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Commissioner of Taxation v Roberts   flag  226

[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494
Federal Court of Australia
Australia - Commonwealth
31st July, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
PR 2024/8 - WA Blue Gum Project 2024 [2024] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
PR 2023/11 - Mortgage House Blended Plus Loan Facility [2023] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/11 - Mortgage House Blended Plus Loan Facility [2023] ATOPR PR2023/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/10 - Tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2023] ATOPR PR2023/10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR PR2023/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/10 - Tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2023] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
Rauchle v Q-Super Board [2022] FCA 1537 Federal Court of Australia Australia - Commonwealth 19 Dec 2022 AustLII flag 4
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Reeves v Nulis Nominees (Australia) Ltd (Trustee) [2022] FCA 627 Federal Court of Australia Australia - Commonwealth 1 Jun 2022 AustLII flag 6
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR PR2022/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/13 - Tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2021] ATOPR 13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/13 - Tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2021] ATOPR PR2021/13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR PR2021/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/8 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility [2020] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/4 - Income tax: taxation consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2020] ATOPR PR2020/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR PR2020/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/8 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility [2020] ATOPR PR2020/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/4 - Income tax: taxation consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2020] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
BOY19 v Minister for Immigration and Border Protection [2019] FCA 574; (2019) 165 ALD 39; 78 AAR 481 Federal Court of Australia Australia - Commonwealth 7 May 2019 AustLII flag 161
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR PR2019/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
Commissioner of Taxation v Sharpcan Pty Ltd [2018] FCAFC 163 Federal Court of Australia Australia - Commonwealth 27 Sep 2018 AustLII flag 1
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR PR2018/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
Ferozkohei and Commissioner of Taxation (Taxation) [2017] AATA 2406 Administrative Appeals Tribunal Australia 29 Nov 2017 AustLII flag 1
Ferozkohei and Commissioner of Taxation (Taxation) [2017] AATA 2405 Administrative Appeals Tribunal Australia 29 Nov 2017 AustLII flag 1
PR 2017/3 - Income tax: tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2017] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/13 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Pivot Portfolio Loan Facility [2017] ATOPR PR2017/13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/6 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2017] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/13 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Pivot Portfolio Loan Facility [2017] ATOPR 13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/3 - Income tax: tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2017] ATOPR PR2017/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR PR2017/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2017/6 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2017] ATOPR PR2017/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR PR2016/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR PR2016/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR PR2016/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR PR2016/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR PR2016/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
Mould v Commissioner of State Revenue [2015] VSCA 285; (2015) 2015 ATC 20-537 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag 6
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 390
Track and Commissioner of Taxation [2015] AATA 45 Administrative Appeals Tribunal Australia 29 Jan 2015 AustLII flag
PR 2015/2 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2015] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR PR2015/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR PR2015/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR PR2015/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/2 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2015] ATOPR PR2015/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
BB Retail Capital Pty Ltd v Alexandria Landfill Pty Ltd [2014] NSWSC 1363 Supreme Court of New South Wales Australia - New South Wales 3 Oct 2014 AustLII flag 3
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR PR2014/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR PR2014/18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR PR2014/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR 18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
Symond v Gadens Lawyers Sydney Pty Ltd [2013] NSWSC 955; (2013) 96 ATR 658 Supreme Court of New South Wales Australia - New South Wales 19 Jul 2013 AustLII flag 6
Re Lambert and FCT [2013] AATA 442 Administrative Appeals Tribunal Australia 27 Jun 2013 AustLII flag 3
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR PR2013/17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR PR2013/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR PR2013/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/22 - Income tax: tax consequences for a borrower under a mortgage reduction program managed by Allstate Home Loans [2013] ATOPR 22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR 17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/22 - Income tax: tax consequences for a borrower under a mortgage reduction program managed by Allstate Home Loans [2013] ATOPR PR2013/22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR PR2012/22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR PR2012/29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR PR2012/23W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR PR2012/15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR PR2012/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR 29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR 22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR 15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
