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FCT v Edwards   flag  53

[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87
Federal Court of Australia
Australia - Commonwealth
29th April, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ogden and Commissioner of Taxation [2014] AATA 385 Administrative Appeals Tribunal Australia 20 Jun 2014 AustLII flag 3
Re Frisch and FCT [2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 4
Staker and Commissioner of Taxation [2007] AATA 1442; (2007) 66 ATR 895 Administrative Appeals Tribunal Australia 20 Jun 2007 AustLII flag 2
Re Williamson and FCT [2006] AATA 1507; 64 ATR 1264 Administrative Appeals Tribunal Australia 8 Dec 2006 AustLII flag
Taxpayer and Commissioner of Taxation [2006] AATA 100; 61 ATR 1192 Administrative Appeals Tribunal Australia 7 Feb 2006 AustLII flag 1
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR 16 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
Morris v Commissioner of Taxation [2002] FCA 616 Federal Court of Australia Australia - Commonwealth 14 May 2002 AustLII flag 4
Commissioner of Taxation v Payne S252/1999 [2000] HCATrans 415 High Court of Australia Australia - Commonwealth 3 Aug 2000 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments [1999] ATOTR TR1999/10 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR TR97/12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
VT95/313 and Commissioner of Taxation [1996] AATA 441; (1996) 34 ATR 1098 Administrative Appeals Tribunal Australia 6 Dec 1996 AustLII flag 6
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR TR96/18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Jill Honor Mansfield v Commissioner of Taxation [1995] FCA 1742 Federal Court of Australia Australia - Commonwealth 13 Dec 1995 AustLII flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR TR95/18 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
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR TR95/20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR TR95/22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR 8 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
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR 10 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 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR 18 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 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR 22 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
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/10 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 TR95/11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR TR95/13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR TR95/17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR TR94/22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Is section 8-1(2)(b) inoperative?" [2012] RevenueLawJl 1 Diaz, Daniel Australia circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tasmanian Conservation Trust Inc v Minister for Resources & Gunns Ltd (No2) (1996) 65 FCR 25; (1996) 135 ALR 338; (1996) 40 ALD 271; (1996) 90 LGERA 106 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 10
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
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
Jayatilake v FCT (1991) 101 ALR 11; (1991) 22 ATR 125 Australia circa 1991 LexisNexis AU flag 37
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 330
Commissioner of Taxation v Genys [1987] FCA 20; (1987) 17 FCR 495; 77 ALR 527; (1987) 19 ATR 356 Federal Court of Australia Australia - Commonwealth 4 Feb 1987 AustLII flag 32
Martin v FCT (1984) 2 FCR 260; (1984) 15 ATR 808 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 15
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 131
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
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
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
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115
Hyde v Commissioner of Taxation (Cth) 19 ATR 1645 Australia circa 1996 Legal Online / Westlaw flag 1
Manning Shire Council v Caernarvon Pty Ltd 5 ALR 330; [1977] 1 NSWLR 202; (1977) 34 LGRA 441; 5 ATR 315 Australia circa 1996 LexisNexis AU flag 21

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