980) 146 CLR 1; 29 ALR 1; (1980) 54 ALJR 295; 10 ATR 772; (1980) 1 ANZ Insurance Cases 60-042 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 233
Taxation, Commissioner of (Cth) v Smith [1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 6
Atlas Tiles Ltd v Briers (1978) 142 CLR 202 Australia - Commonwealth circa 1978 Legal Online / Westlaw flag 1
FCT v Finn [1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348 High Court of Australia Australia - Commonwealth circa 1961 AustLII flag 168
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 flag 173
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 flag 849
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 flag 152
Smith v Commissioner of Taxation (Cth) 46 FLR 484; 9 ATR 389 Australia Legal Online / Westlaw flag 3

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