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 flag 11
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 flag 12
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR PR2010/11W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR PR2010/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR PR2010/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR PR2010/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR PR2010/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR PR2010/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR 12 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR 25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR 26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR 35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR 39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR 43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR 44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR 45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR 46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR 47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR 48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR 53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR PR2009/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR PR2009/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR PR2009/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR PR2009/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR PR2009/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR PR2009/10W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR PR2009/12W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR PR2009/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR PR2009/23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR PR2009/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR PR2009/25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR PR2009/26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR PR2009/27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR PR2009/34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR PR2009/35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR PR2009/39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR PR2009/43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR PR2009/44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR PR2009/45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR PR2009/46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR PR2009/47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR PR2009/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR PR2009/53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR PR2009/48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD 17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD TD2009/17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Keain and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 1020 Administrative Appeals Tribunal Australia 13 Nov 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR PR2008/67W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR 73 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR 70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR 69 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3 [2008] ATOPR 68 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR 67 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR PR2008/70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR PR2008/73W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3 [2008] ATOPR PR2008/68W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR PR2008/69W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Hyde and Commissioner of Taxation [2007] AATA 1800; 70 ATR 410; 99 ALD 191 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Wong v Minister for Immigration and Multicultural and Indigenous Affairs [2006] FCAFC 163; 155 FCR 268; 237 ALR 79; 93 ALD 61; 44 AAR 67 Federal Court of Australia Australia - Commonwealth 16 Nov 2006 AustLII flag 1
Ergon Energy Corporation Ltd v Commissioner of Taxation [2006] FCAFC 125; (2006) 153 FCR 551; 232 ALR 652; 94 ALD 1; 64 ATR 130 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 32
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
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 flag 1
Isse v Minister for Immigration [2006] FMCA 253 Federal Magistrates Court of Australia Australia 24 Feb 2006 AustLII flag
TD 2006/47 - Income tax: consolidation: can the head Co of a multiple entry consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed after formation of the MEC group from outside the group by it or a subsidiary member to buy shares in an existing eligible tier-1 Co of the group? [2006] ATOTD 47 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/47 - Income tax: consolidation: can the head Co of a multiple entry consolidated group claim a deduction under section 8-1 of the Income Tax Assessment Act 1997 for interest paid on funds borrowed after formation of the MEC group from outside the group by it or a subsidiary member to buy shares in an existing eligible tier-1 Co of the group? [2006] ATOTD TD2006/47 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
FCT v Ergon Energy Corporation Ltd [2005] FCA 1918; 42 AAR 414; 61 ATR 366 Federal Court of Australia Australia - Commonwealth 23 Dec 2005 AustLII flag 1
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
Davies and Commissioner of Taxation [2005] AATA 767; 60 ATR 1258 Administrative Appeals Tribunal Australia 11 Aug 2005 AustLII flag
Pandey v Minister for Immigration [2005] FMCA 1018 Federal Magistrates Court of Australia Australia 22 Jul 2005 AustLII flag
Zeta Estates Ltd v Commissioner of Inland Revenue [2005] HKCFI 333; [2006] 1 HKLRD 299 Hong Kong Court of First Instance Hong Kong 9 May 2005 HKLII flag 1
[2005] Hkcfi 379 (9 May 2005) [2005] HKCFI 379 Hong Kong Court of First Instance Hong Kong 9 May 2005 HKLII flag
El Ghamrawi v Minister for Immigration [2005] FMCA 156 Federal Magistrates Court of Australia Australia 24 Feb 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
