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Texas Co (Australasia) Ltd v FCT     199

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
R v Carberry; R v Deng; Carberry v R	[2023] ACTCA 32	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	20 Jul 2023	AustLII		18
Hartley v Hartley [No 2]	[2023] QCA 80	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	26 Apr 2023	AustLII
Hartley v Hartley	[2022] QDC 217	District Court of Queensland	Australia - Queensland	19 Aug 2022	AustLII		1
Hartley v Hartley	[2022] QCA 96	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 May 2022	AustLII		3
Verde Terra Pty Ltd v Central Coast Council; Central Coast Council v Environment Protection Authority (No 9)	[2022] NSWLEC 29	Land and Environment Court of New South Wales	Australia - New South Wales	25 Mar 2022	AustLII		4
Johnson v Mackinnon (No 2)	[2022] NSWCA 22	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Feb 2022	AustLII		5
XQDX and Commissioner of Taxation	[2021] AATA 4070; (2021) 114 ATR 170	Administrative Appeals Tribunal	Australia	5 Nov 2021	AustLII		3
Mussalli v Commissioner of Taxation	[2021] FCAFC 71	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		1
Tomaszewski v Hobart City Council (No 2)	[2021] TASSC 15	Supreme Court of Tasmania	Australia - Tasmania	20 Apr 2021	AustLII		15
Re Owies Family Trust (No 2)	[2021] VSC 14	Supreme Court of Victoria	Australia - Victoria	27 Jan 2021	AustLII		4
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation	[2020] FCA 1479	Federal Court of Australia	Australia - Commonwealth	15 Oct 2020	AustLII		3
Mussalli v Commissioner of Taxation	[2020] FCA 544	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII		2
Poulos v Commonwealth Bank of Australia Ltd (No 3)	[2020] NSWCA 72	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Apr 2020	AustLII		9
Hoh v Ying Mui Pty Ltd	[2019] VSCA 203	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Sep 2019	AustLII		22
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		8
Bell Group Ltd v Australian Securities and Investments Commission (No 2)	[2018] FCA 1970	Federal Court of Australia	Australia - Commonwealth	7 Dec 2018	AustLII		2
Australian Securities and Investments Commission v Cassimatis (No 9)	[2018] FCA 385	Federal Court of Australia	Australia - Commonwealth	22 Mar 2018	AustLII		11
R v Elphick (No 3)	[2017] ACTSC 302	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	18 Oct 2017	AustLII		4
Commonwealth of Australia v Davis Samuel Pty Ltd (No 11)	[2017] ACTSC 2; (2017) 316 FLR 159	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	13 Jan 2017	AustLII		21
Director, Fair Work Building Industry Inspectorate v Bolton (No 1)	[2016] FCA 816	Federal Court of Australia	Australia - Commonwealth	19 Jul 2016	AustLII		7
Featherby v Commissioner of Taxation	[2016] FCA 454	Federal Court of Australia	Australia - Commonwealth	3 May 2016	AustLII		6
Belgravia Nominees Pty Ltd v Lowe Pty Ltd [No 4]	[2016] WASC 74	Supreme Court of Western Australia	Australia - Western Australia	9 Mar 2016	AustLII		2
Miller v R	[2015] NSWCCA 205	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	3 Aug 2015	AustLII		5
Re Metal Storm Ltd (subject to deed of Co arrangement)	[2014] NSWSC 1170	Supreme Court of New South Wales	Australia - New South Wales	25 Aug 2014	AustLII		8
O ’ Rafferty v R (No 2)	[2014] ACTCA 52; 10 ACTLR 278; (2014) 291 FLR 93	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	21 Aug 2014	AustLII		4
Lal v State	[2014] FJHC 379	High Court of Fiji	Fiji	29 May 2014	PacLII
Wenkart v Pantzer (No 3)	[2013] FCAFC 162	Federal Court of Australia	Australia - Commonwealth	24 Dec 2013	AustLII		6
Fenridge Pty Ltd v Retirement Care Australia (Preston) Pty Ltd (No 2)	[2013] VSC 629	Supreme Court of Victoria	Australia - Victoria	18 Nov 2013	AustLII		1
Short v Crawley (No 45)	[2013] NSWSC 1541	Supreme Court of New South Wales	Australia - New South Wales	23 Oct 2013	AustLII		42
Commissioner of Taxation v Messenger Press Pty Ltd	[2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381	Federal Court of Australia	Australia - Commonwealth	25 Jul 2013	AustLII		2
Western Freight Management Pty Ltd v Roads and Maritime Services (No 2)	[2013] NSWSC 882	Supreme Court of New South Wales	Australia - New South Wales	4 Jul 2013	AustLII
Gray (No 2), Re	[2012] FCA 1387; (2012) 219 FCR 278	Federal Court of Australia	Australia - Commonwealth	6 Dec 2012	AustLII
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
United Group Resources Pty Ltd v Calabro (No 6)	[2012] FCA 431	Federal Court of Australia	Australia - Commonwealth	2 May 2012	AustLII		3
Hodgson v Amcor Ltd (No 8)	[2012] VSC 162	Supreme Court of Victoria	Australia - Victoria	27 Apr 2012	AustLII		10
Clone Pty Ltd v Players Pty Ltd (In Liquidation Receivers Appointed)	[2012] SASC 12	Supreme Court of South Australia	Australia - South Australia	3 Feb 2012	AustLII		25
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income	[2012] ATOTR TR2012/3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income	[2012] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Dunghutti Elders Council (Aboriginal Corporation) RNTBC v Registrar of Aboriginal and Torres Strait Islander Corporations (No 2)	[2011] FCAFC 110; (2011) 195 FCR 372	Federal Court of Australia	Australia - Commonwealth	25 Aug 2011	AustLII		4
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Davis v Insolvency and Trustee Service Australia (No 2)	[2011] FCAFC 9; (2011) 190 FCR 437; (2011) 275 ALR 509	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		26
Cleve Smith Excavations Pty Ltd v Hodgson [No 2]	[2010] NSWDC 270	District Court of New South Wales	Australia - New South Wales	3 Dec 2010	AustLII
Re Perth Freight Lines Pty Ltd	[2010] VSC 395	Supreme Court of Victoria	Australia - Victoria	2 Sep 2010	AustLII		3
Commissioner of Taxation v Rozman (No 2)	[2010] FCA 387; (2010) 186 FCR 14; (2010) 76 ATR 58; [2010] ATC 20-178	Federal Court of Australia	Australia - Commonwealth	23 Apr 2010	AustLII		2
Mango Boulevard Pty Ltd v Spencer	[2009] QSC 389	Supreme Court of Queensland	Australia - Queensland	3 Dec 2009	AustLII		7
New Cap Reinsurance Corporation Ltd v Grant	[2009] NSWSC 950	Supreme Court of New South Wales	Australia - New South Wales	11 Sep 2009	AustLII		17
Howlin v Brinckman; Howlin v Clarence City Council	[2009] TASSC 18	Supreme Court of Tasmania	Australia - Tasmania	26 Mar 2009	AustLII		5
Telecom Vanuatu Ltd v Optus Networks Pty Ltd (No 2)	[2009] NSWSC 33	Supreme Court of New South Wales	Australia - New South Wales	16 Feb 2009	AustLII		8
Keldote Pty Ltd v Riteway Transport Pty Ltd (No 2)	[2008] FMCA 1623; (2008) 178 IR 290	Federal Magistrates Court of Australia	Australia	16 Dec 2008	AustLII		2
Australian Communications and Media Authority v Clarity1 Pty Ltd	[2008] FCA 1449	Federal Court of Australia	Australia - Commonwealth	25 Sep 2008	AustLII		3
Burrell v R	[2008] HCA 34; (2008) 238 CLR 218; (2008) 248 ALR 428; (2008) 82 ALJR 1221; (2008) 186 A Crim R 354	High Court of Australia	Australia - Commonwealth	31 Jul 2008	AustLII		345
Laws v GWS Machinery Pty Ltd; Laws v GWS Machinery Pty Ltd (No 4)	[2008] NSWSC 453	Supreme Court of New South Wales	Australia - New South Wales	9 May 2008	AustLII		2
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation	[2008] HCATrans 173	High Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII		1
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
WorkCover Authority of NSW (Inspector Mark Morganthal) v DHL Exel Supply Chain (Australia) Pty Ltd, McGill Holdings Pty Ltd and DTC Pty Ltd (No 2)	[2008] NSWIRComm 49	New South Wales Industrial Relations Commission	Australia - New South Wales	28 Mar 2008	AustLII		4
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Hall Chadwick v Doyle	[2006] NSWSC 1195	Supreme Court of New South Wales	Australia - New South Wales	14 Nov 2006	AustLII		16
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII		10
Natural Floor Covering Centre Pty Ltd v Monamy (No 4)	[2006] FCA 1197; 69 IPR 538	Federal Court of Australia	Australia - Commonwealth	29 May 2006	AustLII
