Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd 11

[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8

Federal Court of Australia

Australia - Commonwealth

1st April, 1999

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII	4
Malouf v FCT	[2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023	Federal Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII	7
CSR Ltd v Chief Commissioner of State Revenue	[2006] NSWSC 1380; (2006) 68 NSWLR 440; 65 ATR 65	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2006	AustLII	10
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	10
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd	[2006] HCATrans 3	High Court of Australia	Australia - Commonwealth	1 Feb 2006	AustLII
TR 2005/10 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency	[2005] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/10 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency	[2005] ATOTR TR2005/10	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII	5
Dolby v Commissioner of Taxation	[2002] FCA 1065; 121 FCR 303; 51 ATR 272	Federal Court of Australia	Australia - Commonwealth	29 Aug 2002	AustLII	2
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation	[2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611	Federal Court of Australia	Australia - Commonwealth	17 Aug 2001	AustLII	15

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s70B
Taxation Administration Act 1953 (Cth)	s14ZZ
Federal Court Rules (Cth)
Income Tax (Management) Act 1928 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII	1
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII	87
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII	23
Burrill v Commissioner of Taxation	(1996) 67 FCR 519; (1996) 33 ATR 133	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	23
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd	[1996] AC 315		United Kingdom	circa 1996	LexisNexis / Westlaw	5
Australia & New Zealand Banking Group Ltd v FCT	(1994) 48 FCR 268; (1994) 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw	35
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII	23
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII	180
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII	65
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth)	(1990) 95 ALR 663; 21 ATR 841		Australia	circa 1990	LexisNexis AU	33
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII	341
FCT v Australian Guarantee Corporation Ltd	(1984) 2 FCR 483	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw	35
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	155
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw	39
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII	93
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII	52
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII	74
Southern Railway of Peru Ltd v Owen (Inspector of Taxes)	[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602	House of Lords	United Kingdom	21 Jun 1956	BAILII	24
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII	41
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	199
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII	148
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	152
Taxation, Commissioner of (Cth) v Manufacturers' Mutual Insurance Ltd	[1931] NSWStRp 45; 1 ATD 238; (1931) 31 SR (NSW) 575; 48 WN (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	30 Sep 1931	AustLII	9
Coles Myer Finance Ltd v Commissioner of Taxation	28 FCR 7; 98 ALR 411; (1991) 21 ATR 1185	Federal Court of Australia	Australia	circa 1931	Legal Online / Westlaw	4

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback