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Colonial Mutual Life Assurance Society Ltd v FCT     87

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Richmond and Commissioner of Taxation (Taxation)	[2023] AATA 1915	Administrative Appeals Tribunal	Australia	27 Jun 2023	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		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		10
Mussalli v Commissioner of Taxation	[2020] FCA 544	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII		2
Origin Energy Ltd v Commissioner of Taxation (No 2)	[2020] FCA 409	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
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
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
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1
Tabone and Secretary, Department of Employment	[2018] AATA 2138	Administrative Appeals Tribunal	Australia	6 Jul 2018	AustLII		2
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
Lend Lease Development Pty Ltd v Commissioner of State Revenue	[2013] VSCA 207	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Aug 2013	AustLII		2
Sydney Attractions Group Pty Ltd v Frederick Schulman	[2013] NSWSC 858	Supreme Court of New South Wales	Australia - New South Wales	28 Jun 2013	AustLII		25
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic)	[2012] VSC 108	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		7
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		4
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		1
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
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		2
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
Little and Commissioner of Taxation	[2006] AATA 949; 64 ATR 1180	Administrative Appeals Tribunal	Australia	9 Nov 2006	AustLII		1
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		75
Commissioner of Taxation of the Commonwealth v Citylink Melbourne Ltd	[2006] HCATrans 2	High Court of Australia	Australia - Commonwealth	31 Jan 2006	AustLII
City Link Melbourne Ltd v Commissioner of Taxation	[2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII		20
Domjan and Commissioner of Taxation	[2004] AATA 815; 56 ATR 1235	Administrative Appeals Tribunal	Australia	5 Aug 2004	AustLII
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		73
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII		9
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation	[2001] FCA 1869	Federal Court of Australia	Australia - Commonwealth	21 Dec 2001	AustLII
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR 36	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
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
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR PR1999/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
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
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		34
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 5	Federal Court of Australia	Australia - Commonwealth	16 Jan 1997	AustLII
Labrilda Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1350	Federal Court of Australia	Australia - Commonwealth	26 Mar 1996	AustLII
Barry Nicholas Ivanac v Deputy Commissioner of Taxation	[1995] FCA 1621	Federal Court of Australia	Australia - Commonwealth	26 Oct 1995	AustLII
NT94/261-262 and Commissioner of Taxation	[1995] AATA 195; (1995) 31 ATR 1058	Administrative Appeals Tribunal	Australia	17 Jul 1995	AustLII
QT94/64 and Commissioner of Taxation	[1995] AATA 109	Administrative Appeals Tribunal	Australia	24 Apr 1995	AustLII
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 426	Federal Court of Australia	Australia - Commonwealth	6 Sep 1991	AustLII
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
Re Taxation Appeals	[1988] AATA 293	Administrative Appeals Tribunal	Australia	30 Sep 1988	AustLII
NT85/5004, NT85/5008 and Commissioner of Taxation	[1988] AATA 101; 19 ATR 3386	Administrative Appeals Tribunal	Australia	25 Mar 1988	AustLII
AT87/74 and Commissioner of Taxation	[1988] AATA 84; 19 ATR 3367	Administrative Appeals Tribunal	Australia	11 Mar 1988	AustLII
NT86/867 and Commissioner of Taxation	[1987] AATA 709	Administrative Appeals Tribunal	Australia	17 Jul 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd	[1986] FCA 414	Federal Court of Australia	Australia - Commonwealth	27 Nov 1986	AustLII
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
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
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		117
