Goodman Fielder Wattie Ltd v Commissioner of Taxation 55

[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26

Federal Court of Australia

Australia - Commonwealth

22nd May, 1991

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Richmond and Commissioner of Taxation (Taxation)	[2023] AATA 1915	Administrative Appeals Tribunal	Australia	27 Jun 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Wanda Street Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 921	Administrative Appeals Tribunal	Australia	22 Apr 2020	AustLII
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2019] ATODTR TR2019/D6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR TR2019/4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII	4
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
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
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSC 91; [2017] 1 NZLR 155; (2016) 27 NZTC 22-061	Supreme Court of New Zealand	New Zealand	27 Jul 2016	NZLII	7
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website	[2016] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website	[2016] ATOTR TR2016/3	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Applicant 6115 of 2013 and Commissioner of Taxation	[2015] AATA 244	Administrative Appeals Tribunal	Australia	23 Apr 2015	AustLII
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII	6
Guru 4U and Commissioner of Taxation	[2014] AATA 740	Administrative Appeals Tribunal	Australia	14 Oct 2014	AustLII
Married Couple and Commissioner of Taxation	[2013] AATA 888	Administrative Appeals Tribunal	Australia	13 Dec 2013	AustLII	2
Re Applicant and FCT	[2009] AATA 627; (2009) 76 ATR 671; [2009] ATC 1-013	Administrative Appeals Tribunal	Australia	21 Aug 2009	AustLII	3
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII	1
Bell and Commonwealth Scientific and Research Organisation (CSIRO)	[2007] AATA 1569; 96 ALD 450; 46 AAR 1	Administrative Appeals Tribunal	Australia	20 Jul 2007	AustLII	3
TelePacific Pty Ltd v Commissioner of Taxation	[2005] FCA 158; (2005) 218 ALR 85; (2005) 58 ATR 441	Federal Court of Australia	Australia - Commonwealth	4 Mar 2005	AustLII	19
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/1 - Income tax: carrying on business as a professional artist	[2005] ATOTR TR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Taxpayer Co and The Commissioner of Taxation	[2004] AATA 451; 55 ATR 1170	Administrative Appeals Tribunal	Australia	10 May 2004	AustLII	1
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR TR2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities	[2004] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR TR2001/14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
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
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII	258
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
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII	34
Australian Trade Commission v World Geoscience Corporation Ltd	[1997] FCA 818	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII
Temelli, Coskun v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 756	Federal Court of Australia	Australia - Commonwealth	13 Aug 1997	AustLII	4
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 353	Federal Court of Australia	Australia - Commonwealth	12 May 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TD 95/44 - Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?	[1995] ATOTD 44	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 95/44 - Income tax: can research and development expenditure incurred by a business be deductible under section 8-1 of the Income Tax Assessment Act 1997 ('the 1997 Act')?	[1995] ATOTD TD95/44	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Re Taxation Appeals	[1994] AATA 358	Administrative Appeals Tribunal	Australia	2 Dec 1994	AustLII
Associated Minerals Consolidated Ltd v Commissioner of Taxation	[1994] FCA 1282	Federal Court of Australia	Australia - Commonwealth	23 Aug 1994	AustLII
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
C v B Ltd HC Auckland HC Auckland M72/93	[1993] NZHC 1270	High Court of New Zealand	New Zealand	3 Dec 1993	NZLII
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91	[1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43	High Court of New Zealand	New Zealand	9 Jul 1993	NZLII	4
It 2671 - Income Tax: Research and Development Expenses Claimed Against Royalty Income of Non-Residents	[1992] ATOITR IT2671	Australian Taxation Office	Australia - Commonwealth	12 Mar 1992	AustLII
TR 92/2 - Income tax: scientific research - the application of section 73A	[1992] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/2 - Income tax: scientific research - the application of section 73A	[1992] ATOTR TR92/2	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s73A
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Ampol Exploration Ltd	(1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw	26
FCT v Walker	(1984) 2 FCR 283; 15 ATR 847	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	16
Robinson v Scott Bader Co Ltd	(1981) 1 WLR 1135		United Kingdom	circa 1981	LexisNexis / Westlaw	1
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1105
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII	48
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII	147
Lister Blackstone Pty Ltd v FCT	[1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII	13
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII	79
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII	144
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
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	305
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	398
J & R O'Kane & Co v IR Commissioners	(1922) 12 Tax Cas 303		United Kingdom	circa 1922		33
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners	(1919) 12 Tax Cas 92		United Kingdom	circa 1919		18
Cannop Coal Co Ltd v Inland Revenue Commissioner	(1918) 12 Tax Cas 32		United Kingdom	circa 1918		1
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw	29
2 Act 1915	2 Act 1915		United Kingdom	circa 1915		69
Re Griffin; Ex parte Board of Trade	(1890) 60 LJQB 235		United Kingdom	circa 1890		44
5 Ch 89	5 Ch 89	Court of Chancery	United Kingdom	circa 1919	LexisNexis / Westlaw	4

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