Clayton Jacobson and Lee Anne McMillan v Ballina Shire Council	[2006] NSWLEC 114	Land and Environment Court of New South Wales	Australia - New South Wales	17 Feb 2006	AustLII		6
Taxpayer and Commissioner of Taxation	[2006] AATA 14; 62 ATR 1043	Administrative Appeals Tribunal	Australia	11 Jan 2006	AustLII
TD 2006/29 - Income tax: foreign currency exchange gains and losses: if a foreign exchange realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock (other than livestock that is only trading stock by reason of the statutory definition of trading stock), is that gain 'ordinary income' as defined in section 6-5 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120 (1) of Schedule 1 to the Taxation Administration Act 1953 ?		Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TD 2006/29 - Income tax: foreign currency exchange gains and losses: if a foreign exchange realisation gain is made under section 775-55 of the Income Tax Assessment Act 1997 upon payment for the acquisition of foreign currency denominated trading stock (other than livestock that is only trading stock by reason of the statutory definition of trading stock), is that gain 'ordinary income' as defined in section 6-5 of the Income Tax Assessment Act 1997 for the purposes of subsection 45-120 (1) of Schedule 1 to the Taxation Administration Act 1953 ?		Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Patterson v Cohen	[2005] NSWSC 740	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2005	AustLII		1
Tapoohi v Shiff & Co (a firm)	[2005] VSC 178	Supreme Court of Victoria	Australia - Victoria	25 May 2005	AustLII		2
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
Thornley v Mitchell	[2004] NSWSC 688	Supreme Court of New South Wales	Australia - New South Wales	23 Aug 2004	AustLII
Timms v Commonwealth Bank of Australia (No 3)	[2004] NSWCA 25	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Feb 2004	AustLII		11
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
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
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
Kwan v Kang	[2003] NSWCA 336	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Dec 2003	AustLII		52
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		52
Iezzi Constructions Pty Ltd v Terry Seirlis Constructions Pty Ltd	[2003] QSC 202	Supreme Court of Queensland	Australia - Queensland	10 Jul 2003	AustLII
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		19
Wentworth v Rogers	[2002] NSWSC 921	Supreme Court of New South Wales	Australia - New South Wales	4 Oct 2002	AustLII		44
Green v Brown	[2002] NSWIRComm 177; (2002) 116 IR 21	New South Wales Industrial Relations Commission	Australia - New South Wales	2 Aug 2002	AustLII		10
Grynberg v Muller	[2002] NSWSC 350	Supreme Court of New South Wales	Australia - New South Wales	24 Apr 2002	AustLII		24
Jewel Walk Pty Ltd v Kondinin Group Inc	[2001] WASC 264	Supreme Court of Western Australia	Australia - Western Australia	27 Sep 2001	AustLII
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation	[2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611	Federal Court of Australia	Australia - Commonwealth	17 Aug 2001	AustLII		15
Maritime Union of Australia v Geraldton Port Authority	[2001] FCA 236; (2001) 111 FCR 434; 50 AILR 4-448	Federal Court of Australia	Australia - Commonwealth	16 Mar 2001	AustLII		14
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Cavanagh-Lang v O'Callaghan	[2000] SASC 187	Supreme Court of South Australia	Australia - South Australia	30 Jun 2000	AustLII		15
DJL v Central Authority	[2000] HCA 17; (2000) 201 CLR 226; (2000) 170 ALR 659; [2000] FLC 93-015; (2000) 26 Fam LR 1; (2000) 74 ALJR 706; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	13 Apr 2000	AustLII		659
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
Wentworth v Wentworth	[1999] NSWSC 638	Supreme Court of New South Wales	Australia - New South Wales	29 Jun 1999	AustLII		45
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
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		258
Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 1075	Federal Court of Australia	Australia - Commonwealth	3 Sep 1998	AustLII
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
R v Saxon Matter	[1998] NSWSC 115	Supreme Court of New South Wales	Australia - New South Wales	21 Apr 1998	AustLII		2
Roni v Ross Mining (Solomons Islands) Ltd	[1998] SBHC 144	High Court of Solomon Islands	Solomon Islands	1 Apr 1998	PacLII		3
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
QT96/255, QT97/179-180 and Commissioner of Taxation	[1997] AATA 524; 38 ATR 1019	Administrative Appeals Tribunal	Australia	28 Nov 1997	AustLII
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
WT95/88-89 and Commissioner of Taxation	[1997] AATA 357; 37 ATR 1055	Administrative Appeals Tribunal	Australia	3 Oct 1997	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 Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR TR97/15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Opalswan Pty Ltd v Commercial & General Acceptances Pty Ltd	[1996] FCA 1142	Federal Court of Australia	Australia - Commonwealth	19 Dec 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 731	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
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
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 1715	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995	[1996] HCATrans 185	High Court of Australia	Australia - Commonwealth	17 Apr 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR TR96/20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
ST94/24 and Commissioner of Taxation	[1995] AATA 69; (1995) 30 ATR 1169	Administrative Appeals Tribunal	Australia	16 Mar 1995	AustLII		5
FCT v Roberts; FCT v Smith	[1995] ATOTR TR95/25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII		23
TT93/29 and Commissioner of Taxation	[1994] AATA 571; 30 ATR 1001	Administrative Appeals Tribunal	Australia	13 Jul 1994	AustLII
NT93/163 and Commissioner of Taxation	[1994] AATA 129	Administrative Appeals Tribunal	Australia	9 May 1994	AustLII
Energy Resources of Australia Ltd v Commissioner of Taxation	[1994] FCA 1040	Federal Court of Australia	Australia - Commonwealth	22 Apr 1994	AustLII
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
VT92/5 and Commissioner of Taxation	[1994] AATA 399; 27 ATR 1205	Administrative Appeals Tribunal	Australia	14 Jan 1994	AustLII
William John Crawford v Commissioner of Taxation	[1993] FCA 647; 27 ATR 326	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		3
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
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation	[1993] FCA 245	Federal Court of Australia	Australia - Commonwealth	26 May 1993	AustLII
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
Smith v New South Wales Bar Association	[1992] HCA 36; (1992) 176 CLR 256; (1992) 108 ALR 55; (1992) 66 ALJR 605	High Court of Australia	Australia - Commonwealth	13 Aug 1992	AustLII		905
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		226
Council of the Municipality of North Sydney v Sydney Serviced Apartments Pty Ltd	[1992] NSWLEC 43	Land and Environment Court of New South Wales	Australia - New South Wales	3 Jul 1992	AustLII		2
IT 2684 - Income tax: deductibility of interest on money borrowed to acquire units in a property unit trust	[1992] ATOITR IT2684	Australian Taxation Office	Australia - Commonwealth	4 Jun 1992	AustLII
IT 2678 - Income tax: deductibility of interest on money borrowed to make superannuation contributions	[1992] ATOITR IT2678	Australian Taxation Office	Australia - Commonwealth	14 May 1992	AustLII
Re Taxation Appeals	[1992] AATA 121	Administrative Appeals Tribunal	Australia	9 Apr 1992	AustLII
McGuiness v Commissioner of Taxation (Cth)	[1991] FCA 664; 23 ATR 75	Federal Court of Australia	Australia - Commonwealth	31 Dec 1991	AustLII
