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"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"   flag 

(2005) 8 (2) Journal of Australian Taxation 328
Teo, Eu-Jin
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Queensland Trading & Holding Co Ltd v Commissioner of Taxation (Cth) [2004] FCA 1036; 56 ATR 575 Federal Court of Australia Australia - Commonwealth 11 Aug 2004 AustLII flag 1
"Dividend Trap Catches Taxpayer" (2004) 38 (7) Taxation in Australia 351 Taxation in Australia Australia circa 2004 flag 1
(2004) 15 Journal of Banking and Finance Law and Practice 65 (2004) 15 Journal of Banking and Finance Law and Practice 65 Journal of Banking and Finance Law and Practice Australia circa 2004 Legal Online flag 1
"A section 8-1 loss" (2004) 33 Australian Tax Review 8 Australian Tax Review Australia circa 2004 Legal Online / Informit flag 2
"Tax Deductibility of Interest: A Synopsis of the Principles" (2004) 31 (2) Brief 19 Brief United Kingdom circa 2004 Informit flag 1
MLC Investments Ltd v Commissioner of Taxation [2003] FCA 1487; (2003) 137 FCR 288; 205 ALR 207; 54 ATR 671 Federal Court of Australia Australia - Commonwealth 15 Dec 2003 AustLII flag 12
Spassked Pty Ltd v Commissioner of Taxation [2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 52
Suvaal v Cessnock City Council [2003] HCA 41; (2003) 200 ALR 1; (2003) 77 ALJR 1449; [2003] Aust Torts Reports 81-707; (2003) 38 MVR 289 High Court of Australia Australia - Commonwealth 6 Aug 2003 AustLII flag 117
Spassked Pty Ltd v Commissioner of Taxation (No 5) [2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337 Federal Court of Australia Australia - Commonwealth 14 Feb 2003 AustLII flag 19
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 5096
"Building a Better Dividend Trap" (2003) 37 (10) Taxation in Australia 514 Taxation in Australia Australia circa 2003 flag 1
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
"The tax treatment of post-cessation expenses and losses in Australia" (2002) 31 Australian Tax Review 139 Australian Tax Review Australia circa 2002 Legal Online / Informit flag 1
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
"Attributing responsibility to corporate entities: a doctrinal approach" (2001) 19 Company and Securities Law Journal 168 Company and Securities Law Journal Australia circa 2001 Legal Online flag 10
Service v FCT [2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71 Federal Court of Australia Australia - Commonwealth 27 Mar 2000 AustLII flag 35
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
"The Deductibility of Interest Expense in Anglo-American Countries: A Comparison and Review of Policy" (1999) 9 Revenue Law Journal 33 Revenue Law Journal Australia circa 1999 Informit flag 1
"Interest Deductibility: Australia and Canada Compared" (1999) 2 Journal of Australian Taxation 172 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 1
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
"Healthy Interest" (1998) 33 Taxation in Australia 198 Taxation in Australia Australia circa 1998 flag 1
"Disclosure of forecasts in prospectuses" (1998) 16 Company and Securities Law Journal 350 Company and Securities Law Journal Australia circa 1998 Legal Online flag 2
"Taxation" (1998) 72 Australian Law Journal 97 Australian Law Journal Australia circa 1998 Legal Online flag 1
Wharf Properties Ltd v Commissioner of Inland Revenue [1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334 Privy Council United Kingdom 27 Jan 1997 BAILII flag 12
"The character of the advantage sought" (1997) 26 Australian Tax Review 131 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 2
Temelli v FCT (1997) 36 ATR 417 Australia circa 1997 Legal Online / Westlaw flag 7
"The Deductibility of Interest: An Asia-Pacific Regional Comparison" (1997) 23 International Tax Journal 6 International Tax Journal United States circa 1997 HeinOnline flag 2
Hayden v Commissioner of Taxation (1996) 68 FCR 19; 33 ATR 352 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 9
"Going Out On a Second Limb: An Analysis of the Deductibility of Interest By Recognising the Distinction Between the Positive Limbs of Section 51(1)" (1995) 5 Revenue Law Journal 100 Revenue Law Journal Australia circa 1995 Informit flag 1
"Section 51(1) and ‘ Continuing Business ’" (1995) 7 (4) CCH Journal of Australian Taxation 44 CCH Journal of Australian Taxation Australia circa 1995 Informit flag 1