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 flag
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 flag
Cakmak v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCAFC 257; (2003) 135 FCR 183; (2003) 76 ALD 333; 31 Fam LR 29 Federal Court of Australia Australia - Commonwealth 21 Nov 2003 AustLII flag 98
Barghouthi v ING Custodians Pty Ltd [2003] FCA 1272 Federal Court of Australia Australia - Commonwealth 7 Nov 2003 AustLII flag 12
Commissioner of State Revenue v Purdale Holdings Pty Ltd [2003] VSC 289; 53 ATR 488 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag 4
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2003] VSC 285; (2003) 53 ATR 473 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag 9
GSTR 2003/D4 - Goods and Services Tax: general law partnerships [2003] ATODGSTR GSTR2003/D4 Australian Taxation Office Australia - Commonwealth 2 Apr 2003 AustLII flag
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 flag 19
GSTR 2003/13 - Goods and services tax: general law partnerships [2003] ATOGSTR 13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTR 2003/13 - Goods and services tax: general law partnerships [2003] ATOGSTR GSTR2003/13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
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 flag 44
Herrick and Secretary to the Department of Family and Community Sevices, Re [2002] AATA 91; (2002) 5 (2) SSR 18 Administrative Appeals Tribunal Australia 15 Feb 2002 AustLII flag 2
Logounov v FCT [2000] FCA 1745; (2000) 46 ATR 158 Federal Court of Australia Australia - Commonwealth 1 Dec 2000 AustLII flag 4
NT1999/460] and Commissioner of Taxation [2000] AATA 656; 45 ATR 1053 Administrative Appeals Tribunal Australia 4 Aug 2000 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR TR2000/2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
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
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 flag 258
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
John Joseph Brown v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 746 Federal Court of Australia Australia - Commonwealth 30 Jun 1998 AustLII flag
NMRSB Ltd v Commissioner of Taxation [1998] FCA 146 Federal Court of Australia Australia - Commonwealth 4 Mar 1998 AustLII flag
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities [1998] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities [1998] ATOTR TR98/22 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
George Casimaty v Commissioner of Taxation [1997] FCA 1388 Federal Court of Australia Australia - Commonwealth 10 Dec 1997 AustLII flag 1
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
Brian Reilly Freighters (NSW) Pty Ltd v FCT [1996] FCA 957 Federal Court of Australia Australia - Commonwealth 8 Nov 1996 AustLII flag
Brian Reilly Freighters (Nsw) Pty Ltd v FCT [1996] FCA 1864 Federal Court of Australia Australia - Commonwealth 8 Nov 1996 AustLII flag
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 flag
Barry Nicholas Ivanac v Deputy Commissioner of Taxation [1995] FCA 1621 Federal Court of Australia Australia - Commonwealth 26 Oct 1995 AustLII flag
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
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
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
Re Secretary, Department of Social Security v Denise Ann Ridley [1992] FCA 646; (1992) 40 FCR 43; 29 ALD 295; 17 AAR 37 Federal Court of Australia Australia - Commonwealth 23 Dec 1992 AustLII flag 5

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Designs [1995] ALRC 74 Australian Law Reform Commission Australia circa 1995 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"In defence of unreasonableness:the reasonableness framework of judicial review" (2020) 99 Australian Institute of Administrative Law Forum 82 Gordon, Arielle Australia circa 2020 AustLII flag
"Publications by Professor Tom Campbell" [2009] AUJlLegPhil 6 (2009) 34 Australian Journal of Legal Philosophy 301 Editors Australia circa 2009 AustLII flag
"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
"Quarantining Interest Deductions for Negatively Geared Rental Property Investments" (2005) 3 E-Journal of Tax Research 65 O'Donnell, Jim Australia circa 2005 AustLII flag
"Unreasonableness and Error of Law" (2001) 24 University of New South Wales Law Journal 315 Aronson, Mark Australia circa 2001 AustLII flag 5
"Interest Deductibility - Australia and Canada Compared" (1999) 2 (3) Journal of Australian Taxation 172 Dabner, Justin Australia circa 1999 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44, s51
Income Tax Assessment Act 1936 (Cth) s90
Income Tax Assessment Act 1922 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 412
Commissioner of Taxation v Cooper [1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616 Federal Court of Australia Australia - Commonwealth 9 May 1991 AustLII flag 160
Taxation, Commissioner of (Cth) v Markey [1989] FCA 228; 87 ALR 454; (1989) 20 ATR 948 Federal Court of Australia Australia - Commonwealth 23 Jun 1989 AustLII flag 2
FCT v Inkster (1989) 24 FCR 53 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 31
TNT Skypak International (Aust) Pty Ltd v FCT (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
Commissioner of Taxation v Brixius [1987] FCA 612; (1987) 16 FCR 359; (1987) 7 AAR 316; 19 ATR 506 Federal Court of Australia Australia - Commonwealth circa 1987 AustLII flag 68
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
Brown v Repatriation Commission (1985) 60 ALR 289; 7 FCR 302 Australia circa 1985 LexisNexis AU flag 22
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
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
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
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 flag 80
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 flag 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 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
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 flag 305
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
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
Begg v Deputy Commissioner of Taxation (SA) [1937] SAStRp 18; [1937] SASR 97; (1937) 4 ATD 257; (1937) 1 AITR 78 Australia - South Australia 17 May 1937 AustLII flag 16
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
99 ALR 720 99 ALR 720 Australia circa 1937 LexisNexis AU flag 1

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