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[1937] ALR 8; 57 CLR 695     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR TR2013/2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?	[2009] ATOTD TD2009/17	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?	[2009] ATOTD 17	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR TR2008/6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Multiplex Constructions Pty Ltd v Irving	[2004] NSWCA 346	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Oct 2004	AustLII		16
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
Erdelyi v Santos Ltd	[2001] NTSC 15; (2001) 10 NTLR 195	Supreme Court of the Northern Territory	Australia - Northern Territory	16 Mar 2001	AustLII		1
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII		1
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
QT96/169-171 and Commissioner of Taxation	[1997] AATA 967; 37 ATR 1001	Administrative Appeals Tribunal	Australia	17 Sep 1997	AustLII
QT96/163-168 and Commissioner of Taxation	[1997] AATA 941; 36 ATR 1154	Administrative Appeals Tribunal	Australia	28 Aug 1997	AustLII
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
Re Taxation Appeals	[1993] AATA 370; 27 ATR 1174	Administrative Appeals Tribunal	Australia	17 Dec 1993	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII		11
Re Taxation Appeals	[1992] AATA 122	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
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		412
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1991] FCA 103	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1990] FCA 247	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII		2
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
VT86/675 and Commissioner of Taxation	[1987] AATA 672	Administrative Appeals Tribunal	Australia	12 Jun 1987	AustLII
Global Marine Australia Inc v Chief Collector of Taxes	[1986] PGLawRp 123		Papua New Guinea	23 May 1986	PacLII
FCT v Phillips	[1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361	Federal Court of Australia	Australia - Commonwealth	8 Aug 1978	AustLII		34
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		92
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449		Australia - Commonwealth	25 Feb 1964	AustLII		1
Galvin v The Forests Commission of Victoria	[1939] ArgusLawRp 41; (1939) 45 ALR 382	Argus Law Reports	Australia	31 May 1939	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"Re-Interpretation of Section 51(1) of the Income Tax Assessment Act and the Deductibility of Inflated Expenses, A"	(1980-1981) 7 Monash University Law Review 77	Singh-Pasricha, Jaginder	Australia	circa 1981	AustLII
"Taxation of Companies"	(1965-1967) 5 University of Queensland Law Journal 105	Hajek, E J	Australia	circa 1967	AustLII