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"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"   flag 

(1999) 2 (6) Journal of Australian Taxation 401
Birch, Charles
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8, s150, s330, s435, s440, s455
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mining and Petroleum Tenements" [1991] Australian Mining & Petroleum Law Yearbook 279 Australian Mining & Petroleum Law Yearbook Australia circa 1991 Informit flag 1
Mining and Petroleum Projects" [1991] Australian Mining & Petroleum Law Yearbook 311 Australian Mining & Petroleum Law Yearbook Australia circa 1991 Informit flag 1
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 flag 26
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
Marra Developments Ltd v BW Rofe Pty Ltd [1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1 Australia - New South Wales circa 1977 LexisNexis AU flag 75
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 flag 93
Commissioner of Land Tax v Christie [1973] 2 NSWLR 526; 2 A Crim R 418; 4 ATR 177 Australia - New South Wales circa 1973 LexisNexis AU flag 56
Joyce v Commissioner of Land Tax [1973] 1 NSWLR 402; 4 ATR 10 Australia - New South Wales circa 1973 LexisNexis AU flag 8
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
Royal Sydney Golf Club v FCT [1955] HCA 13; (1955) 91 CLR 610 High Court of Australia Australia - Commonwealth 23 Mar 1955 AustLII flag 86
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
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
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
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Stephen v Federal Commissioner of Land Tax [1930] HCA 46; (1930) 45 CLR 122; [1931] ALR 73 High Court of Australia Australia - Commonwealth 8 Dec 1930 AustLII flag 35
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Whimster's case [1925] Tax Cas 813 United Kingdom circa 1925 flag 1
John Smith & Son v Moore [1921] 2 AC 13; (1921) 125 LT 481 United Kingdom circa 1921 LexisNexis / Westlaw flag 28
Ounsworth v Vickers Ltd [1915] 3 KB 267; 6 Tax Cas 671 United Kingdom circa 1915 LexisNexis / Westlaw flag 29
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64

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