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Commissioner of Taxation (WA) v Boulder Perseverance Ltd 15

[1937] HCA 61; (1937) 58 CLR 223; [1937] ALR 649; 4 ATD 389

High Court of Australia

Australia - Commonwealth

9th November, 1937

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
St George Bank Ltd v FCT	[2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103	Federal Court of Australia	Australia - Commonwealth	25 May 2009	AustLII		30
City Link Melbourne Ltd v Commissioner of Taxation	[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII		20
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Midland Railway Co of Western Australia Ltd v FCT	[1950] HCA 49; (1950) 81 CLR 384; [1951] ALR 500; 9 ATD 185	High Court of Australia	Australia - Commonwealth	21 Nov 1950	AustLII		4
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Re Service and Commissioner of Taxation (Cth)	[1999] AATA 107; 41 ATR 1125	Administrative Appeals Tribunal	Australia	19 Feb 1999	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII
It 2411 - Income Tax : Convertible Notes - Meaning of Convertible Note - Perpetual Floating Rate Note	[1987] ATOITR IT2411	Australian Taxation Office	Australia - Commonwealth	18 Jun 1987	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Madras and Southern Mahratta Railway Co Ltd v Inland Revenue Commissioners	(1928) 12 Tax Cas 1111		United Kingdom	circa 1928			2
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
(1926) 12 Tax Cas 1125	(1926) 12 Tax Cas 1125		United Kingdom	circa 1926			1
Inland Revenue Commissioners v Mashonaland Railway Co Ltd	(1926) 12 Tax Cas 1159		United Kingdom	circa 1926			1
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Re Service and Commissioner of Taxation (Cth)	[1999] AATA 107; 41 ATR 1125	Administrative Appeals Tribunal	Australia	19 Feb 1999	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII
It 2411 - Income Tax : Convertible Notes - Meaning of Convertible Note - Perpetual Floating Rate Note	[1987] ATOITR IT2411	Australian Taxation Office	Australia - Commonwealth	18 Jun 1987	AustLII

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