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Ronpibon Tin NL v FCT   flag  849

[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276
High Court of Australia
Australia - Commonwealth
6th June, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
WCVB and Commissioner of Taxation (Taxation) [2024] AATA 1259 Administrative Appeals Tribunal Australia 28 May 2024 AustLII flag
Satterley Property Group Pty Ltd v FCT [2024] FCA 421 Federal Court of Australia Australia - Commonwealth 26 Apr 2024 AustLII flag
Ionita and Commissioner of Taxation (Taxation) [2024] AATA 808 Administrative Appeals Tribunal Australia 19 Apr 2024 AustLII flag
Beta Leigh Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 596 Administrative Appeals Tribunal Australia 4 Apr 2024 AustLII flag 1
Commissioner of Taxation v Hannover Life Re of Australasia Ltd [2024] FCAFC 23 Federal Court of Australia Australia - Commonwealth 4 Mar 2024 AustLII flag
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
PR 2024/18 - Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2024] ATOPR 18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
PR 2024/8 - WA Blue Gum Project 2024 [2024] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
PR 2024/1 - FTC Automator platform - use by clients of KPMG and Geotab Australia to calculate fuel tax credits [2024] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
PR 2024/1 - FTC Automator platform - use by clients of KPMG and Geotab Australia to calculate fuel tax credits [2024] ATOPR PR2024/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR TR2024/3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Meakins and Commissioner of Taxation (Taxation) [2023] AATA 3852 Administrative Appeals Tribunal Australia 17 Nov 2023 AustLII flag
Holm and Commissioner of Taxation (Taxation) [2023] AATA 3545 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
Hannover Life Re of Australasia Ltd v Commissioner of Taxation [2023] FCA 680 Federal Court of Australia Australia - Commonwealth 22 Jun 2023 AustLII flag 1
Bechtel Australia Pty Ltd v Commissioner of Taxation [2023] FCA 676 Federal Court of Australia Australia - Commonwealth 22 Jun 2023 AustLII flag 1
Commissioner of Taxation v Wood [2023] FCA 574 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag
Anders and Commissioner of Taxation (Taxation) [2023] AATA 1471 Administrative Appeals Tribunal Australia 31 May 2023 AustLII flag 1
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/9 - FTC Automator platform - use by clients of KPMG and Directed Australia to calculate fuel tax credits [2023] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/17 - Fuel tax: Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2023] ATOPR 17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/4 - Fuel tax: Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2023] ATOPR PR2023/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR PR2023/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/9 - FTC Automator platform - use by clients of KPMG and Directed Australia to calculate fuel tax credits [2023] ATOPR PR2023/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/17 - Fuel tax: Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2023] ATOPR PR2023/17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2023] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
PR 2023/4 - Fuel tax: Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2023] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2023] ATOTR TR2023/2 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual [2023] ATODTR TR2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD TD2023/D4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Commissioner of Taxation v Landcom [2022] FCAFC 204 Federal Court of Australia Australia - Commonwealth 22 Dec 2022 AustLII flag
Horn v GA & RG Horn Pty Ltd [2022] NSWSC 1519 Supreme Court of New South Wales Australia - New South Wales 10 Nov 2022 AustLII flag 6
Rizkallah and Commissioner of Taxation (Taxation) [2022] AATA 3081 Administrative Appeals Tribunal Australia 16 Sep 2022 AustLII flag 1
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2021] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag
XGPH and Commissioner of Taxation (Taxation) [2022] AATA 567 Administrative Appeals Tribunal Australia 29 Mar 2022 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR PR2022/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 7
Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067 Administrative Appeals Tribunal Australia 30 Aug 2021 AustLII flag
Trustee for The Demian Trust v Commissioner of Taxation [2021] FCAFC 135; (2021) 113 ATR 508 Federal Court of Australia Australia - Commonwealth 4 Aug 2021 AustLII flag 6
Spencer and Commissioner of Taxation (Taxation) [2021] AATA 1106 Administrative Appeals Tribunal Australia 3 May 2021 AustLII flag
M Tax Payer v Chief Executive Officer [2021] FJTT 1 Fiji 31 Mar 2021 PacLII flag
Khan and Commissioner of Taxation (Taxation) [2021] AATA 367 Administrative Appeals Tribunal Australia 3 Mar 2021 AustLII flag
Clough Ltd v Commissioner of Taxation [2021] FCA 108 Federal Court of Australia Australia - Commonwealth 18 Feb 2021 AustLII flag 3
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances [2021] ATOTR TR2021/4 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances [2021] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR TR2021/1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
PR 2021/2 - Fuel tax: Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2021] ATOPR PR2021/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR PR2021/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/2 - Fuel tax: Navman Wireless Australia Pty Ltd and FTC Manager - FTC Self Claim level clients [2021] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
Lambourne and Commissioner of Taxation (Taxation) [2020] AATA 4562 Administrative Appeals Tribunal Australia 12 Nov 2020 AustLII flag 1
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 flag 3
Private R v Cowen [2020] HCA 31; (2020) 271 CLR 316; (2020) 94 ALJR 849 High Court of Australia Australia - Commonwealth 9 Sep 2020 AustLII flag 16
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2020] FCAFC 92; (2020) 277 FCR 253 Federal Court of Australia Australia - Commonwealth 27 May 2020 AustLII flag 10
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
TR 2020/2 - Income tax: deductions for expenditure on environmental protection activities [2020] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997 [2020] ATOTR TR2020/1 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR PR2020/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
TR 2020/2 - Income tax: deductions for expenditure on environmental protection activities [2020] ATOTR TR2020/2 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228 Federal Court of Australia Australia - Commonwealth 28 Feb 2019 AustLII flag 1
McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77 Administrative Appeals Tribunal Australia 31 Jan 2019 AustLII flag
CR 2019/84 - Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes [2019] ATOCR 84 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
CR 2019/84 - Treatment of compensation payments received under the Fisheries Act 1995 (Vic) relating to the removal of commercial net fishing from the Gippsland Lakes [2019] ATOCR CR2019/84 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets [2019] ATODTR TR2019/D6 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
PR 2019/2 - Income tax: WA Blue Gum Project 2019 [2019] ATOPR PR2019/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR TR2019/4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation) [2018] AATA 4525 Administrative Appeals Tribunal Australia 5 Dec 2018 AustLII flag 1
Lochtenberg and Commissioner of Taxation (Taxation) [2018] AATA 4667 Administrative Appeals Tribunal Australia 30 Nov 2018 AustLII flag 2
NRS Media Holdings Ltd v Commissioner of Inland Revenue [2018] NZCA 472; [2019] 2 NZLR 19 Court of Appeal of New Zealand New Zealand 1 Nov 2018 NZLII flag
Mitchell and Commissioner of Taxation (Taxation) [2018] AATA 2507 Administrative Appeals Tribunal Australia 27 Jul 2018 AustLII flag
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR TR2018/7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee [2018] ATOTD TD2018/9 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee [2018] ATOTD 9 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR PR2018/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/5 - Income tax: WA Blue Gum Project 2018 [2018] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 875 Federal Court of Australia Australia - Commonwealth 3 Aug 2017 AustLII flag
Masters and Commissioner of Taxation (Taxation) [2017] AATA 1042 Administrative Appeals Tribunal Australia 30 Jun 2017 AustLII flag 1
Rowsthorn and Commissioner of Taxation (Taxation) [2017] AATA 602 Administrative Appeals Tribunal Australia 5 May 2017 AustLII flag
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62; (2017) 251 FCR 40 Federal Court of Australia Australia - Commonwealth 21 Apr 2017 AustLII flag 25
Binqld Finances Pty Ltd (In Liq) v Tamarama Fresh Juices Australia Pty Ltd; In the Matter of Binqld Finances Pty Ltd (In Liq) [2017] FCA 358; (2017) 156 ALD 49 Federal Court of Australia Australia - Commonwealth 31 Mar 2017 AustLII flag 5
Walker and FCT [2017] AATA 324; (2017) 105 ATR 186; [2017] ATC 10-449 Administrative Appeals Tribunal Australia 14 Mar 2017 AustLII flag 1
Vakiloroaya and Commissioner of Taxation (Taxation) [2017] AATA 95 Administrative Appeals Tribunal Australia 31 Jan 2017 AustLII flag 1
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR PR2017/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR TR2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
PR 2017/4 - Income tax: WA Blue Gum Project 2017 [2017] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Thambiannan and Commissioner of Taxation (Taxation) [2016] AATA 1004 Administrative Appeals Tribunal Australia 8 Dec 2016 AustLII flag 1
HWZG and Commissioner of Taxation (Taxation) [2016] AATA 1017 Administrative Appeals Tribunal Australia 6 Dec 2016 AustLII flag
Hill and Commissioner of Taxation (Taxation) [2016] AATA 514 Administrative Appeals Tribunal Australia 21 Jul 2016 AustLII flag 1
Ogden and Commissioner of Taxation (Taxation) [2016] AATA 32 Administrative Appeals Tribunal Australia 29 Jan 2016 AustLII flag 1
Bhatti and Commissioner of Taxation [2016] AATA 24 Administrative Appeals Tribunal Australia 22 Jan 2016 AustLII flag 4
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR PR2016/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR PR2016/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/4 - Income tax: WA Blue Gum Project 2016 [2016] ATOPR PR2016/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR PR2016/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR PR2016/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/9 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 [2016] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ? [2016] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/15 - Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees? [2016] ATOTD 15 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/14 - Income tax: is an outgoing incurred by a business taxpayer for a gift provided to a former or current client deductible under section 8-1 of the Income Tax Assessment Act 1997 ? [2016] ATOTD TD2016/14 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/15 - Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees? [2016] ATOTD TD2016/15 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
PR 2016/5 - Income tax: AgriWealth 2016 Softwood Timber Project [2016] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/3 - Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer [2016] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
