Federal Wharf Co Ltd v Deputy FCT 34

[1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70

High Court of Australia

Australia - Commonwealth

22nd September, 1930

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Taxpayer and Commissioner of Taxation	[2004] AATA 1395; 58 ATR 1152	Administrative Appeals Tribunal	Australia	24 Dec 2004	AustLII
Re Taxation Appeals	[1993] AATA 226; 26 ATR 1174	Administrative Appeals Tribunal	Australia	23 Jul 1993	AustLII
Re Taxation Appeals	[1989] AATA 123	Administrative Appeals Tribunal	Australia	12 May 1989	AustLII
TT85/284 and Commissioner of Taxation	[1986] AATA 405	Administrative Appeals Tribunal	Australia	10 Dec 1986	AustLII
Northern Territory v Griffiths	[2019] HCA 7; (2019) 269 CLR 1; (2019) 364 ALR 208; (2019) 93 ALJR 327	High Court of Australia	Australia - Commonwealth	13 Mar 2019	AustLII	60
Griffiths	[2016] FCA 900; (2016) 337 ALR 362	Federal Court of Australia	Australia - Commonwealth	24 Aug 2016	AustLII	18
PR 2013/23 - Income tax: tax consequences for an investor in a Westpac Retirement Deposit	[2013] ATOPR PR2013/23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/23 - Income tax: tax consequences for an investor in a Westpac Retirement Deposit	[2013] ATOPR 23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
Holder of NSW Waratah Inflation Protected Annuity Bonds and NSW Waratah Fixed Rate Bonds	[2012] ATOPR PR2012/4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
Holder of NSW Waratah Inflation Protected Annuity Bonds and NSW Waratah Fixed Rate Bonds	[2012] ATOPR 4	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII	3
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII	87
Commissioner of Taxation v Century Yuasa Batteries Pty Ltd	[1998] FCA 269	Federal Court of Australia	Australia - Commonwealth	27 Mar 1998	AustLII
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII	30
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII	12
Radilo Enterprises Pty Ltd v Commissioner of Taxation	[1996] FCA 1273	Federal Court of Australia	Australia - Commonwealth	29 Feb 1996	AustLII	1
Griffith Morgan Jones v Mortgage Acceptance Nominees Ltd	[1995] FCA 1654	Federal Court of Australia	Australia - Commonwealth	10 Nov 1995	AustLII
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII	5
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 92/178 - Income tax: is that part of the total cost incurred by Co A in acquiring shares in a third unrelated Co from Co B under an underwriting agreement, and claimed as interest by Co A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) Co A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TD 92/178 - Income tax: is that part of the total cost incurred by Co A in acquiring shares in a third unrelated Co from Co B under an underwriting agreement, and claimed as interest by Co A, deductible under section 8-1 of the Income Tax Assessment Act 1997 if: (a) Co A treated the shares acquired as being on capital account; and (b) the underwriting agreement provided that the total acquisition cost was to include an amount expressed to be interest in relation to the period during which the agreement was current?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd	[1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293	Federal Court of Australia	Australia - Commonwealth	25 Sep 1989	AustLII	8
It 2513 - Income Tax : Margin Lending	[1989] ATOITR IT2513	Australian Taxation Office	Australia - Commonwealth	19 Jan 1989	AustLII
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	340
Federal Wharf Co Ltd v Deputy FCT	[1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70	High Court of Australia	Australia - Commonwealth	22 Sep 1930	AustLII	34
Apple Computer Australia Pty Ltd v Mekrizis	[2003] NSWSC 126; (2003) 44 ACSR 518; 54 ATR 383	Supreme Court of New South Wales	Australia - New South Wales	11 Mar 2003	AustLII	7
Education, Minister of v Bosworth	[1950] SAStRp 26; [1950] SASR 145	Supreme Court of South Australia	Australia - South Australia	6 Jul 1950	AustLII	2
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92	[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171	High Court of New Zealand	New Zealand	8 Jun 1993	NZLII
Marshall v Commissioner of Taxes SC Wellington	[1952] NZGazLawRp 62; [1953] NZLR 335; (1952) 54 GLR 412	New Zealand Gazette Law Reports	New Zealand	8 Aug 1952	NZLII	3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"Some Thoughts on the Principles Applicable to the Interpretation of the GST"	(2003) 6 Journal of Australian Taxation 1	Hill, Graham	Australia	circa 2003	AustLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Marshall v Commissioner of Taxes SC Wellington	[1952] NZGazLawRp 62; [1953] NZLR 335; (1952) 54 GLR 412	New Zealand Gazette Law Reports	New Zealand	8 Aug 1952	NZLII		3

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