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Commissioner of Taxation v Brown   flag  2

[1999] FCA 721; (1999) 43 ATR 1
Federal Court of Australia
Australia - Commonwealth
3rd June, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
PR 2010/4W - Income tax: Willmott Forests Premium Forestry Blend 2010 Project [2010] ATOPR PR2010/4W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/4W - Income tax: Willmott Forests Premium Forestry Blend 2010 Project [2010] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
PR 2008/60W - Income tax: 2009 Willmott Forests Premium Forestry Blend Project [2008] ATOPR 60 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/60W - Income tax: 2009 Willmott Forests Premium Forestry Blend Project [2008] ATOPR PR2008/60W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
PR 2007/62W - Income tax: Great Southern Plantations 2007 Project - Post 30 June Growers [2007] ATOPR 62 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
PR 2007/27W - Income tax: Great Southern Plantations 2007 Project [2007] ATOPR PR2007/27W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
PR 2007/27W - Income tax: Great Southern Plantations 2007 Project [2007] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
PR 2007/62W - Income tax: Great Southern Plantations 2007 Project - Post 30 June Growers [2007] ATOPR PR2007/62W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
Davies and Commissioner of Taxation [2005] AATA 767; 60 ATR 1258 Administrative Appeals Tribunal Australia 11 Aug 2005 AustLII flag
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities [2004] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities [2004] ATOTR TR2004/4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Commissioner of Taxation v Jones [2001] FCA 1153 Federal Court of Australia Australia - Commonwealth 22 Aug 2001 AustLII flag
McEvoy and Commissioner of Taxation [2001] AATA 191; 46 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR TR2000/2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Reviews of judgments" (1999) 73 (8) Law Institute Journal 86 Croucher, Michael; Hurley, Thomas; Reinhardt, Greg Australia - Victoria circa 1999 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s92
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Placer Pacific Management Pty Ltd v FCT (1995) 95 ATC 4,459 Australia circa 1995 IntelliConnect flag 1
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
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 (Cth) v Riverside Road Lodge Pty Ltd (In Liq) [1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 58
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 48
FCT v Total Holdings (Australia) Pty Ltd (1979) 24 ALR 401; 9 ATR 885; 43 FLR 217 Australia circa 1979 LexisNexis AU flag 25
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
Caffoor v Commissioner of Income Tax, Colombo [1961] AC 584; [1961] 2 All ER 436 United Kingdom circa 1961 LexisNexis / Westlaw flag 69
Hoysted v FCT [1925] UKPCHCA 3; (1925) 37 CLR 290; (1925) 32 ALR 33 Privy Council Australia 17 Dec 1925 AustLII flag 68
Broken Hill Proprietary Co Ltd v Municipal Council of Broken Hill [1925] UKPCHCA 1; (1925) 37 CLR 284 Privy Council Australia - Commonwealth 10 Nov 1925 AustLII flag 10

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