PR 2016/1 - Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer [2016] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2016 AustLII flag
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TR 2016/3 - Income tax: deductibility of expenditure on a commercial website [2016] ATOTR TR2016/3 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
Construction, Forestry, Mining and Energy Union v Commissioner, Australian Federal Police [2015] ACTSC 362; 305 FLR 143 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 2 Dec 2015 AustLII flag 3
Blank v Commissioner of Taxation [2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 10
AAA Developments (Ormiston) Ltd v Commissioner of Inland Revenue [2015] NZHC 2318; (2015) 27 NZTC 22-026 High Court of New Zealand New Zealand 23 Sep 2015 NZLII flag 1
Thomas and Commissioner of Taxation [2015] AATA 687 Administrative Appeals Tribunal Australia 9 Sep 2015 AustLII flag 3
Allan J Heasman Pty Ltd v Commissioner of Taxation [2015] FCAFC 119; (2015) 233 FCR 520; (2015) 101 ATR 552; [2015] ATC 20-524 Federal Court of Australia Australia - Commonwealth 28 Aug 2015 AustLII flag 3
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525 Federal Court of Australia Australia - Commonwealth 24 Aug 2015 AustLII flag 9
Bazaad and Commissioner of Taxation (Taxation) [2015] AATA 502 Administrative Appeals Tribunal Australia 7 Jul 2015 AustLII flag
John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73 Federal Court of Australia Australia - Commonwealth 11 Jun 2015 AustLII flag 15
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation [2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503 Federal Court of Australia Australia - Commonwealth 7 May 2015 AustLII flag 16
Applicant 6115 of 2013 and Commissioner of Taxation [2015] AATA 244 Administrative Appeals Tribunal Australia 23 Apr 2015 AustLII flag
Ting and Commissioner of Taxation [2015] AATA 166; [2015] ATC 10-386 Administrative Appeals Tribunal Australia 23 Feb 2015 AustLII flag 6
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union [2015] ATOCR 7 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union [2015] ATOCR CR2015/7 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR PR2015/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/7 - Income tax: WA Blue Gum Project 2015 [2015] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/5 - Income tax: TFS Sandalwood Project 2015 [2015] ATOPR PR2015/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
PR 2015/6 - Income tax: TFS High Net Worth Sandalwood Project 2015 [2015] ATOPR PR2015/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2015 AustLII flag
John Holland Group Pty Ltd v Commissioner of Taxation [2014] FCA 1332 Federal Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 1
Allan J Heasman Pty Ltd v Commissioner of Taxation [2014] FCA 1282; [2014] ATC 20-473 Federal Court of Australia Australia - Commonwealth 28 Nov 2014 AustLII flag 2
RepairCo and Commissioner of Taxation [2014] AATA 414 Administrative Appeals Tribunal Australia 25 Jun 2014 AustLII flag 1
Ogden and Commissioner of Taxation [2014] AATA 385 Administrative Appeals Tribunal Australia 20 Jun 2014 AustLII flag 3
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation [2014] AATA 337; (2014) 98 ATR 671 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 7
Blank v Commissioner of Taxation (No 2) [2014] FCA 517; (2014) 98 ATR 379 Federal Court of Australia Australia - Commonwealth 22 May 2014 AustLII flag 12
Thorpe and Commissioner of Taxation [2014] AATA 210 Administrative Appeals Tribunal Australia 10 Apr 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR PR2014/18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR PR2014/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR PR2014/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/18 - Income tax: AgriWealth 2015 Softwood Timber Project [2014] ATOPR 18 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/11 - Income tax: WA Blue Gum Project 2014 [2014] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
PR 2014/3 - Income tax: TFS Sandalwood Project 2014 [2014] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR TR2014/7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
XTJT and Commissioner of Taxation [2013] AATA 936 Administrative Appeals Tribunal Australia 23 Dec 2013 AustLII flag
Retirement Village Operator [2013] AATA 887 Administrative Appeals Tribunal Australia 13 Dec 2013 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 783 Administrative Appeals Tribunal Australia 4 Nov 2013 AustLII flag
SPI PowerNet Pty Ltd v FCT [2013] FCA 924; (2013) 96 ATR 771 Federal Court of Australia Australia - Commonwealth 12 Sep 2013 AustLII flag 2
Hancox v Commissioner of Taxation [2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574 Federal Court of Australia Australia - Commonwealth 29 Jul 2013 AustLII flag 5
Re Lambert and FCT [2013] AATA 442 Administrative Appeals Tribunal Australia 27 Jun 2013 AustLII flag 3
Healy v FCT [2013] AATA 281; 96 ATR 123; [2013] ATC 10-311 Administrative Appeals Tribunal Australia 7 May 2013 AustLII flag 5
Navazi v New South Wales Land & Housing Corporation [2013] NSWSC 138 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2013 AustLII flag 4
FCT v Macquarie Bank Ltd [2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373 Federal Court of Australia Australia - Commonwealth 15 Feb 2013 AustLII flag 17
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR 17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR PR2013/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/7 - Income tax: AgriWealth 2013 Softwood Timber Project [2013] ATOPR PR2013/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/17 - Income tax: AgriWealth 2014 Softwood Timber Project [2013] ATOPR PR2013/17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
PR 2013/4 - Income tax: WA Blue Gum Project 2013 [2013] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2013 AustLII flag
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
FCT v Noza Holdings Pty Ltd [2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 9
Applicant and Commissioner of Taxation [2012] AATA 174 Administrative Appeals Tribunal Australia 21 Mar 2012 AustLII flag 1
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5; (2012) 200 FCR 100 Federal Court of Australia Australia - Commonwealth 20 Feb 2012 AustLII flag 9
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 flag
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 flag
CR 2012/14 - Income tax: Oceania Capital Partners Ltd: return of capital and off-market share buy-back [2012] ATOCR 14 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/14 - Income tax: Oceania Capital Partners Ltd: return of capital and off-market share buy-back [2012] ATOCR CR2012/14 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR PR2012/29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR PR2012/22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR PR2012/15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR PR2012/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/29 - Income tax: TFS Sandalwood Project 2013 [2012] ATOPR 29 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/22 - Income tax: WA Blue Gum Project 2012 [2012] ATOPR 22 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/23W - Income tax: Choice Forestry Project 2012 [2012] ATOPR PR2012/23W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/15 - Income tax: AgriWealth 2012 Softwood Timber Project [2012] ATOPR 15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
PR 2012/8 - Income tax: TFS Sandalwood Project 2012 [2012] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2012 AustLII flag
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
Hart v Commonwealth DPP (DPP) (Cth) [2011] QCA 351; [2012] 2 Qd R 203; (2011) 255 FLR 197; (2011) 285 ALR 340 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Dec 2011 AustLII flag 1
Visy Industries USA Pty Ltd v Commissioner of Taxation [2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232 Federal Court of Australia Australia - Commonwealth 14 Sep 2011 AustLII flag 11
Park v Commissioner of Taxation [2011] AATA 567; 84 ATR 672 Administrative Appeals Tribunal Australia 18 Aug 2011 AustLII flag 2
Esso Australia Resources Pty Ltd v The Commissioner of Taxation [2011] FCA 565 Federal Court of Australia Australia - Commonwealth 30 May 2011 AustLII flag 2
Taxpayer and Commissioner of Taxation [2011] AATA 318 Administrative Appeals Tribunal Australia 13 May 2011 AustLII flag
American Express Wholesale Currency Services Pty Ltd v Commissioner of Taxation; American Express International Inc v Commissioner of Taxation [2011] HCATrans 114 High Court of Australia Australia - Commonwealth 4 May 2011 AustLII flag
Brandon v Commissioner of Taxation [2011] FCA 264 Federal Court of Australia Australia - Commonwealth 24 Mar 2011 AustLII flag 1
A Taxpayer v Commissioner of Taxation [2011] AATA 160; [2011] ATC 1,029 Administrative Appeals Tribunal Australia 10 Mar 2011 AustLII flag
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues [2011] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues [2011] ATOTR TR2011/6 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commonwealth DPP v Hart [2010] QDC 457 District Court of Queensland Australia - Queensland 30 Nov 2010 AustLII flag 3
Re Sinclair and Commissioner of Taxation [2010] AATA 902; (2010) 80 ATR 972 Administrative Appeals Tribunal Australia 16 Nov 2010 AustLII flag 5
Commissioner of Taxation v Anstis [2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221 High Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 43
John Waters v FCT [2010] AATA 846 Administrative Appeals Tribunal Australia 28 Oct 2010 AustLII flag
Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd [2010] FCAFC 122; (2010) 187 FCR 398; (2010) 273 ALR 501; (2010) 77 ATR 12; [2010] ATC 20-212 Federal Court of Australia Australia - Commonwealth 17 Sep 2010 AustLII flag 25
IEL Finance Ltd v Commissioner of Taxation [2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209 Federal Court of Australia Australia - Commonwealth 20 Aug 2010 AustLII flag 2
Brandon v Commissioner of Taxation [2010] AATA 530; [2010] ATC 10-143 Administrative Appeals Tribunal Australia 15 Jul 2010 AustLII flag 1
Clark v Inglis [2010] NSWCA 144; 79 ATR 447; [2010] ATC 20-194 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 29 Jun 2010 AustLII flag 11
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
Forrest v Commissioner of Taxation [2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163 Federal Court of Australia Australia - Commonwealth 5 Feb 2010 AustLII flag 12
FTD 2010/1 - Fuel tax: apportionment may apply when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006 [2010] ATOFTD 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
FTD 2010/1 - Fuel tax: apportionment may apply when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006 [2010] ATOFTD FTD2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR PR2010/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR 6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR PR2010/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR PR2010/9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR PR2010/11W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/1 - Income tax: AgriWealth 2010 Timber Project [2010] ATOPR PR2010/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/6 - Income tax: TFS Sandalwood Project 2010 [2010] ATOPR PR2010/6 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/14 - Income tax: WA Blue Gum Project 2010 [2010] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/24 - Income tax: AgriWealth 2011 Timber Project [2010] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/9 - Income tax: Macquarie Eucalypt Project 2010 (pre 1 July 2010 Growers) [2010] ATOPR 9 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
