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Merrill Lynch International (Australia) Ltd v Commissioner of Taxation     15

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Turco v Liquor Equity Pty Ltd	[2018] FCCA 1520	Federal Circuit Court of Australia	Australia	26 Oct 2018	AustLII
Gannon v The Owners – Strata Plan	[2013] NSWSC 1916	Supreme Court of New South Wales	Australia - New South Wales	19 Dec 2013	AustLII		2
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
Pepe v Platypus Asset Management Pty Ltd	[2010] VSC 603	Supreme Court of Victoria	Australia - Victoria	16 Dec 2010	AustLII		2
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	2 Apr 2009	AustLII		15
Bognar v Merck Sharp & Dohme (Australia) Pty Ltd	[2008] FMCA 571	Federal Magistrates Court of Australia	Australia	16 May 2008	AustLII		6
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
Gerard Landman and Michael Clapham v Grange Securities Ltd	[2006] NSWIRComm 253	New South Wales Industrial Relations Commission	Australia - New South Wales	22 Sep 2006	AustLII
City Link Melbourne Ltd v Commissioner of Taxation	[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII		20
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
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII		21
TD 2003/20 - Income tax: is a deduction allowable to a reward provider under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997') when points are credited to a member under a 'consumer loyalty program'?	[2003] ATOTD 20	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/20 - Income tax: is a deduction allowable to a reward provider under section 8-1 of the Income Tax Assessment Act 1997 ('ITAA 1997') when points are credited to a member under a 'consumer loyalty program'?	[2003] ATOTD TD2003/20	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Renaissance of the Implied Term of Trust & Confidence"	(2003) 88 Australian Construction Law Newsletter 29	Godfrey, Kelly	Australia	circa 2003	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Burger King Corporation v Hungry Jack ’ s Pty Ltd	[2001] NSWCA 187; (2001) 69 NSWLR 558	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Jun 2001	AustLII		325
"Incorporating Terms of Good Faith in Contract Law in Australia"	(2001) 23 Sydney Law Review 222	Sydney Law Review	Australia	circa 2001	AustLII		19
Concut Pty Ltd v Worrell	[2000] HCA 64; (2000) 176 ALR 693; (2000) 75 ALJR 312; (2000) 103 IR 160; (2000) 21 Leg Rep 30; (2000) 49 AILR 4-436	High Court of Australia	Australia - Commonwealth	14 Dec 2000	AustLII		539
Vincent v Merrill Lynch Australia Pty Ltd	[2000] NSWIRComm 160	New South Wales Industrial Relations Commission	Australia - New South Wales	8 Sep 2000	AustLII		11
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Alcatel Australia Ltd v Scarcella	[1998] NSWSC 483; 9 BPR 16,385; (1998) 44 NSWLR 349; [1998] NSW Conv R 56,793	Supreme Court of New South Wales	Australia - New South Wales	16 Jul 1998	AustLII		276
Hughes Aircraft Systems International v Airservices Australia	[1997] FCA 558; (1997) 76 FCR 151; (1997) 146 ALR 1	Federal Court of Australia	Australia - Commonwealth	30 Jun 1997	AustLII		318
Dixon v Stirling Marine Services Pty Ltd	(1996) 18 Leg Rep SL2		Australia	circa 1996			5
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd	[1996] 1 AC 315		United Kingdom	circa 1996	LexisNexis / Westlaw		5
Daley v New South Wales Rugby League Ltd	(1995) 78 IR 247			circa 1995			14
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
Carr v McDonald's Australia Ltd	(1994) 63 FCR 358	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		13
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
Service Station Association Ltd v Berg Bennett & Associates Pty Ltd	[1993] FCA 638; (1993) 45 FCR 84; (1993) 27 IPR 23; [1993] ATPR 41-266; 117 ALR 393	Federal Court of Australia	Australia - Commonwealth	circa 1993	AustLII		108
Commissioner of Taxation v Citibank Ltd	(1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw		29
Renard Constructions (ME) Pty Ltd v Minister for Public Works	(1992) 26 NSWLR 234		Australia - New South Wales	circa 1992	LexisNexis AU		456
Barry v Incitec	(1992) 45 IR 143			circa 1992			6
Commonwealth v Amann Aviation Pty Ltd	[1991] HCA 54; (1991) 174 CLR 64; (1991) 104 ALR 1; (1991) 66 ALJR 123; [1992] Aust Contract Reports 90-007	High Court of Australia	Australia - Commonwealth	12 Dec 1991	AustLII		1441
Amann Aviation Pty Ltd v Commonwealth	[1990] FCA 55; 22 FCR 527	Federal Court of Australia	Australia - Commonwealth	5 Mar 1990	AustLII		77
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth)	(1990) 95 ALR 663; 21 ATR 841		Australia	circa 1990	LexisNexis AU		33
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth)	(1988) 79 ALR 181; (1988) 19 ATR 1241		Australia	circa 1988	LexisNexis AU		27
Handley JA; Castlemaine Tooheys Ltd v Carlton & United Breweries Ltd	(1987) 10 NSWLR 460		Australia - New South Wales	circa 1987	LexisNexis AU		1
Hospital Products Ltd v United States Surgical Corporation	[1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291	High Court of Australia	Australia - Commonwealth	25 Oct 1984	AustLII		1845
Antique House Pty Ltd v Security & General Insurance Co Ltd	(1984) 3 ANZ Insurance Cases 60-556			circa 1984			2
FCT v Australian Guarantee Corporation Ltd	(1984) 2 FCR 483	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		35
Albion Insurance Co Ltd v Body Corporate Strata Plan	[1983] VicRp 94; [1983] 2 VR 339		Australia - Victoria	24 Mar 1983	AustLII		33
Body Corporate Strata Plan No 4303 v Albion Insurance Co Ltd	[1982] VicRp 70; [1982] VR 699; (1982) 2 ANZ Insurance Cases 60-490		Australia - Victoria	23 Jun 1982	AustLII		24
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
Nilsen Development Laboratories Pty Ltd v FCT	[1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255	Federal Court of Australia	Australia - Commonwealth	8 Oct 1979	AustLII		7
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
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
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
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
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
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
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
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
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
FCT v Gordon	[1930] HCA 49; (1930) 43 CLR 456	High Court of Australia	Australia - Commonwealth	15 Apr 1930	AustLII		29
Gates v WA and RJ Jacobs Ltd	[1920] 1 Ch 567	Court of Chancery	United Kingdom	circa 1920	LexisNexis / Westlaw		16
268 SC 345	268 SC 345		United Kingdom - Scotland	circa 1977			4