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"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"   flag  1

(2001) 25 Melbourne University Law Review 495
Stewart, Miranda
Melbourne University Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax authority immunity in a digital tax administration world" (2020) 18 (2) E-Journal of Tax Research 402 Bevacqua, John Australia circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44, s51
Income Tax Assessment Act 1936 (Cth) s1
Income Tax Assessment Act 1997 (Cth) s3.5, s5.1
New Business Tax System (Integrity Measures) Act 2000 (Cth)
Income Tax Act 1895 (Vic)
Income and Corporation Taxes Act 1988

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
"I Still Call the Deer Farm Home" (2001) 35 Taxation in Australia 437 Taxation in Australia Australia circa 2001 flag 1
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
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
"Planes, Trains and Automobiles!" (1999) 33 Taxation in Australia 541 Taxation in Australia Australia circa 1999 flag 1
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law" (1999) 21 Sydney Law Review 453 Sydney Law Review Australia circa 1999 AustLII flag 5
"Changing Work-Patterns and Deductibility of Travel Expenses: Time for a Change in Approach?" [1999] Weekly Tax Bulletin 398 Weekly Tax Bulletin Australia circa 1999 flag 1
"Deductions for Travel between Home and Work" (1999) 2 Journal of Australian Taxation 366 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 1
Payne v Commissioner of Taxation (Cth) (1998) 39 ATR 356 Australia circa 1998 Legal Online / Westlaw flag 2
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
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 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
Garrett v Commissioner of Taxation (Cth) (1982) 58 FLR 101; 12 ATR 684 Australia circa 1982 Legal Online / Westlaw flag 12
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 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
FCT v Collings (1976) 10 ALR 475; 6 ATR 476; 76 ATC 4,254 Australia circa 1976 LexisNexis AU flag 32
Taylor v Provan [1975] AC 194; 49 Tax Cas 579 United Kingdom circa 1975 LexisNexis / Westlaw flag 44
Commissioner of Taxation v Vogt [1975] 1 NSWLR 194; 5 ATR 274 Australia - New South Wales circa 1975 LexisNexis AU flag 52
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
"The deductibility of travelling expenses" (1972) 1 Australian Tax Review 87 Australian Tax Review Australia circa 1972 Legal Online / Informit flag 2
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
FCT v Finn [1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348 High Court of Australia Australia - Commonwealth circa 1961 AustLII flag 168
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
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
Durbridge v Sanderson (1955) 3 All ER 154 United Kingdom circa 1955 LexisNexis flag 5
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Newsom v Robertson (1953) 1 Ch 7; 33 Tax Cas 452 Court of Chancery United Kingdom circa 1953 LexisNexis / Westlaw flag 39
FCT v Green [1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 49
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
Blackwell v Mills (1945) 174 LT 217 United Kingdom circa 1945 flag 4
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
Nolder v Walters (1930) 15 Tax Cas 380; (1930) 46 TLR 397 United Kingdom circa 1930 LexisNexis flag 22
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
Ricketts v Colquhoun (1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118 United Kingdom circa 1925 LexisNexis / Westlaw flag 48
Friedson v Glyn-Thomas (1922) 128 LT 24 United Kingdom circa 1922 flag 4
Re Income Tax Acts [1903] VicLawRp 89; (1903) 29 VLR 298; (1903) 29 CLE 298; 25 ALT 110 Australia - Victoria 13 Nov 1903 AustLII flag 14
Taxation Commissioners v Antill [1902] UKLawRpAC 25; [1902] AC 422 United Kingdom 5 Jun 1902 CommonLII flag 5
Cook v Knott (1887) 2 Tax Cas 246 United Kingdom circa 1887 flag 11

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