PR 2010/11W - Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors [2010] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2010 AustLII flag
Commissioner of Taxation v Anstis [2009] FCAFC 154; (2009) 180 FCR 288; (2009) 73 ATR 483; [2009] ATC 20-142 Federal Court of Australia Australia - Commonwealth 4 Nov 2009 AustLII flag 1
James v Chief Executive Officer of Customs [2009] AATA 670; 115 ALD 1 Administrative Appeals Tribunal Australia 4 Sep 2009 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
GSTR 2009/D1 - Goods and services tax: application of subsection 11-15(5) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions relating to the provision of accounts by Australian authorised deposit taking institutions [2009] ATODGSTR GSTR2009/D1 Australian Taxation Office Australia - Commonwealth 15 Jul 2009 AustLII flag
Re Applicant and FCT [2009] AATA 478; [2009] ATC 1-009; 75 ATR 761 Administrative Appeals Tribunal Australia 26 Jun 2009 AustLII flag
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
Spriggs and Riddell v Commissioner of Taxation of the Commonwealth of Australia [2009] HCATrans 68 High Court of Australia Australia - Commonwealth 21 Apr 2009 AustLII flag
Anstis v FCT [2009] FCA 286; (2009) 72 ATR 940; [2009] ATC 20-098 Federal Court of Australia Australia - Commonwealth 1 Apr 2009 AustLII flag 1
Ovens and Commissioner of Taxation [2009] AATA 166; [2009] ATC 10-081; (2009) 75 ATR 479 Administrative Appeals Tribunal Australia 13 Mar 2009 AustLII flag 4
Assefa and Commissioner of Taxation [2009] AATA 2 Administrative Appeals Tribunal Australia 6 Jan 2009 AustLII flag 4
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 flag
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 flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR SMSFR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR PR2009/53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR PR2009/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR PR2009/48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR PR2009/47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR PR2009/46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR PR2009/45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR PR2009/44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR PR2009/43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR PR2009/39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR PR2009/35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR PR2009/34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR PR2009/27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR PR2009/26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR PR2009/25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR PR2009/24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR PR2009/14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR PR2009/12W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR PR2009/10W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR PR2009/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR PR2009/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR PR2009/3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR PR2009/2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR PR2009/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/53 - Income tax: TFS Sandalwood Project 2009 (Post 30 June 2009 Growers) [2009] ATOPR 53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/52W - Income tax: ITC Diversified Forestry Project 2009 - Late Investors [2009] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/48 - Income tax: Macquarie Eucalypt Project 2009 (post 30 June 2009 Growers) [2009] ATOPR 48 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/47 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Unit 5 [2009] ATOPR 47 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/46 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 4 [2009] ATOPR 46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/45 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 3 [2009] ATOPR 45 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/44 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 2 [2009] ATOPR 44 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/43 - Income tax: FEA Plantations Project 2009 Post 30 June Investors - Woodlot Option 1 [2009] ATOPR 43 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/39 - Income tax: AgriWealth 2009 Softwood Timber Project [2009] ATOPR 39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/35 - Income tax: WA Blue Gum Project 2009 (Growers not in Joint Venture) [2009] ATOPR 35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
Venture Growers) [2009] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/27 - Income tax: FEA Plantations Project 2009 - Woodlot Unit 5 [2009] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/26 - Income tax: FEA Plantations Project 2009 - Woodlot Option 4 [2009] ATOPR 26 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/25 - Income tax: FEA Plantations Project 2009 - Woodlot Option 3 [2009] ATOPR 25 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/24 - Income tax: FEA Plantations Project 2009 - Woodlot Option 2 [2009] ATOPR 24 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR 23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/14 - Income tax: Macquarie Eucalypt Project 2009 (pre 1 July 2009 Growers) [2009] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/12W - Income tax: ITC Pulpwood Project 2009 [2009] ATOPR 12 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/10W - Income tax: ITC Diversified Forestry Project 2009 [2009] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/5 - Income tax: TFS Sandalwood Project 2009 [2009] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/4 - Income tax: FEA Plantations Project 2008 Late Grower - Option 4 Unit [2009] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/3 - Income tax: FEA Plantations Project 2008 Late Grower - Option 3 Woodlot [2009] ATOPR 3 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/2 - Income tax: FEA Plantations Project 2008 Late Grower - Option 2 Woodlot [2009] ATOPR 2 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/1 - Income tax: FEA Plantations Project 2008 Late Grower - Option 1 Woodlot [2009] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
PR 2009/23 - Income tax: FEA Plantations Project 2009 - Woodlot Option 1 [2009] ATOPR PR2009/23 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2009 AustLII flag
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation [2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074 Federal Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 12
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Romanin v FCT [2008] FCA 1532; (2008) 73 ATR 760; [2008] ATC 20-055 Federal Court of Australia Australia - Commonwealth 16 Oct 2008 AustLII flag 7
Re Sanchez and FCT [2008] AATA 896; 73 ATR 650 Administrative Appeals Tribunal Australia 8 Oct 2008 AustLII flag 2
Watson v Deputy Commissioner of Taxation [2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348 Federal Court of Australia Australia - Commonwealth 8 Aug 2008 AustLII flag 4
Re Southwell-Keely and FCT [2008] AATA 606; 73 ATR 239 Administrative Appeals Tribunal Australia 3 Jul 2008 AustLII flag 1
Commissioner of Taxation v Day [2008] HCATrans 234 High Court of Australia Australia - Commonwealth 13 Jun 2008 AustLII flag 1
Re Frisch and FCT [2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 4
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2008] ATODSMSFR SMSFR2008/D3 Australian Taxation Office Australia - Commonwealth 30 Apr 2008 AustLII flag
Re Lenten and FCT [2008] AATA 281; [2008] ATC 10-017; 71 ATR 862 Administrative Appeals Tribunal Australia 9 Apr 2008 AustLII flag 1
Re Player and FCT [2008] AATA 274; [2008] ATC 10-015; 71 ATR 668 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re Player and FCT [2008] AATA 273; [2008] ATC 10-014; 71 ATR 591 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re Cheung and FCT [2008] AATA 220; [2008] ATC 10-011; 71 ATR 335 Administrative Appeals Tribunal Australia 19 Mar 2008 AustLII flag 1
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 flag
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 flag
CR 2008/2 - Fringe benefits tax and income tax: employer contributions to the Electrical Industry Training Foundation [2008] ATOCR 2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2008] ATOGSTR GSTR2008/1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/2 - Fringe benefits tax and income tax: employer contributions to the Electrical Industry Training Foundation [2008] ATOCR CR2008/2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose? [2008] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR 67 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3 [2008] ATOPR 68 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR 69 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR 70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR 73 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/69W - Income tax: Gunns Plantations Woodlot Project 2009 - Blended Option [2008] ATOPR PR2008/69W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/68W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 3 [2008] ATOPR PR2008/68W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/73W - Income tax: Rewards Group Premium Timber Project 2009 [2008] ATOPR PR2008/73W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/70 - Income tax: Kiri Park Projects - 2009 Growers [2008] ATOPR PR2008/70 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2008/67W - Income tax: Gunns Plantations Woodlot Project 2009 - Option 2 [2008] ATOPR PR2008/67W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Young and Commissioner of Taxation [2007] AATA 2091; 68 ATR 692 Administrative Appeals Tribunal Australia 21 Dec 2007 AustLII flag
Commissioner of Taxation v Day [2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 13
Spriggs v FCT [2007] FCA 1817 Federal Court of Australia Australia - Commonwealth 23 Nov 2007 AustLII flag 1
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
Petersen and Deputy Commissioner of Taxation [2007] AATA 1896; 70 ATR 644 Administrative Appeals Tribunal Australia 26 Oct 2007 AustLII flag
Re 3-D Scaffolding Pty Ltd and FCT [2007] AATA 1884; 70 ATR 582; [2008] ATC 10-009 Administrative Appeals Tribunal Australia 19 Oct 2007 AustLII flag 2
Balestra and Commissioner of Taxation [2007] AATA 1845; 70 ATR 173 Administrative Appeals Tribunal Australia 5 Oct 2007 AustLII flag
Fogarty and Commissioner of Taxation [2007] AATA 1822; 67 ATR 264 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1830; 67 ATR 275 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag
Leggett and Commissioner of Taxation [2007] AATA 1737; 69 ATR 903; 97 ALD 463 Administrative Appeals Tribunal Australia 3 Sep 2007 AustLII flag
Thomas v Mowbray [2007] HCA 33; (2007) 233 CLR 307; (2007) 237 ALR 194; (2007) 81 ALJR 1414 High Court of Australia Australia - Commonwealth 2 Aug 2007 AustLII flag 386
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Miniello and Commissioner of Taxation [2007] AATA 1470; (2007) 68 ATR 565 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Staker and Commissioner of Taxation [2007] AATA 1442; (2007) 66 ATR 895 Administrative Appeals Tribunal Australia 20 Jun 2007 AustLII flag 2
Flegg and Commissioner of Taxation [2007] AATA 1336; 66 ATR 862 Administrative Appeals Tribunal Australia 18 May 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1228; 66 ATR 771 Administrative Appeals Tribunal Australia 12 Apr 2007 AustLII flag
Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196 Federal Court of Australia Australia - Commonwealth 14 Mar 2007 AustLII flag 27
Wensemius and Commissioner of Taxation [2007] AATA 1006; (2007) 66 ATR 144 Administrative Appeals Tribunal Australia 11 Jan 2007 AustLII flag 4
CR 2007/71 - Income tax: deductibility of the Special Category Membership offered by the Hunter Business Chamber [2007] ATOCR 71 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/71 - Income tax: deductibility of the Special Category Membership offered by the Hunter Business Chamber [2007] ATOCR CR2007/71 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Taylor and Commissioner of Taxation [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Clampett and Commissioner of Taxation [2006] AATA 1065; 65 ATR 124 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Re Munday and FCT [2006] AATA 1066; 65 ATR 148 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Little and Commissioner of Taxation [2006] AATA 949; 64 ATR 1180 Administrative Appeals Tribunal Australia 9 Nov 2006 AustLII flag 1
Commonwealth of Australia v Cornwell [2006] HCATrans 596 High Court of Australia Australia - Commonwealth 8 Nov 2006 AustLII flag
Taxpayer and Commissioner of Taxation [2006] AATA 941; 64 ATR 1173 Administrative Appeals Tribunal Australia 3 Nov 2006 AustLII flag
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 flag 10
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Mining Holding Co v FCT [2006] AATA 491; 63 ATR 1027 Administrative Appeals Tribunal Australia 7 Jun 2006 AustLII flag 2
Museth and Commissioner of Taxation [2006] AATA 482; 62 ATR 1243 Administrative Appeals Tribunal Australia 2 Jun 2006 AustLII flag
Taxpayer and Commissioner of Taxation [2006] AATA 100; 61 ATR 1192 Administrative Appeals Tribunal Australia 7 Feb 2006 AustLII flag 1
PR 2006/15W - Income tax: Income Forestry Bonds 2006 and 2007 - 2006 Financial Year [2006] ATOPR 15 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/4 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [2006] ATOGSTR GSTR2006/4 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/3 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2006] ATOGSTR GSTR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/4 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [2006] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/3 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2006] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
PR 2006/16W - Income tax: Income Forestry Bonds 2006 and 2007 - 2007 Financial Year [2006] ATOPR 16 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2006 AustLII flag
PR 2006/16W - Income tax: Income Forestry Bonds 2006 and 2007 - 2007 Financial Year [2006] ATOPR PR2006/16W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2006 AustLII flag
PR 2006/15W - Income tax: Income Forestry Bonds 2006 and 2007 - 2006 Financial Year [2006] ATOPR PR2006/15W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2006 AustLII flag
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount? [2006] ATOTD 16 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/16 - Income tax: foreign currency gains and losses: where an amount of exempt income is paid directly into a foreign currency denominated bank account, will subsection 775-35(1) of the Income Tax Assessment Act 1997 always operate to disregard any forex realisation loss made on withdrawal of that amount? [2006] ATOTD TD2006/16 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
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 flag
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 flag
GSTR 2005/D6 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies [2005] ATODGSTR GSTR2005/D6 Australian Taxation Office Australia - Commonwealth 19 Oct 2005 AustLII flag
GSTR 2005/D7 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [2005] ATODGSTR GSTR2005/D7 Australian Taxation Office Australia - Commonwealth 19 Oct 2005 AustLII flag
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 1
Drummond v Commissioner of Taxation [2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 8
Lopez v Commissioner of Taxation [2005] FCAFC 157; (2005) 143 FCR 574; 223 ALR 405; 60 ATR 387 Federal Court of Australia Australia - Commonwealth 15 Aug 2005 AustLII flag 23
VBI and Commissioner of Taxation [2005] AATA 683; 59 ATR 1197 Administrative Appeals Tribunal Australia 19 Jul 2005 AustLII flag
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Taxpayer v FCT [2005] AATA 538; 59 ATR 1118 Administrative Appeals Tribunal Australia 8 Jun 2005 AustLII flag
Cachia and Commissioner of Taxation [2005] AATA 479; 59 ATR 1056 Administrative Appeals Tribunal Australia 26 May 2005 AustLII flag 1
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 flag 13
Cash Back Option and TTD/TPD Option [2005] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
CR 2005/103 - Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies [2005] ATOCR 103 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/1 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card [2005] ATOGSTR GSTR2005/1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Cash Back Option and TTD/TPD Option [2005] ATOCR CR2005/15 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR GSTR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
CR 2005/103 - Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies [2005] ATOCR CR2005/103 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR TR2005/12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TD 2005/35 - Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income? [2005] ATOTD TD2005/35 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TD 2005/35 - Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income? [2005] ATOTD 35 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/1 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card [2005] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Re Drummond and Federal Commissioner [2004] AATA 1342; 58 ATR 1119 Administrative Appeals Tribunal Australia 16 Dec 2004 AustLII flag 1
Mulholland v Australian Electoral Commission [2004] HCA 41; (2004) 220 CLR 181; (2004) 209 ALR 582; (2004) 78 ALJR 1279 High Court of Australia Australia - Commonwealth 8 Sep 2004 AustLII flag 195
Lymberopoulos and Secretary, Department of Family and Community Services [2004] AATA 891 Administrative Appeals Tribunal Australia 25 Aug 2004 AustLII flag 2
Domjan and Commissioner of Taxation [2004] AATA 815; 56 ATR 1235 Administrative Appeals Tribunal Australia 5 Aug 2004 AustLII flag
Ivancic v Zardo [2004] ACTCA 11 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 4 Jun 2004 AustLII flag 2
Tenants ’ Union of Queensland Inc, Tenants ’ Union of NSW Co-op Ltd v TICA Default Tenancy Control Pty Ltd [2004] PrivCmrACD 4 Federal Privacy Commissioner of Australia Complaint Determinations Australia 16 Apr 2004 AustLII flag 3
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
Digi-Tech (Australia) Ltd v Brand [2004] NSWCA 58; (2004) 62 IPR 184; [2004] ATPR 46-248; [2004] Aust Contract Reports 90-196; [2004] ATPR (Digest) 46-248 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Mar 2004 AustLII flag 105
Woolley [2004] HCATrans 2 Transcript of Proceedings Australia - Commonwealth 3 Feb 2004 AustLII flag 2
CR 2004/113 - Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies [2004] ATOCR 113 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Building Employees Welfare Trust (BEWT) [2004] ATOCR 76 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 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/2 - Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997 [2004] ATOTR TR2004/2 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
CR 2004/113 - Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies [2004] ATOCR CR2004/113 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Building Employees Welfare Trust (BEWT) [2004] ATOCR CR2004/76 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/30 - Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd [2004] ATOCR CR2004/30 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/30 - Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd [2004] ATOCR 30 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/2 - Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997 [2004] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Reef Networks Pty Ltd v Deputy Commissioner of Taxation [2003] FCA 1552 Federal Court of Australia Australia - Commonwealth 22 Dec 2003 AustLII flag
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 flag 52
Riha v Commissioner of Taxation [2003] AATA 768; 53 ATR 1108 Administrative Appeals Tribunal Australia 7 Aug 2003 AustLII flag 1
Hart v Commissioner of Taxation [2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 105
Commissioner of Taxation v La Rosa [2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1 Federal Court of Australia Australia - Commonwealth 5 Jun 2003 AustLII flag 11
Secretary, Department of Family and Community Services and Kulshrestha, Re [2003] AATA 227; (2003) 73 ALD 438; (2003) 37 AAR 45; (2003) 5 (8) SSR 95 Administrative Appeals Tribunal Australia 6 Mar 2003 AustLII flag 17
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 flag 19
TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5? [2003] ATOTD 9 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5? [2003] ATOTD TD2003/9 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTD 2003/3 - Goods and Services tax: are acquisitions made by a head Co, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity's enterprise? [2003] ATOGSTD GSTD2003/3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTD 2003/3 - Goods and Services tax: are acquisitions made by a head Co, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity's enterprise? [2003] ATOGSTD 3 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/76 - Income tax: Membership subscriptions paid to Superannuated Commonwealth Officers' Association Inc [2003] ATOCR 76 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/76 - Income tax: Membership subscriptions paid to Superannuated Commonwealth Officers' Association Inc [2003] ATOCR CR2003/76 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR TR2003/16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/4 - Income tax: boat hire arrangements [2003] ATOTR TR2003/4 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/4 - Income tax: boat hire arrangements [2003] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
United Touring Fiji Ltd v Commissioner of Inland Revenue [2002] FJCA 45 Court of Appeal of Fiji Fiji 29 Nov 2002 PacLII flag
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Flint and Commissioner of Taxation [2002] AATA 785; 50 ATR 1226 Administrative Appeals Tribunal Australia 10 Sep 2002 AustLII flag
Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs [2002] AATA 705; (2002) 69 ALD 453; 50 ATR 1156 Administrative Appeals Tribunal Australia 19 Aug 2002 AustLII flag 7
P & G Rocca Pty Ltd v Commissioner of Taxation [2002] FCA 732 Federal Court of Australia Australia - Commonwealth 11 Jun 2002 AustLII flag 1
Commissioner of Inland Revenue v Jamnadas [2002] FJCA 61 Court of Appeal of Fiji Fiji 31 May 2002 PacLII flag
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
Hewitt and Secretary, Department of Family and Community Services, Re [2002] AATA 348; (2002) 68 ALD 552; (2002) 5 (5) SSR 50 Administrative Appeals Tribunal Australia 15 May 2002 AustLII flag 4
Morris v Commissioner of Taxation [2002] FCA 616 Federal Court of Australia Australia - Commonwealth 14 May 2002 AustLII flag 4
Commissioner of Inland Revenue v Jamnadas [2002] FJCA 83 Court of Appeal of Fiji Fiji 1 Mar 2002 PacLII flag 2