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		4
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Poole and Dight v FCT	[1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715	High Court of Australia	Australia - Commonwealth	5 Aug 1970	AustLII		19
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		133
Cooper v FCT	[1957] HCA 72; (1957) 97 CLR 397; [1957] ALR 1183; 11 ATD 281	High Court of Australia	Australia - Commonwealth	5 Nov 1957	AustLII		11
Wilson v Minister of National Revenue	[1955] SCR 352	Supreme Court of Canada	Canada	6 Apr 1955	Supreme Court of Canada

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
"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		1
"Review of Some Aspects of the Organization and Financing of Mineral Resource Ventures, A"	(1975-1976) 1 University of New South Wales Law Journal 271	Nicholls, Robert C	Australia	circa 1976	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		56
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		15
Broken Hill Theatres Pty Ltd v FCT	[1951] HCA 37	High Court of Australia	Australia - Commonwealth	circa 1951	AustLII		1
FCT v Green	[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142	High Court of Australia	Australia - Commonwealth	21 Jun 1950	AustLII		49
Bern v Commissioner of Taxes SC Hamilton	[1950] NZGazLawRp 80; [1950] NZLR 632; (1950) 52 GLR 462	New Zealand Gazette Law Reports	New Zealand	12 Jun 1950	NZLII		1
Ronpibon Tin NL v FCT	[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	6 Jun 1949	AustLII		849
Just v FCT	[1949] ALR 438; (1949) 8 ATD 419; (1949) 4 AITR 185		Australia	circa 1949	LexisNexis AU		9
Grant v Commissioner of Taxes SC Wanganui	[1948] NZGazLawRp 38; [1948] NZLR 871; (1948) 50 GLR 257	New Zealand Gazette Law Reports	New Zealand	23 Apr 1948	NZLII		3
Lambson v Commissioner for Inland Revenue	(1945) 14 SATC 57		South Africa	circa 1945			1
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners	(1946) 1 All ER 68; (1945) 27 Tax Cas 103		United Kingdom	circa 1945	LexisNexis		16
Allchin v Coulthard	[1943] AC 607		United Kingdom	circa 1943	LexisNexis / Westlaw		2
(Executors) v Inland Revenue Commissioners	[1941] 2 All ER 620		United Kingdom	circa 1941	LexisNexis		4
Inland Revenue Commissioners v Hogarth	[1941] SC 1		United Kingdom - Scotland	circa 1941			3
Watkins v Commissioners of Inland Revenue	(1939) 2 KB 420		United Kingdom	circa 1939	LexisNexis / Westlaw		2
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Inland Revenue Commissioners v Mallaby-Deeley; Personal Representatives of Mallaby-Deeley v Inland Revenue Commissioners	(1938) 4 All ER 818		United Kingdom	circa 1938	LexisNexis		1
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden	[1937] AC 685; (1937) 2 All ER 291		United Kingdom	circa 1937	LexisNexis / Westlaw		16
Inland Revenue Commissioners v Ledgard	(1937) 2 All ER 492		United Kingdom	circa 1937	LexisNexis		3
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Dott v Brown	[1936] 1 All ER 543		United Kingdom	circa 1936	LexisNexis		8
Inland Revenue Commissioners v Ramsay	(1936) 154 LT 141		United Kingdom	circa 1936			2
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Ogden v Medway Cinemas Ltd	(1934) 18 Tax Cas 691		United Kingdom	circa 1934			7
Green v Favourite Cinemas Ltd	(1930) 15 Tax Cas 390		United Kingdom	circa 1930			8
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928			12
Robert Addie & Sons' Collieries Ltd v Commissioners of Inland Revenue	[1924] SC 231		United Kingdom - Scotland	circa 1924			7
Jones v Commissioners of Inland Revenue	(1920) 1 KB 711; (1919) 7 Tax Cas 310		United Kingdom	circa 1920	LexisNexis / Westlaw		14
Earl Howe v Commissioners of Inland Revenue	[1919] 2 KB 336		United Kingdom	circa 1919	LexisNexis / Westlaw		3
Oswald v Magistrates of Kirkcaldy	[1919] SC 147		United Kingdom - Scotland	circa 1919			2
Sugden v Leeds Corporation	[1913] UKLawRpAC 15; [1914] AC 483; 6 Tax Cas 211		United Kingdom	3 Apr 1913	CommonLII		3
Chadwick v Pearl Life Insurance	[1905] UKLawRpKQB 86; [1905] 2 KB 507		United Kingdom	3 May 1905	CommonLII		22
Delage v Nugget Polish Co Ltd	(1905) 92 LT 682		United Kingdom	circa 1905			7
Council of India v Scoble	[1903] AC 299		United Kingdom	circa 1903	LexisNexis / Westlaw		32
Southwell v Savill Brothers Ltd	[1901] UKLawRpKQB 115; (1901) 2 KB 349		United Kingdom	22 May 1901	CommonLII		10
Lady Emily Foley v Fletcher and Rose	[1858] EngR 1107; 28 LJEx 100; 3 H & N 769; 157 ER 678	Court of Exchequer	United Kingdom	circa 1858	CommonLII		21