Re Joan Dorothy Roberts and Valentine Roy Smith v Commissioner of Taxation	[1991] FCA 643; 22 ATR 845/91	Federal Court of Australia	Australia - Commonwealth	18 Dec 1991	AustLII
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
Re Kidston Goldmines Ltd v Commissioner of Taxation	[1991] FCA 277	Federal Court of Australia	Australia - Commonwealth	26 Jun 1991	AustLII		1
TT90/11 and Commissioner of Taxation	[1991] AATA 576; 22 ATR 3257	Administrative Appeals Tribunal	Australia	19 Jun 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
ST88/64,ST90/1 and Commissioner of Taxation	[1991] AATA 472; 22 ATR 3157	Administrative Appeals Tribunal	Australia	30 Apr 1991	AustLII
Re Taxation Appeals	[1990] AATA 220; 21 ATR 3759	Administrative Appeals Tribunal	Australia	14 Sep 1990	AustLII
Re Ogilvy and Mather Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 344	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1990] FCA 247	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII		2
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		58
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation	[1990] FCA 209	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd	[1989] FCA 548; 90 ALR 589	Federal Court of Australia	Australia - Commonwealth	22 Dec 1989	AustLII		7
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 Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 239	Federal Court of Australia	Australia - Commonwealth	30 Jun 1989	AustLII
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
Lycenko & Assoc Pty Ltd v North Sydney Municipal Council	[1989] NSWLEC 18	Land and Environment Court of New South Wales	Australia - New South Wales	21 Mar 1989	AustLII
National Mutual Holdings Pty Ltd v The Sentry Corporation	[1988] FCA 396	Federal Court of Australia	Australia - Commonwealth	14 Nov 1988	AustLII		1
It 2504 - Income Tax : Deductibility of Interest on Borrowed Funds - Life Assurance Policies	[1988] ATOITR IT2504	Australian Taxation Office	Australia - Commonwealth	3 Nov 1988	AustLII
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 303	Federal Court of Australia	Australia - Commonwealth	26 Aug 1988	AustLII
Re Australian National Hotels Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 292	Federal Court of Australia	Australia - Commonwealth	18 Aug 1988	AustLII
Re Steven William Baker Ex Parte: Tle Electrical Pty Ltd Formerly Telcon Australia Pty Ltd	[1988] FCA 75	Federal Court of Australia	Australia - Commonwealth	21 Mar 1988	AustLII
Re Wen Lin Yeung and Tai Fong Yeung v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 73	Federal Court of Australia	Australia - Commonwealth	17 Mar 1988	AustLII
ST85/1326 and Commissioner of Taxation	[1988] AATA 4	Administrative Appeals Tribunal	Australia	6 Jan 1988	AustLII
AT86/325-328 and Commissioner of Taxation	[1987] AATA 864	Administrative Appeals Tribunal	Australia	27 Nov 1987	AustLII
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation	[1987] AATA 352	Administrative Appeals Tribunal	Australia	6 Oct 1987	AustLII
NT86/7645-47 and Commissioner of Taxation	[1987] AATA 755; 18 ATR 3837	Administrative Appeals Tribunal	Australia	24 Aug 1987	AustLII
NT85/16183-6 and Commissioner of Taxation	[1987] AATA 669; 18 ATR 3637	Administrative Appeals Tribunal	Australia	10 Jun 1987	AustLII
NT86/4160 and Commissioner of Taxation	[1987] AATA 26; (1987) 18 ATR 3194	Administrative Appeals Tribunal	Australia	3 Feb 1987	AustLII		2
377-378/1984 and Commissioner of Taxation	[1987] AATA 8	Administrative Appeals Tribunal	Australia	16 Jan 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 273	Federal Court of Australia	Australia - Commonwealth	18 Aug 1986	AustLII
Re Australasian Meat Industry Employees ’ Union (WA Branch); Ex parte Ferguson	[1986] FCA 259; (1986) 67 ALR 491	Federal Court of Australia	Australia - Commonwealth	31 Jul 1986	AustLII		68
Re Bedrick Frederich Teller and the Secretary To the Department of Social Security	[1985] AATA 81	Administrative Appeals Tribunal	Australia	16 Apr 1985	AustLII