Commissioner of Inland Revenue v Jamnadas [2002] FJLawRp 17 [2002] FLR 109 Australia 1 Mar 2002 PacLII flag
Commissioner of Inland Revenue v Jamnadas [2002] FJCA 20 Court of Appeal of Fiji Fiji 1 Mar 2002 PacLII flag
TD 2002/23 - Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1? [2002] ATOTD TD2002/23 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Income Care Policy [2002] ATOCR 57 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TD 2002/23 - Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1? [2002] ATOTD 23 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/7 - Income tax: deductibility of payments to strike funds [2002] ATOTR TR2002/7 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Income Care Policy [2002] ATOCR CR2002/57 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
"Assets test: principal home; value of land" [2002] SocSecRpr 45 Phillips, Rob Australia circa 2002 AustLII flag
TR 2002/7 - Income tax: deductibility of payments to strike funds [2002] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
AJDJ Pty Ltd v Pacific West Developments Pty Ltd [2001] NSWSC 1174; [2002] ANZ Conv R 267; [2002] NSW Conv R 56-015 Supreme Court of New South Wales Australia - New South Wales 14 Dec 2001 AustLII flag 6
Hart v FCT [2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 16
Firth v Commissioner of Taxation [2001] FCA 1300 Federal Court of Australia Australia - Commonwealth 13 Sep 2001 AustLII flag 1
Commissioner of Taxation v Jones [2001] FCA 1153 Federal Court of Australia Australia - Commonwealth 22 Aug 2001 AustLII flag
Mandikos and Commissioner of Taxation [2001] AATA 716; 48 ATR 1077 Administrative Appeals Tribunal Australia 16 Aug 2001 AustLII flag
Elcham v Commissioner of Police [2001] NSWSC 614; (2001) 53 NSWLR 7; 125 A Crim R 162 Supreme Court of New South Wales Australia - New South Wales 27 Jul 2001 AustLII flag 17
FCT v Anovoy Pty Ltd [2001] FCA 447; (2001) 47 ATR 51 Federal Court of Australia Australia - Commonwealth 23 Apr 2001 AustLII flag 8
McEvoy and Commissioner of Taxation [2001] AATA 191; 46 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
CR 2001/78 - Income tax: suitability notice for contractors employed by the Department of Education, Training and Youth Affairs under the Aboriginal Tutorial Assistance Scheme [2001] ATOCR CR2001/78 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules [2001] ATOTR TR2001/11 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
CR 2001/78 - Income tax: suitability notice for contractors employed by the Department of Education, Training and Youth Affairs under the Aboriginal Tutorial Assistance Scheme [2001] ATOCR 78 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
CR 2001/38 - Income tax: The deductibility for Queensland school employees of the cost of obtaining a suitability notice for working with children [2001] ATOCR CR2001/38 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/11 - Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules [2001] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR TR2001/9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
CR 2001/38 - Income tax: The deductibility for Queensland school employees of the cost of obtaining a suitability notice for working with children [2001] ATOCR 38 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Commissioner of Inland Revenue v United Touring Fiji Ltd [2000] FJHC 181 High Court of Fiji Fiji 11 Aug 2000 PacLII flag 1
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 flag 25
Anovoy Pty Ltd v Commissioner of Taxation [2000] FCA 953 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 1
Service v FCT [2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71 Federal Court of Australia Australia - Commonwealth 27 Mar 2000 AustLII flag 35
PR 2000/68W - Income tax: Dillon's Hill Vineyard Project [2000] ATOPR PR2000/68W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/39W - Income tax: Barkworth Olive Groves Project No 4 [2000] ATOPR PR2000/39W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/37W - Income tax: Pineplan Managed Investment Scheme [2000] ATOPR PR2000/37W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR PR2000/36W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/84W - Income tax: Loxley Vineyard Project [2000] ATOPR PR2000/84W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR PR2000/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/27W - Income tax: Barkworth Olive Groves Project No 4 [2000] ATOPR PR2000/27W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/10W - Income tax: Coonawarra Wine-grape Project Investment [2000] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/27W - Income tax: Barkworth Olive Groves Project No 4 [2000] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/34W - Income tax: Heydon Park Olive Project [2000] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/36W - Income tax: Australian Olives Project No 3 [2000] ATOPR 36 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/37W - Income tax: Pineplan Managed Investment Scheme [2000] ATOPR 37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/39W - Income tax: Barkworth Olive Groves Project No 4 [2000] ATOPR 39 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/68W - Income tax: Dillon's Hill Vineyard Project [2000] ATOPR 68 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/84W - Income tax: Loxley Vineyard Project [2000] ATOPR 84 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
PR 2000/10W - Income tax: Coonawarra Wine-grape Project Investment [2000] ATOPR PR2000/10W Australian Taxation Office Product Rulings Australia - Commonwealth circa 2000 AustLII flag
GSTR 1999/D8 - Goods and Services Tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose [1999] ATODGSTR GSTR1999/D8 Australian Taxation Office Australia - Commonwealth 22 Dec 1999 AustLII flag
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
Taxation, Commissioner of (Cth) v Service [1999] FCA 1304; 42 ATR 725 Federal Court of Australia Australia - Commonwealth 16 Sep 1999 AustLII flag 1
Co and Commissioner of Taxation [1999] AATA 649; 42 ATR 1181 Administrative Appeals Tribunal Australia 31 Aug 1999 AustLII flag
NT1998/385-386 and Commissioner of Taxation [1999] AATA 406; 42 ATR 1090 Administrative Appeals Tribunal Australia 10 Jun 1999 AustLII flag
Shokker v Commissioner of Taxation [1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 6
Hall Matthew v Victorian Amateur Football Association Hall Matthew v Victorian Amateur Football Association [1999] VICCAT 333 Victorian Civil and Administrative Tribunal Australia - Victoria 23 Apr 1999 AustLII flag 1
Hall Matthew v Victorian Amateur Football Association [1999] VCAT 627 Victorian Civil and Administrative Tribunal Australia - Victoria 23 Apr 1999 AustLII flag 2
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
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
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport [1999] ATOTR TR1999/17 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
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 flag
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport [1999] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
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 flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR 14 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/17W - Income tax: Summerhill Orchards Project No 1 [1999] ATOPR 17 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/21W - Income tax: Tarwoona Olives Scheme No 1 [1999] ATOPR 21 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/27W - Income tax: Barkworth Olive Groves Project No 3 [1999] ATOPR 27 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR 34 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR 37 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/46W - Income tax: Pineplan Managed Investment Scheme [1999] ATOPR 46 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/49W - Income tax: Cashews Queensland Managed Investment Scheme [1999] ATOPR 49 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR 52 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/53W - Income tax: Terra Australis Vineyard Project [1999] ATOPR 53 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period) [1999] ATOPR 54 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/66W - Income tax: Parkview Orchard Project [1999] ATOPR 66 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR 72 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR 76 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR 80 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR 93 Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/14W - Income tax: Heydon Park Tea Tree Project [1999] ATOPR PR1999/14W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/17W - Income tax: Summerhill Orchards Project No 1 [1999] ATOPR PR1999/17W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/21W - Income tax: Tarwoona Olives Scheme No 1 [1999] ATOPR PR1999/21W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/27W - Income tax: Barkworth Olive Groves Project No 3 [1999] ATOPR PR1999/27W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/37W - Income tax: Australian Olives Project No 2 [1999] ATOPR PR1999/37W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/46W - Income tax: Pineplan Managed Investment Scheme [1999] ATOPR PR1999/46W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/49W - Income tax: Cashews Queensland Managed Investment Scheme [1999] ATOPR PR1999/49W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/52W - Income tax: The Oil Fields Project 4 [1999] ATOPR PR1999/52W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/53W - Income tax: Terra Australis Vineyard Project [1999] ATOPR PR1999/53W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period) [1999] ATOPR PR1999/54W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/66W - Income tax: Parkview Orchard Project [1999] ATOPR PR1999/66W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/72W - Income tax: Northern Rivers Coffee Project No 1 [1999] ATOPR PR1999/72W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/76W - Income tax: Dalby Paulownia Plantation No 1, Stage 1 [1999] ATOPR PR1999/76W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1 [1999] ATOPR PR1999/80W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/93W - Income tax: Native Pepper Project [1999] ATOPR PR1999/93W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
PR 1999/34W - Income tax: Oilgrowers Management Project No 3 [1999] ATOPR PR1999/34W Australian Taxation Office Product Rulings Australia - Commonwealth circa 1999 AustLII flag
Steele v Deputy Commissioner of Taxation P30/1998 [1998] HCATrans 383 High Court of Australia Australia - Commonwealth 21 Oct 1998 AustLII flag
QT97/34 and Commissioner of Taxation [1998] AATA 814; 40 ATR 1113 Administrative Appeals Tribunal Australia 2 Oct 1998 AustLII flag
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell [1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419 High Court of Australia Australia - Commonwealth 2 Sep 1998 AustLII flag 27
Pollak Partners Pty Ltd and Commissioner of Taxation [1998] AATA 569; 39 ATR 1120 Administrative Appeals Tribunal Australia 29 Jul 1998 AustLII flag
VT97/219 and Commissioner of Taxation [1998] AATA 561; (1998) 39 ATR 1105 Administrative Appeals Tribunal Australia 28 Jul 1998 AustLII flag 3
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 758 Federal Court of Australia Australia - Commonwealth 2 Jul 1998 AustLII flag
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997 [1998] HCATrans 224 High Court of Australia Australia - Commonwealth 18 Jun 1998 AustLII flag
WT96/110 and Deputy Commissioner of Taxation [1998] AATA 135; 38 ATR 1095 Administrative Appeals Tribunal Australia 4 Mar 1998 AustLII flag