"Section 51(1): Characterising Deductible Outgoings" (1995) 3 Taxation in Australia 206 Taxation in Australia Australia circa 1995 flag 1
"Section 51(1): unlegislated tests of deductibility" (1995) 24 Australian Tax Review 153 Australian Tax Review Australia circa 1995 Legal Online / Informit flag 2
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
"The deductibility of interest" (1995) 24 Australian Tax Review 5 Australian Tax Review Australia circa 1995 Legal Online / Informit flag 4
Associated Minerals Consolidated Ltd v Commissioner of Taxation (1994) 53 FCR 115; (1994) 124 ALR 254; (1994) 29 ATR 147 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 10
"Interest Deductibility: Unsettled Issues" (1994) 2 Taxation in Australia 230 Taxation in Australia Australia circa 1994 flag 2
"The Limits of Interest Deductibility" (1994) 2 Taxation in Australia 222 Taxation in Australia Australia circa 1994 flag 2
"Interest Deductibility: Are the Courts Heading in a New Direction?" (1994) 28 Taxation in Australia 511 Taxation in Australia Australia circa 1994 flag 2
"Companies in Crisis: Part 3 − Deductions Where Business Has Ceased" (1993) 27 Taxation in Australia 398 Taxation in Australia Australia circa 1993 flag 1
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
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
"Deductibility of Interest: In Search of Symmetry" (1990) 25 Taxation in Australia 196 Taxation in Australia Australia circa 1990 flag 2
Hamilton v Whitehead [1988] HCA 65; (1988) 166 CLR 121; (1988) 82 ALR 626; (1988) 63 ALJR 80; (1989) 7 ACLC 34; 14 ACLR 493; [1989] ATPR 40-923 High Court of Australia Australia - Commonwealth 7 Dec 1988 AustLII flag 297
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
S & Y Investments (No 2) Pty Ltd (in liq) v Commercial Union Assurance Co of Australia Ltd (1986) 44 NTR 14 Australia - Northern Territory circa 1986 LexisNexis AU flag 12
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes (1985) 16 ATR 867 Australia circa 1985 Legal Online / Westlaw flag 11
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
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
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 flag 122
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
FCT v Isherwood & Dreyfus Pty Ltd (1979) 46 FLR 1; (1979) 9 ATR 473 Australia circa 1979 Legal Online / Westlaw flag 13
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Europa Oil (NZ) Ltd v Commissioner of Inland Revenue (NZ) (No 2) [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
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
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Tesco Supermarkets Ltd v Nattrass [1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166 House of Lords United Kingdom 31 Mar 1971 BAILII flag 601
Inland Revenue Commissioners (NZ) v Europa Oil (NZ) Ltd [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
McHale v Watson [1966] HCA 13; (1966) 115 CLR 199; [1966] ALR 513; (1966) 39 ALJR 459 High Court of Australia Australia - Commonwealth 7 Mar 1966 AustLII flag 117
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
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
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
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
Queensland Meat Export Co Ltd v Deputy Commissioner of Taxation (Q) [1939] St RQd 240; 5 ATD 176 Australia - Queensland circa 1939 flag 4
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 28
Begg v Deputy Commissioner of Taxation (SA) [1937] SAStRp 18; [1937] SASR 97; (1937) 4 ATD 257; (1937) 1 AITR 78 Australia - South Australia 17 May 1937 AustLII flag 16
Robert G Nall Ltd v FCT (1937) 57 CLR 695 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 36
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
Allen v Farquarson Brothers & Co [1932] 1 KB 59 United Kingdom circa 1932 LexisNexis / Westlaw flag 1
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Lennard's Carrying Co Ltd v Asiatic Petroleum Co Ltd [1915] AC 705; [1914-15] All ER 280 United Kingdom circa 1915 LexisNexis / Westlaw flag 261
Moffatt v Webb [1913] HCA 13; 16 CLR 120; 19 ALR 190 High Court of Australia Australia - Commonwealth 13 Mar 1913 AustLII flag 22

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