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TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		101
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		258
Commissioner of Taxation v Century Yuasa Batteries Pty Ltd	(1998) 82 FCR 288; (1998) 38 ATR 442	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw		13
Century Yuasa Batteries Pty Ltd v Commissioner of Taxation	(1997) 73 FCR 528; (1997) 143 ALR 477; 35 ATR 394	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		12
Chippendale Printing Co Pty Ltd v Commissioner of Taxation	[1996] FCA 80; (1996) 62 FCR 347; (1996) 135 ALR 471; (1996) 32 ATR 128	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII		34
Warner Music Australia Pty Ltd v Commissioner of Taxation	(1996) 70 FCR 197; (1996) 34 ATR 171	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		16
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
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 Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
FCT v Efstathakis	(1979) 9 ATR 867		Australia	circa 1979	Legal Online / Westlaw		5
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
FCT v Mitchum	[1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23	High Court of Australia	Australia - Commonwealth	30 Apr 1965	AustLII		39
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		15
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
Seymour v Reed	[1927] AC 554		United Kingdom	circa 1927	LexisNexis / Westlaw		18
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78
163 CLR 209-210	163 CLR 209-210; 87 ATC 4366-4367; 18 ATR 697		Australia - Commonwealth	circa 1966	Legal Online / Westlaw		6
38 Atr 445	38 ATR 445		Australia	circa 1966	Legal Online / Westlaw		2
32 Atr 129	32 ATR 129		Australia	circa 1966	Legal Online / Westlaw		2