Hank B Schokker v Commissioner of Taxation, Commonwealth of Australia (includes corrigenda of 2 February 1998) [1998] FCA 19 Federal Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions [1998] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business [1998] ATOTR TR98/9 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR TR98/14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
QT96/255, QT97/179-180 and Commissioner of Taxation [1997] AATA 524; 38 ATR 1019 Administrative Appeals Tribunal Australia 28 Nov 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 502; 37 ATR 1144 Administrative Appeals Tribunal Australia 24 Nov 1997 AustLII flag
Taxpayer and Commissioner of Taxation [1997] AATA 471 Administrative Appeals Tribunal Australia 12 Nov 1997 AustLII flag 1
WT95/88-89 and Commissioner of Taxation [1997] AATA 357; 37 ATR 1055 Administrative Appeals Tribunal Australia 3 Oct 1997 AustLII flag
QT96/169-171 and Commissioner of Taxation [1997] AATA 967; 37 ATR 1001 Administrative Appeals Tribunal Australia 17 Sep 1997 AustLII flag
QT96/163-168 and Commissioner of Taxation [1997] AATA 941; 36 ATR 1154 Administrative Appeals Tribunal Australia 28 Aug 1997 AustLII flag
Dr Bernard Stewart Butler v Fourth Medical Services Review Tribunal [1997] FCA 773 Federal Court of Australia Australia - Commonwealth 15 Aug 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Federal Court of Australia Australia - Commonwealth 12 May 1997 AustLII flag
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
VT96/91 and Commissioner of Taxation [1997] AATA 64; 35 ATR 1015 Administrative Appeals Tribunal Australia 4 Mar 1997 AustLII flag
Commissioner of Inland Revenue v Bull [1997] FJLawRp 7 (1997) 43 FLR 50 Australia 18 Feb 1997 PacLII flag
Commissioner of Inland Revenue v Bull [1997] FJHC 199 High Court of Fiji Fiji 18 Feb 1997 PacLII flag
NT96/182-183 and Deputy Commissioner of Taxation [1997] AATA 35; 34 ATR 1230 Administrative Appeals Tribunal Australia 12 Feb 1997 AustLII flag 1
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/6 - Income tax: tax treatment of solicitors' disbursements/recoupments [1997] ATOTR TR97/6 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR TR97/12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/6 - Income tax: tax treatment of solicitors' disbursements/recoupments [1997] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
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 flag 12
NT94/353 and Commissioner of Taxation [1996] AATA 290; 33 ATR 1165 Administrative Appeals Tribunal Australia 15 Aug 1996 AustLII flag
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 flag
Anthony M Madigan v Commissioner of Taxation [1996] FCA 1617 Federal Court of Australia Australia - Commonwealth 17 Jul 1996 AustLII flag
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 1284 Federal Court of Australia Australia - Commonwealth 1 Mar 1996 AustLII flag
Kathleen Faye Steele v Commissioner of Taxation [1996] FCA 1200 Federal Court of Australia Australia - Commonwealth 19 Jan 1996 AustLII flag
VT95/11 and Commissioner of Taxation [1996] AATA 16; (1996) 31 ATR 1349 Administrative Appeals Tribunal Australia 19 Jan 1996 AustLII flag 3
NT94/435 and Commissioner of Taxation [1996] AATA 479; 31 ATR 1301 Administrative Appeals Tribunal Australia 18 Jan 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR TR96/18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/4 - Income tax: valuing shares acquired as revenue assets [1996] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings [1996] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/4 - Income tax: valuing shares acquired as revenue assets [1996] ATOTR TR96/4 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings [1996] ATOTR TR96/16 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
QT94/38 and Commissioner of Taxation [1995] AATA 395; 31 ATR 1337 Administrative Appeals Tribunal Australia 22 Dec 1995 AustLII flag
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 flag 116
Commissioner of Taxation v Northumberland Development Co Pty Ltd [1995] FCA 1438 Federal Court of Australia Australia - Commonwealth 8 Aug 1995 AustLII flag
WT94/60-63 and Commissioner of Taxation [1995] AATA 582; 31 ATR 1146 Administrative Appeals Tribunal Australia 2 Aug 1995 AustLII flag 1
Placer Pacific Management Pty Ltd v Commissioner of Taxation [1995] FCA 1362 Federal Court of Australia Australia - Commonwealth 7 Jul 1995 AustLII flag 1
Ronald Grant Brand v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1233 Federal Court of Australia Australia - Commonwealth 5 May 1995 AustLII flag
ST94/24 and Commissioner of Taxation [1995] AATA 69; (1995) 30 ATR 1169 Administrative Appeals Tribunal Australia 16 Mar 1995 AustLII flag 5
Gandy Timbers Pty Ltd v Commissioner of Taxation [1995] FCA 1111; 30 ATR 232 Federal Court of Australia Australia - Commonwealth 8 Mar 1995 AustLII flag
Roads Corporation v Dacakis [1995] VicRp 70; [1995] 2 VR 508 Australia - Victoria 24 Feb 1995 AustLII flag 166
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/10 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions [1995] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR 20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings [1995] ATOTR 33 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR TR95/6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/11 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR TR95/13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force [1995] ATOTR TR95/17 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR TR95/18 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses [1995] ATOTR TR95/20 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR TR95/22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings [1995] ATOTR TR95/33 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Berhero Pty Ltd v Secretary, Department of Human Services and Health [1994] FCA 1291 Federal Court of Australia Australia - Commonwealth 29 Aug 1994 AustLII flag
AAT Case 9654 [1994] AATA 583; (1994) 29 ATR 1031 Administrative Appeals Tribunal Australia 5 Aug 1994 AustLII flag 11
James Neill Creer v Commissioner of Taxation [1994] FCA 1228 Federal Court of Australia Australia - Commonwealth 28 Jul 1994 AustLII flag
TT93/29 and Commissioner of Taxation [1994] AATA 571; 30 ATR 1001 Administrative Appeals Tribunal Australia 13 Jul 1994 AustLII flag
NT93/163 and Commissioner of Taxation [1994] AATA 129 Administrative Appeals Tribunal Australia 9 May 1994 AustLII flag
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
Propend Finance Pty Ltd, Richard Scheinberg Holdings Pty Ltd, Chusan Nominees Pty Ltd, Ginges Holdings Pty Ltd, Best and Less (Australia) Pty Ltd, Barney Richard Scheinberg, Albert Scheinberg, Beryl Ginges and Michael Dunkel v the Comm [1994] FCA 935 Federal Court of Australia Australia - Commonwealth 25 Feb 1994 AustLII flag
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 900 Federal Court of Australia Australia - Commonwealth 10 Feb 1994 AustLII flag
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied [1994] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance [1994] ATOTR 26 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied [1994] ATOTR TR94/14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR TR94/22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance [1994] ATOTR TR94/26 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
William John Crawford v Commissioner of Taxation [1993] FCA 647; 27 ATR 326 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 3
Re Taxation Appeals [1993] AATA 370; 27 ATR 1174 Administrative Appeals Tribunal Australia 17 Dec 1993 AustLII flag
C v B Ltd HC Auckland HC Auckland M72/93 [1993] NZHC 1270 High Court of New Zealand New Zealand 3 Dec 1993 NZLII flag
Egmont Co-Operative Dairies Ltd v Comissioner of Inland Revenue HC Auckland M1029/92 [1993] NZHC 1733; 18 TRNZ 344; (1994) 16 NZTC 11,006 High Court of New Zealand New Zealand 15 Nov 1993 NZLII flag 1
Re Taxation Appeals [1993] AATA 340; 27 ATR 1064 Administrative Appeals Tribunal Australia 12 Nov 1993 AustLII flag
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 flag 11
ST93/11 and Deputy Commissioner of Taxation [1993] AATA 672 Administrative Appeals Tribunal Australia 13 Oct 1993 AustLII flag
William John Crawford v Commissioner of Taxation [1993] FCA 350 Federal Court of Australia Australia - Commonwealth 27 Jul 1993 AustLII flag
Christchurch Press Co Ltd v Commissioner of Inland Revenue HC Wellington AP241/91 [1993] NZHC 1269; (1993) 15 NZTC 10,206; 18 TRNZ 43 High Court of New Zealand New Zealand 9 Jul 1993 NZLII flag 4
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
NT92/166 and Deputy Commissioner of Taxation [1993] AATA 500; 27 ATR 1102 Administrative Appeals Tribunal Australia 18 May 1993 AustLII flag
Re Robinson; Ex parte Geroff v Turner [1993] FCA 106; (1993) 40 FCR 151; (1993) 117 ALR 131; (1993) 30 ALD 843 Federal Court of Australia Australia - Commonwealth 23 Mar 1993 AustLII flag 3
Re Commissioner of Taxation v Manchester Unity Ioof [1993] FCA 27; 113 ALR 113; 25 ATR 48 Federal Court of Australia Australia - Commonwealth 11 Feb 1993 AustLII flag 1
TD 93/32 - Income tax: property development: are tender costs incurred by an unsuccessful tenderer deductible under subsection 51(1) of the Income Tax Assessment Act 1936? [1993] ATOTD TD93/32 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/29 - Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 ? [1993] ATOTD 29 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/32 - Income tax: property development: are tender costs incurred by an unsuccessful tenderer deductible under subsection 51(1) of the Income Tax Assessment Act 1936? [1993] ATOTD 32 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/29 - Income tax: if an employee incurs legal expenses recovering wages paid by a dishonoured cheque, are these legal expenses an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 ? [1993] ATOTD TD93/29 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/17 - Income tax: income tax deductions available to superannuation funds [1993] ATOTR 17 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/17 - Income tax: income tax deductions available to superannuation funds [1993] ATOTR TR93/17 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Commissioner of Inland Revenue v Atlantic and Pacific Travel International Ltd CA46/91 [1992] NZCA 247 Court of Appeal of New Zealand New Zealand 4 Dec 1992 NZLII flag
Kemp v Commissioner of Taxation (Cth) [1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75 Federal Court of Australia Australia - Commonwealth 24 Sep 1992 AustLII flag 1
VT91/212 and Commissioner of Taxation [1992] AATA 275; 24 ATR 1014 Administrative Appeals Tribunal Australia 7 Sep 1992 AustLII flag
Re Taxation Appeals [1992] AATA 255; 23 ATR 1251 Administrative Appeals Tribunal Australia 24 Aug 1992 AustLII flag
Re Taxation Appeals Qt91/34/81 [1992] AATA 254; 24 ATR 1025 Administrative Appeals Tribunal Australia 21 Aug 1992 AustLII flag
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 flag 227
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 flag
Re Fliway-Afa International Pty Ltd and Australian Trade Commission [1992] AATA 141; 27 ALD 147 Administrative Appeals Tribunal Australia 13 May 1992 AustLII flag 1
Re Taxation Appeals [1992] AATA 121 Administrative Appeals Tribunal Australia 9 Apr 1992 AustLII flag
Re Taxation Appeals [1992] AATA 122 Administrative Appeals Tribunal Australia 9 Apr 1992 AustLII flag
BHP-Utah Coal Ltd v Commissioner of Taxation [1992] FCA 137; 35 FCR 393; 107 ALR 501; 23 ATR 258 Federal Court of Australia Australia - Commonwealth 1 Apr 1992 AustLII flag
Re Taxation Appeals [1992] AATA 41 Administrative Appeals Tribunal Australia 4 Feb 1992 AustLII flag