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII		16
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		48
FCT v Commonwealth Aluminium Corporation Ltd	[1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439	High Court of Australia	Australia - Commonwealth	12 Aug 1980	AustLII		38
Nilsen Development Laboratories Pty Ltd v FCT	[1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255	Federal Court of Australia	Australia - Commonwealth	8 Oct 1979	AustLII		7
FCT v Commonwealth Aluminium Corporation Ltd	[1979] FCA 19; 38 FLR 19; 24 ALR 663; 9 ATR 753	Federal Court of Australia	Australia - Commonwealth	1 May 1979	AustLII		2
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		88
"Pricing, Mining and Taxation in Papua New Guinea"	[1978] MLJ 1	Brunton, BD	Malaysia	1 Jan 1978	PacLII
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
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		93
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII		507
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Caltex Ltd v FCT	[1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543	High Court of Australia	Australia - Commonwealth	5 Apr 1960	AustLII		32
Mutual Life and Citizens' Assurance Co Ltd v Commissioner of Taxation	[1959] HCA 21; (1959) 100 CLR 537; [1959] ALR 733; 12 ATD 9; 33 ALJR 54	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII		9
Eli Lilly and Co (Canada) Ltd v Minister of National Revenue	[1955] SCR 745	Supreme Court of Canada	Canada	3 Oct 1955	Supreme Court of Canada		2
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII		25
Williams v Metropolitan Coal Co Ltd	[1948] ArgusLawRp 62; (1948) 55 ALR 343	Argus Law Reports	Australia	12 Aug 1948	AustLII
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation"	(2011) 9 (3) E-Journal of Tax Research 294	Taylor, C John	Australia	circa 2011	AustLII
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective"	[2005] JlATaxTA 8	Smith, David M	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Australia's New Forex Regime"	(2004) 7 Journal of Australian Taxation 6	Barkoczy, Stephen	Australia	circa 2004	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1
"Pushing the Boundaries of Interest Deductibility - Steele v Deputy Commissioner of Taxation [I 9991 HCA 7"	(1998-1999) 20 University of Queensland Law Journal 312	Elphinstone, Kym	Australia	circa 1999	AustLII
"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)"	[1995] RevenueLawJl 5	Burford, Karen	Australia	circa 1995	AustLII
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII
"Pricing, Mining and Taxation in Papua New Guinea"	[1978] MLJ 1	Brunton, BD	Malaysia	1 Jan 1978	PacLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Executor Trustee and Agency Co of South Australia Ltd v Deputy Federal Commissioner of Taxes (SA)	[1939] HCA 35; (1939) 62 CLR 545; [1940] ALR 18; 5 ATD 187	High Court of Australia	Australia - Commonwealth	28 Nov 1939	AustLII		36
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		28
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
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		224
Victoria Park Racing and Recreation Grounds Co Ltd v FCT	[1934] HCA 65; 52 CLR 9; [1935] ALR 71; 3 ATD 120; 1A IPR 308	High Court of Australia	Australia - Commonwealth	20 Dec 1934	AustLII		9
Shell Co of Australia Ltd v FCT	[1930] UKPC 97; [1931] AC 275; [1930] All ER 671; 144 LT 121	Privy Council	United Kingdom	2 Dec 1930	BAILII		138
British Imperial Oil Co Ltd v FCT	[1925] HCA 4; (1925) 35 CLR 422; 31 ALR 129	High Court of Australia	Australia - Commonwealth	9 Apr 1925	AustLII		69
Farmer v Scottish North American Trust, Ld	[1911] UKLawRpAC 71; [1912] AC 118		United Kingdom	14 Dec 1911	CommonLII		16
Re Lyric Syndicate Ltd	(1900) 17 TLR 162		United Kingdom	circa 1900	LexisNexis		5
Suffield & Watts ex parte Brown	[1888] UKLawRpKQB 43; [1886-90] All ER 276; (1888) 20 QBD 693		United Kingdom	15 Mar 1888	CommonLII		103
84 LT 331	84 LT 331		United Kingdom	circa 1940			3