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Commissioner of Taxation v Osborne   flag  49

[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888
Federal Court of Australia
Australia - Commonwealth
18th September, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Simmons v Military Rehabilitation and Compensation Commission [2024] FCA 1107 Federal Court of Australia Australia - Commonwealth 20 Sep 2024 AustLII flag
Edwards v Retail Employees Superannuation Pty Ltd a trustee of the Retail Employees Superannuation Trust [2024] FCA 1091 Federal Court of Australia Australia - Commonwealth 19 Sep 2024 AustLII flag 1
Barnes v Repatriation Commission [2019] FCA 1685 Federal Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag
Comcare v Wiggins [2019] FCA 1465 Federal Court of Australia Australia - Commonwealth 6 Sep 2019 AustLII flag 4
Freeman v Military Rehabilitation and Compensation Commission [2018] FCA 394 Federal Court of Australia Australia - Commonwealth 22 Mar 2018 AustLII flag 2
Negri v Secretary, Department of Social Services [2016] FCA 879; (2016) 246 FCR 1; (2016) 70 AAR 103 Federal Court of Australia Australia - Commonwealth 5 Aug 2016 AustLII flag 108
Telstra Corporation Ltd v Hunter [2016] FCA 318; (2016) 68 AAR 372 Federal Court of Australia Australia - Commonwealth 1 Apr 2016 AustLII flag 5
Australian Postal Corporation v Edwards [2014] FCA 1348 Federal Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 4
Nelson v Commissioner of Taxation [2014] FCA 57 Federal Court of Australia Australia - Commonwealth 11 Feb 2014 AustLII flag 3
National Australia Bank v Georgoulas [2013] FCA 1412; (2013) 217 FCR 382; (2013) 137 ALD 545 Federal Court of Australia Australia - Commonwealth 20 Dec 2013 AustLII flag 26
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
MZYZA v Minister for Immigration [2013] FMCA 15 Federal Magistrates Court of Australia Australia 24 Jan 2013 AustLII flag 1
Kolya v Tax Practitioners Board [2012] FCA 215; (2012) 87 ATR 474 Federal Court of Australia Australia - Commonwealth 13 Mar 2012 AustLII flag 18
Reece v Webber [2011] FCAFC 33; (2011) 192 FCR 254; (2011) 276 ALR 196 Federal Court of Australia Australia - Commonwealth 11 Mar 2011 AustLII flag 76
Re Lean and FCT [2008] AATA 519; [2008] ATC 10-032; 71 ATR 908 Administrative Appeals Tribunal Australia 20 Jun 2008 AustLII flag
Princi v FCT [2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938 Federal Court of Australia Australia - Commonwealth 4 Apr 2008 AustLII flag 2
TD 2006/46 - Income tax: what amounts are included in 'establishment expenditure' for the purposes of working out the decline in value of a horticultural plant under section 40-545 of the Income Tax Assessment Act 1997? [2006] ATOTD 46 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/46 - Income tax: what amounts are included in 'establishment expenditure' for the purposes of working out the decline in value of a horticultural plant under section 40-545 of the Income Tax Assessment Act 1997? [2006] ATOTD TD2006/46 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Military Rehabilitation and Compensation Commission v SRGGGG [2005] FCA 342; (2005) 215 ALR 459; 40 AAR 337 Federal Court of Australia Australia - Commonwealth 4 Apr 2005 AustLII flag 9
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
O ’ Sullivan v Repatriation Commission [2003] FCA 387; 74 ALD 407; 37 AAR 169; 128 FCR 590 Federal Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 20
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
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
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR PR2000/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
Minister for Immigration and Multicultural Affairs v Yusuf [1999] FCA 1681; (1999) 95 FCR 506 Federal Court of Australia Australia - Commonwealth 2 Dec 1999 AustLII flag 62
Gebeyehu v Minister for Immigration & Multicultural Affairs [1999] FCA 1274 Federal Court of Australia Australia - Commonwealth 14 Sep 1999 AustLII flag 4
Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 63
I v Builders Pty Ltd and Kappelle Pty Ltd v Minister for Environment Land and Planning, Lionel Holgate, Turner Residents Association, Lapac Area 1, N & S MacDonald, D & F McDonald, Peta Wainwright, Allan Neate, M Mackay, Carolyn Stua [1999] ACTSC 147 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 1999 AustLII flag
I v Builders Pty Ltd v Minister for Environment Land and Planning [1999] ACTSC 16 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 1999 AustLII flag 2
I v Builders Pty Ltd and Kappelle Pty Ltd v Minister for Environment Land and Planning, Lionel Holgate, Turner Residents Association, Lapac Area 1, N & S MacDonald, D & F McDonald, Peta Wainwright, Allan Neate, M Mackay, Carolyn Stua [1999] ACTSC 146 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Mar 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 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
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 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR 34 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 1999/54W - 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 1999/14W - 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 1999/54W - 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
Kermanioun v Comcare [1998] FCA 1529; [1998] ALD 503 Federal Court of Australia Australia - Commonwealth 20 Nov 1998 AustLII flag 1
Kandiah v Minister for Immigration and Multicultural Affairs [1998] FCA 1145 Federal Court of Australia Australia - Commonwealth 3 Sep 1998 AustLII flag 9
Fry v Repatriation Commission [1997] FCA 771 Federal Court of Australia Australia - Commonwealth 12 Aug 1997 AustLII flag 3
Comptroller-General of Customs v Lego Australia Pty Ltd [1997] FCA 329 Federal Court of Australia Australia - Commonwealth 6 May 1997 AustLII flag
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
Australian Postal Corporation v Marion Frances Wallace [1996] FCA 1258 Federal Court of Australia Australia - Commonwealth 26 Feb 1996 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"When Are Reasons for Decision Considered Inadequate?" (2000) 24 Australian Institute of Administrative Law Forum 1 Goldberg, Alan Australia circa 2000 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s35, s36D, s43, s44
Income Tax Assessment Act 1936 (Cth) s157
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Smith [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 20 Feb 1981 AustLII flag 188
Pesantes v United States 621 F2d 175; 6 Fed REvid Serv 419 United States Court of Appeals, Fifth Circuit United States 10 Jul 1980 WorldLII flag 3
Ferguson v FCT (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 131
Maple v Commissioner of Internal Revenue 440 F2d 1055 United States Court of Appeals, Ninth Circuit United States 15 Apr 1971 WorldLII flag 2
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Inland Revenue Commissioners v Reid's Trustees [1949] AC 361; (1949) 30 Tax Cas 431 United Kingdom circa 1949 LexisNexis / Westlaw flag 20
Saunders v Pilcher (1949) 2 All ER 1097 United Kingdom circa 1949 LexisNexis flag 7
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 flag 398
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 flag 224
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Amfac Inc v Commissioner of Internal Revenue 626 F2d 209 United States circa 1936 Westlaw flag 1
43 Tax Cas 332 43 Tax Cas 332 United Kingdom circa 1936 flag 2
Thompson and Folger Co v Commissioner of Internal Revenue 17 Tax Cas 722 United Kingdom circa 1936 flag 2

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