TD 92/143 - Income tax: is establishment expenditure incurred by a Co preparatory to listing its shares on an Australian or foreign stock exchange deductible under section 8-1 of the Income Tax Assessment Act 1997? [1992] ATOTD 143 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/4 - Income tax: whether losses on isolated transactions are deductible [1992] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/4 - Income tax: whether losses on isolated transactions are deductible [1992] ATOTR TR92/4 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TD 92/143 - Income tax: is establishment expenditure incurred by a Co preparatory to listing its shares on an Australian or foreign stock exchange deductible under section 8-1 of the Income Tax Assessment Act 1997? [1992] ATOTD TD92/143 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
McGuiness v Commissioner of Taxation (Cth) [1991] FCA 664; 23 ATR 75 Federal Court of Australia Australia - Commonwealth 31 Dec 1991 AustLII flag
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 flag
Commissioner of Taxation v Studdert [1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762 Federal Court of Australia Australia - Commonwealth 4 Dec 1991 AustLII flag 14
Re Lithium Australia Ltd and Austrade [1991] AATA 287 Administrative Appeals Tribunal Australia 29 Nov 1991 AustLII flag
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
It 2656 - Income Tax : Deductibility of Takeover Defence Costs [1991] ATOITR IT2656 Australian Taxation Office Australia - Commonwealth 17 Oct 1991 AustLII flag
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd) [1991] FCA 360 Federal Court of Australia Australia - Commonwealth 9 Aug 1991 AustLII flag
Re Taxation Appeals [1991] AATA 162; 22 ATR 3290 Administrative Appeals Tribunal Australia 8 Jul 1991 AustLII flag
QT90/150-87and Commissioner of Taxation [1991] AATA 602 Administrative Appeals Tribunal Australia 28 Jun 1991 AustLII flag
It 2641 - Income Tax : Corporate Wardrobes and Corporate Uniforms [1991] ATOITR IT2641 Australian Taxation Office Australia - Commonwealth 27 Jun 1991 AustLII flag
Re Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 277 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 1
TT90/11 and Commissioner of Taxation [1991] AATA 576; 22 ATR 3257 Administrative Appeals Tribunal Australia 19 Jun 1991 AustLII flag
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
NT90/156 and Commissioner of Taxation [1991] AATA 491 Administrative Appeals Tribunal Australia 6 May 1991 AustLII flag
Minister for Health v Peverill [1991] FCA 181; 29 FCR 262; (1991) 100 ALR 73 Federal Court of Australia Australia - Commonwealth 2 May 1991 AustLII flag 7
ST88/64,ST90/1 and Commissioner of Taxation [1991] AATA 472; 22 ATR 3157 Administrative Appeals Tribunal Australia 30 Apr 1991 AustLII flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
Re Raymor Contractors Pty Ltd v Commissioner of Taxation [1991] FCA 103 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag
O'Toole v Charles David Pty Ltd [1990] HCA 44; (1990) 96 ALR 1; (1990) 64 ALJR 618; (1990) 34 IR 309; (1991) 171 CLR 232 High Court of Australia Australia - Commonwealth 6 Nov 1990 AustLII flag 25
It 2606 - Income Tax: Deduction for Interest on Borrowings To Fund Share Acquisitions [1990] ATOITR IT2606 Australian Taxation Office Australia - Commonwealth 16 Aug 1990 AustLII flag
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation [1990] FCA 254 Federal Court of Australia Australia - Commonwealth 20 Jul 1990 AustLII flag
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 flag
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
WT89/80 and Commissioner of Taxation [1990] AATA 524 Administrative Appeals Tribunal Australia 22 Jun 1990 AustLII flag
VT87/2561 and Commissioner of Taxation [1990] AATA 509 Administrative Appeals Tribunal Australia 15 Jun 1990 AustLII flag
Re Dr Sauw Jing Tiong and Dr Thung Sing Tiong v Minister of Community Services and Health [1990] FCA 138 Federal Court of Australia Australia - Commonwealth 4 May 1990 AustLII flag
QT87/1560 and Commissioner of Taxation [1990] AATA 99; 21 ATR 3411 Administrative Appeals Tribunal Australia 1 May 1990 AustLII flag 2
VT89/499 and Commissioner of Taxation [1990] AATA 84; (1990) 21 ATR 3357 Administrative Appeals Tribunal Australia 12 Apr 1990 AustLII flag 2
Re Taxation Appeals No: St87/182 [1990] AATA 73; 21 ATR 3348 Administrative Appeals Tribunal Australia 3 Apr 1990 AustLII flag
Re Mount Isa Mines Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 85 Federal Court of Australia Australia - Commonwealth 27 Mar 1990 AustLII flag
Re Minister of Health v Sultan Akhtar Siddiqui [1990] FCA 50 Federal Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag
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 flag
Re Allsene Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 517 Federal Court of Australia Australia - Commonwealth 19 Dec 1989 AustLII flag
NT85/1613-4 and Commissioner of Taxation [1989] AATA 236; 21 ATR 3006 Administrative Appeals Tribunal Australia 10 Nov 1989 AustLII flag
WT85/629 and Commissioner of Taxation [1989] AATA 683; 21 ATR 3001 Administrative Appeals Tribunal Australia 7 Nov 1989 AustLII flag
Re Raymor (Nsw) Pty Ltd v Commissioner of Taxation [1989] FCA 430 Federal Court of Australia Australia - Commonwealth 19 Oct 1989 AustLII flag
Re James Outram Anderson v Commissioner of Taxation [1989] FCA 379 Federal Court of Australia Australia - Commonwealth 20 Sep 1989 AustLII flag 1
WT88/327 and Commissioner of Taxation [1989] AATA 571; 20 ATR 4001 Administrative Appeals Tribunal Australia 15 Sep 1989 AustLII flag
QT86/149-150 and Commissioner for Taxation [1989] AATA 197; 20 ATR 3966 Administrative Appeals Tribunal Australia 25 Aug 1989 AustLII flag
VT86/112 and Commissioner of Taxation [1989] AATA 187; 20 ATR 3948 Administrative Appeals Tribunal Australia 8 Aug 1989 AustLII flag
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation [1989] FCA 292; (1989) 20 ATR 1038 Federal Court of Australia Australia - Commonwealth 4 Aug 1989 AustLII flag 3
QT86/3731-3734, QT87/736 and Commissioner of Taxation [1989] AATA 505; 20 ATR 3877 Administrative Appeals Tribunal Australia 31 Jul 1989 AustLII flag
NT88/1524-1526 and Commissioner of Taxation [1989] AATA 459; 20 ATR 3684 Administrative Appeals Tribunal Australia 23 Jun 1989 AustLII flag
Re Telecasters North Queensland Ltd v Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 186 Federal Court of Australia Australia - Commonwealth 25 May 1989 AustLII flag
NT87/5802-5803 and Commissioner of Taxation [1989] AATA 360; 20 ATR 3470 Administrative Appeals Tribunal Australia 14 Apr 1989 AustLII flag
QT86/1872 , QT86/1873 and Commissioner of Taxation [1989] AATA 79; 20 ATR 3425 Administrative Appeals Tribunal Australia 3 Apr 1989 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v LR Ryder [1989] FCA 85; 20 FCR 568; 98 ALR 320; 20 ATR 443 Federal Court of Australia Australia - Commonwealth 29 Mar 1989 AustLII flag
VT86/7157 and Commissioner of Taxation [1989] AATA 321 Administrative Appeals Tribunal Australia 3 Mar 1989 AustLII flag
NT88/998 and Commissioner of Taxation [1989] AATA 308; 20 ATR 3447 Administrative Appeals Tribunal Australia 15 Feb 1989 AustLII flag
ST86/945 and Commissioner of Taxation [1989] AATA 301 Administrative Appeals Tribunal Australia 7 Feb 1989 AustLII flag
AAT Case 4841 [1988] AATA 339; 20 ATR 3135 Administrative Appeals Tribunal Australia 25 Nov 1988 AustLII flag
National Mutual Holdings Pty Ltd v The Sentry Corporation [1988] FCA 396 Federal Court of Australia Australia - Commonwealth 14 Nov 1988 AustLII flag 1
QT87/991 and Commissioner of Taxation [1988] AATA 326; 20 ATR 3001 Administrative Appeals Tribunal Australia 9 Nov 1988 AustLII flag
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 flag
NT86/3547 and Commissioner of Taxation [1988] AATA 298; 19 ATR 3996 Administrative Appeals Tribunal Australia 7 Oct 1988 AustLII flag
TT87/247-257 and Commissioner of Taxation [1988] AATA 290; 19 ATR 3940 Administrative Appeals Tribunal Australia 27 Sep 1988 AustLII flag
NT87/2996 and Commissioner of Taxation [1988] AATA 637; 19 ATR 3835 Administrative Appeals Tribunal Australia 30 Aug 1988 AustLII flag
ST87/205 and Commissioner of Taxation [1988] AATA 634 Administrative Appeals Tribunal Australia 29 Aug 1988 AustLII flag
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 flag
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation [1988] FCA 262 Federal Court of Australia Australia - Commonwealth 26 Jul 1988 AustLII flag
AT87/243 and Commissioner of Taxation [1988] AATA 185 Administrative Appeals Tribunal Australia 17 Jun 1988 AustLII flag
WT84/238-242 and Commissioner of Taxation [1988] AATA 186; 20 ATR 3073 Administrative Appeals Tribunal Australia 17 Jun 1988 AustLII flag
[1988] Hkcfi 155 (13 May 1988) [1988] HKCFI 155 Hong Kong Court of First Instance Hong Kong 13 May 1988 HKLII flag
Commissioner of Inland Revenue v Sin Chun Wah [1988] HKCFI 332 Hong Kong Court of First Instance Hong Kong 13 May 1988 HKLII flag
AT87/191 and Commissioner of Taxation [1988] AATA 146; 19 ATR 3465 Administrative Appeals Tribunal Australia 6 May 1988 AustLII flag
NT86/4306 and Commissioner of Taxation [1988] AATA 487 Administrative Appeals Tribunal Australia 5 May 1988 AustLII flag
NT86/6866-67 and Commissioner of Taxation [1988] AATA 480; 19 ATR 3552 Administrative Appeals Tribunal Australia 2 May 1988 AustLII flag
NT86/4476-79 and Commissioner of Taxation [1988] AATA 105; 19 ATR 3433 Administrative Appeals Tribunal Australia 30 Mar 1988 AustLII flag
NT85/5004, NT85/5008 and Commissioner of Taxation [1988] AATA 101; 19 ATR 3386 Administrative Appeals Tribunal Australia 25 Mar 1988 AustLII flag
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 flag
Re Douglas John Hyde v Commissioner of Taxation [1988] FCA 64 Federal Court of Australia Australia - Commonwealth 14 Mar 1988 AustLII flag
AAT Case 4169 [1988] AATA 412; 74 FLR 457; 19 ATR 3324 Administrative Appeals Tribunal Australia 24 Feb 1988 AustLII flag
VT85/2133 and Commissioner of Taxation [1988] AATA 379; 19 ATR 3211 Administrative Appeals Tribunal Australia 22 Jan 1988 AustLII flag
NT87/1559 and Commissioner of Taxation [1988] AATA 11; (1988) 19 ATR 3147 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag 2
NT86/5259 and Commissioner of Taxation [1988] AATA 18; (1988) 19 ATR 3182 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag 1
NT87/3043 and Commissioner of Taxation [1988] AATA 17; 19 ATR 3122 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag
NT87/1314-1319 and Commissioner of Taxation [1988] AATA 15; 19 ATR 3090 Administrative Appeals Tribunal Australia 15 Jan 1988 AustLII flag
ST87/57 and Commissioner of Taxation [1987] AATA 475 Administrative Appeals Tribunal Australia 21 Dec 1987 AustLII flag
QT85/2443 and Commissioner of Taxation [1987] AATA 459; 19 ATR 3030 Administrative Appeals Tribunal Australia 11 Dec 1987 AustLII flag
WT86/2728-2729 and Commissioner of Taxation [1987] AATA 440; 19 ATR 3073 Administrative Appeals Tribunal Australia 9 Dec 1987 AustLII flag
AT86/325-328 and Commissioner of Taxation [1987] AATA 864 Administrative Appeals Tribunal Australia 27 Nov 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough [1987] FCA 426 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
Re Kathleen Isobel Inglis and William Stuart Inglis and Commissioner of Taxation [1987] AATA 352 Administrative Appeals Tribunal Australia 6 Oct 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys [1987] FCA 337 Federal Court of Australia Australia - Commonwealth 2 Oct 1987 AustLII flag
Commissioner of Inland Revenue v Eales HC Hamilton M648/86 [1987] NZHC 1161; (1987) 11 TRNZ 125; (1987) 9 NZTC 6,203 High Court of New Zealand New Zealand 22 Sep 1987 NZLII flag 1
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust) [1987] FCA 317 Federal Court of Australia Australia - Commonwealth 17 Sep 1987 AustLII flag
WT85/1125; WT85/1128 and Commissioner of Taxation [1987] AATA 326; 18 ATR 3870 Administrative Appeals Tribunal Australia 15 Sep 1987 AustLII flag
NT86/7645-47 and Commissioner of Taxation [1987] AATA 755; 18 ATR 3837 Administrative Appeals Tribunal Australia 24 Aug 1987 AustLII flag
Re Schonberg Nominees Pty Ltd and Collector of Customs, Victoria [1987] AATA 285 Administrative Appeals Tribunal Australia 31 Jul 1987 AustLII flag
NT86/867 and Commissioner of Taxation [1987] AATA 709 Administrative Appeals Tribunal Australia 17 Jul 1987 AustLII flag
Re Peter David Morrow and Commissioner of Taxation [1987] AATA 258 Administrative Appeals Tribunal Australia 7 Jul 1987 AustLII flag
ST86/31-32 and Commissioner of Taxation [1987] AATA 699 Administrative Appeals Tribunal Australia 26 Jun 1987 AustLII flag 2
NT85/16183-6 and Commissioner of Taxation [1987] AATA 669; 18 ATR 3637 Administrative Appeals Tribunal Australia 10 Jun 1987 AustLII flag
QT86/2214 and Commissioner of Taxation [1987] AATA 215 Administrative Appeals Tribunal Australia 3 Jun 1987 AustLII flag
AT85/78 and Commissioner of Taxation [1987] AATA 191 Administrative Appeals Tribunal Australia 19 May 1987 AustLII flag
AT86/52; AT86/53 and Commissioner of Taxation [1987] AATA 166; 18 ATR 3553 Administrative Appeals Tribunal Australia 5 May 1987 AustLII flag 1
Case No NT85/4912 and Commissioner of Taxation [1987] AATA 155 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag 3
NT85/4364 and Commissioner of Taxation [1987] AATA 601; 18 ATR 3515 Administrative Appeals Tribunal Australia 27 Apr 1987 AustLII flag
NT85/5510 and Commissioner for Taxation [1987] AATA 581 Administrative Appeals Tribunal Australia 9 Apr 1987 AustLII flag
NT85/4463-4465; NT85/4625 and Commissioner of Taxation [1987] AATA 110 Administrative Appeals Tribunal Australia 26 Mar 1987 AustLII flag
VT84/34 and Commissioner of Taxation [1987] AATA 97; 18 ATR 3295 Administrative Appeals Tribunal Australia 17 Mar 1987 AustLII flag
TT86/122; TT86/286 and Commissioner of Taxation [1987] AATA 72 Administrative Appeals Tribunal Australia 4 Mar 1987 AustLII flag 3
NT86/7570 and Commissioner of Taxation [1987] AATA 57 Administrative Appeals Tribunal Australia 20 Feb 1987 AustLII flag
QT85/1311 and Commissioner of Taxation [1987] AATA 523 Administrative Appeals Tribunal Australia 16 Feb 1987 AustLII flag
TT85/567-569 and Commissioner of Taxation [1987] AATA 520 Administrative Appeals Tribunal Australia 13 Feb 1987 AustLII flag
TT86/287 and Commissioner of Taxation [1987] AATA 10; 18 ATR 3171 Administrative Appeals Tribunal Australia 19 Jan 1987 AustLII flag
QT85/499 and Commissioner of Taxation [1986] AATA 633; 18 ATR 3151 Administrative Appeals Tribunal Australia 8 Dec 1986 AustLII flag
Case J10 v Commissioner of Inland Revenue [1986] NZTRA 5; (1986) 10 TRNZ 430; (1987) 9 NZTC 1,055 New Zealand Taxation Review Authority New Zealand 28 Nov 1986 NZLII flag
NT85/3326-3327 and Commissioner of Taxation [1986] AATA 352 Administrative Appeals Tribunal Australia 7 Nov 1986 AustLII flag
B668/1985 and Commissioner of Taxation [1986] AATA 320; (1986) 18 ATR 3043 Administrative Appeals Tribunal Australia 23 Oct 1986 AustLII flag 1
M59/1985 and Commissioner of Taxation [1986] AATA 296; 17 ATR 1208 Administrative Appeals Tribunal Australia 7 Oct 1986 AustLII flag 2
Re Taxation Appeals (No 6) Aat [1986] AATA 288 Administrative Appeals Tribunal Australia 2 Oct 1986 AustLII flag
Re Taxation Appeals (No 3) Aat [1986] AATA 266 Administrative Appeals Tribunal Australia 3 Sep 1986 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer [1986] FCA 140 Federal Court of Australia Australia - Commonwealth 5 May 1986 AustLII flag
It 2230 - Income Tax : Loss of Licence Insurance [1985] ATOITR IT2230 Australian Taxation Office Australia - Commonwealth 31 Dec 1985 AustLII flag
It 2223 - Income Tax : Travel Expenses - Apportionment To Exclude Domestic Or Private Expenditure [1985] ATOITR IT2223 Australian Taxation Office Australia - Commonwealth 2 Dec 1985 AustLII flag
It 2208 - Income Tax: Administration Expenses : Exploration and Prospecting Business [1985] ATOITR IT2208 Australian Taxation Office Australia - Commonwealth 13 Nov 1985 AustLII flag
Re Bedrick Frederich Teller and the Secretary To the Department of Social Security [1985] AATA 81 Administrative Appeals Tribunal Australia 16 Apr 1985 AustLII flag
Re Edwarda Artwinska and Secretary To the Department of Social Security [1985] AATA 44 Administrative Appeals Tribunal Australia 5 Mar 1985 AustLII flag
Re Geoffrey Thompson and Growers Co-Operative Co Pty Ltd and Export Development Grants Board [1985] AATA 16 Administrative Appeals Tribunal Australia 25 Jan 1985 AustLII flag
Re Adam Boyd Munro and Collector of Customs (NSW) [1984] AATA 535 Administrative Appeals Tribunal Australia 20 Dec 1984 AustLII flag
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56
Re Lorraine Cheryl Martin v the Commissioner of Taxation of the Commonwealth of Australia [1984] FCA 188 Federal Court of Australia Australia - Commonwealth 16 Jul 1984 AustLII flag
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Re Fernando Castronuovo and Director-General of Social Security [1984] AATA 155 Administrative Appeals Tribunal Australia 15 May 1984 AustLII flag
Taxation, Commissioner of (Cth) v Wilcox [1982] FCA 175; 63 FLR 210; 42 ALR 721; (1982) 13 ATR 395 Federal Court of Australia Australia - Commonwealth 2 Sep 1982 AustLII flag 4
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 flag 48
R v Bishop [1981] FCA 164; (1981) 54 FLR 1 Federal Court of Australia Australia - Commonwealth 27 Oct 1981 AustLII flag
Re New Broken Hill Consolidated Ltd the Zinc Corporation Ltd Broken Hill Associated Smelters and Export Development Grants Board [1981] AATA 75 Administrative Appeals Tribunal Australia 7 Aug 1981 AustLII flag
FCT v Foxwood (Tolga) Pty Ltd [1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427 High Court of Australia Australia - Commonwealth 2 Jun 1981 AustLII flag 28
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 7
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
Taxation, Commissioner of (Cth) v Smith [1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 6
R v Hunt; Ex parte Sean Investments Pty Ltd [1979] HCA 32; (1979) 180 CLR 322; (1979) 25 ALR 497; (1979) 53 ALJR 552 High Court of Australia Australia - Commonwealth 19 Jul 1979 AustLII flag 388
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
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 flag 34
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 flag 89
Commissioner of Taxation of the Commonwealth of Australia v Wiener [1978] WASC 1 Supreme Court of Western Australia Australia - Western Australia 13 Jan 1978 AustLII flag
FCT v Cliffs International Inc [1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265 Federal Court of Australia Australia - Commonwealth 14 Dec 1977 AustLII flag 4
Commissioner of Taxation v Chapkhana [1977] WASC 212 Supreme Court of Western Australia Australia - Western Australia 7 Oct 1977 AustLII flag
Cliffs International Inc v Commissioner of Taxation [1977] WASC 92 Supreme Court of Western Australia Australia - Western Australia 24 May 1977 AustLII flag
Caffrey v Commissioner of Taxation of the Commonwealth of Australia [1976] WASC 43 Supreme Court of Western Australia Australia - Western Australia 21 May 1976 AustLII flag
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
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes [1973] PGLawRp 388 Papua New Guinea 24 Mar 1972 PacLII flag
National Mutual Life Association of Australasia Ltd v FCT [1970] HCA 51; (1970) 122 CLR 13; 2 ATR 151; 45 ALJR 1 High Court of Australia Australia - Commonwealth 9 Dec 1970 AustLII flag 17
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd [1970] UKPC 25; [1971] NZLR 641; [1970] TR 261 Privy Council New Zealand 21 Oct 1970 BAILII flag 22
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
Ravenshoe Tin Dredging Ltd v FCT [1966] HCA 86; (1966) 116 CLR 81; 13 ATD 503; 39 ALJR 9 High Court of Australia Australia - Commonwealth 13 May 1966 AustLII flag 6
Paramac Printing Co Pty Ltd v FCT [1964] HCA 56; (1964) 111 CLR 529; [1965] ALR 501; 13 ATD 418 High Court of Australia Australia - Commonwealth 12 Oct 1964 AustLII flag 1
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 flag 92
Vacuum Oil Co Pty Ltd v FCT [1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 5
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 Australia - Commonwealth 25 Feb 1964 AustLII flag 1
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 flag 107
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Yarra Glen and Lilydale Hunt Club v FCT [1954] HCA 55; 90 CLR 348; 10 ATD 393 High Court of Australia Australia - Commonwealth 29 Oct 1954 AustLII flag 1
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform " (2015) 39 (2) University of Western Australia Law Review 99 Murray, Ian; Wright, Stephen Australia - Western Australia circa 2015 AustLII flag
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Is section 8-1(2)(b) inoperative?" [2012] RevenueLawJl 1 Diaz, Daniel Australia circa 2012 AustLII flag
"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 flag
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective" [2005] JlATaxTA 8 Smith, David M Australia circa 2005 AustLII flag
"Avoiding tax avoidance: the primacy of Part IVA" (FCA) [2004] FedJSchol 11 Sackville, Justice Ronald Australia circa 2004 AustLII flag
"High Court of Australia: A Personal Impression of Its First 100 Years, The" (2003) 27 Melbourne University Law Review 864 Mason, Anthony Australia circa 2003 AustLII flag 14
"Assets test: principal home; value of land" [2002] SocSecRpr 45 Phillips, Rob Australia circa 2002 AustLII flag
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax" (2001) 25 Melbourne University Law Review 495 Stewart, Miranda Australia circa 2001 AustLII flag 1
"Deductions for Travel between Home and Work" (1999) 2 (5) Journal of Australian Taxation 366 Barkoczy, Stephen Australia circa 1999 AustLII flag
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?" (1999) 2 (6) Journal of Australian Taxation 401 Birch, Charles Australia circa 1999 AustLII flag
"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 flag
"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 flag
"Part IVA - A Tiger, or Toothless?" [1994] RevenueLawJl 10 Smith, Barbara Australia circa 1994 AustLII flag
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act" [1994] RevenueLawJl 3 Delaney, Thomas P Australia circa 1994 AustLII flag
"John v FCT: The Uneasy Death of Curran" (1989-1990) 12 Sydney Law Review 584 Briggs, Peter Australia circa 1990 AustLII flag
"Deduction of Revenue Expenses" [1986] VUWLawRw 3 Bassett, J G New Zealand circa 1986 NZLII flag
"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 flag
"The Europa Oil Decision" [1971] VUWLawRw 14 Ludbrook, L J W New Zealand circa 1971 NZLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
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 flag 224
FCT v Gordon [1930] HCA 49; (1930) 43 CLR 456 High Court of Australia Australia - Commonwealth 15 Apr 1930 AustLII flag 29
Toomey's Ltd v Commissioner of Taxation for NSW and Sydney Ferries Ltd v Commissioner of Taxation for NSW [1922] NSWStRp 37; (1922) 22 SR (NSW) 432; 39 WN (NSW) 133 Supreme Court of New South Wales Australia - New South Wales 4 Jul 1922 AustLII flag 22
Commonwealth v Progress Advertising and Press Agency Co Pty Ltd [1910] HCA 28; (1910) 10 CLR 457; 16 ALR 305 High Court of Australia Australia - Commonwealth 6 Jun 1910 AustLII flag 62

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