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AGC (Advances) Ltd v FCT     93

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
DiStefano and Commissioner of Taxation (Taxation)	[2023] AATA 1697	Administrative Appeals Tribunal	Australia	16 Jun 2023	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII		1
Langbein v Mottershead Investments Pty Ltd (No 3)	[2020] FCA 1790	Federal Court of Australia	Australia - Commonwealth	14 Dec 2020	AustLII		3
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Disputant Land Developer v Commissioner of Inland Revenue	[2014] NZTRA 17	New Zealand Taxation Review Authority	New Zealand	9 Dec 2014	NZLII		1
Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital	[2014] ATOCR 62	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital	[2014] ATOCR CR2014/62	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Re Heaney and Commissioner of Taxation	[2013] AATA 331; (2013) 138 ALD 144; 60 AAR 59	Administrative Appeals Tribunal	Australia	23 May 2013	AustLII		3
CR 2012/44 - Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals	[2012] ATOCR 44	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/44 - Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals	[2012] ATOCR CR2012/44	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Re Willersdorf-Greene and FCT	[2009] AATA 649; [2009] ATC 10-102; 76 ATR 688	Administrative Appeals Tribunal	Australia	28 Aug 2009	AustLII		1
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII		24
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR 68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR CR2009/68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2008/65 - Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals	[2008] ATOCR CR2008/65	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/65 - Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals	[2008] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	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
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
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
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
New Zealand Pelt Export Co Ltd v Trade Indemnity New Zealand Ltd	[2002] VSC 570	Supreme Court of Victoria	Australia - Victoria	18 Dec 2002	AustLII		2
P & G Rocca Pty Ltd v Commissioner of Taxation	[2002] FCA 732	Federal Court of Australia	Australia - Commonwealth	11 Jun 2002	AustLII		1
CBA Investments Ltd v Northern Star Ltd	[2002] NSWCA 94	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Apr 2002	AustLII
Commissioner of Taxation v Jones	[2001] FCA 1153	Federal Court of Australia	Australia - Commonwealth	22 Aug 2001	AustLII
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Deputy Commissioner of Taxation v Australasian Feed Pty Ltd	[2000] FCA 1351	Federal Court of Australia	Australia - Commonwealth	20 Sep 2000	AustLII		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		35
Evenden and Commissioner of Taxation	[1999] AATA 731; 42 ATR 1208	Administrative Appeals Tribunal	Australia	1 Oct 1999	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
Commissioner of Taxation v Brown	[1999] FCA 721; (1999) 43 ATR 1	Federal Court of Australia	Australia - Commonwealth	3 Jun 1999	AustLII		2
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		6
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR TR1999/9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
John Joseph Brown v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 746	Federal Court of Australia	Australia - Commonwealth	30 Jun 1998	AustLII
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
McMahon and Secretary, Department of Social Security	[1997] AATA 980	Administrative Appeals Tribunal	Australia	30 Sep 1997	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
NT96/182-183 and Deputy Commissioner of Taxation	[1997] AATA 35; 34 ATR 1230	Administrative Appeals Tribunal	Australia	12 Feb 1997	AustLII		1
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR TR96/20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
NT94/8-11 and Commissioner of Taxation	[1995] AATA 250	Administrative Appeals Tribunal	Australia	1 Sep 1995	AustLII
Placer Pacific Management Pty Ltd v Commissioner of Taxation	[1995] FCA 1362	Federal Court of Australia	Australia - Commonwealth	7 Jul 1995	AustLII		1
L & Department of Social Security, Re	[1995] AATA 159; (1995) 86 SSR 1253; (1995) 38 ALD 176	Administrative Appeals Tribunal	Australia	13 Jun 1995	AustLII		44
Hall v Hall	[1995] TASSC 39; (1994) 5 Tas R 1	Supreme Court of Tasmania	Australia - Tasmania	21 Apr 1995	AustLII		1
TT93/29 and Commissioner of Taxation	[1994] AATA 571; 30 ATR 1001	Administrative Appeals Tribunal	Australia	13 Jul 1994	AustLII
Cunningham v Olliver	[1994] FCA 1004	Federal Court of Australia	Australia - Commonwealth	6 Apr 1994	AustLII		2
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
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
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
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
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII		23
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
Re Taxation Appeals	[1992] AATA 255; 23 ATR 1251	Administrative Appeals Tribunal	Australia	24 Aug 1992	AustLII
Secretary, Department of Social Security v Hodgson	[1992] FCA 338; (1992) 37 FCR 32; (1992) 108 ALR 322; (1992) 27 ALD 309; (1992) 15 AAR 563; [1992] ASSC 92-126	Federal Court of Australia	Australia - Commonwealth	17 Jul 1992	AustLII		190
TR 92/18 - Income tax: bad debts	[1992] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/18 - Income tax: bad debts	[1992] ATOTR TR92/18	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
QT90/150-87and Commissioner of Taxation	[1991] AATA 602	Administrative Appeals Tribunal	Australia	28 Jun 1991	AustLII
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
QT87/1560 and Commissioner of Taxation	[1990] AATA 99; 21 ATR 3411	Administrative Appeals Tribunal	Australia	1 May 1990	AustLII		2
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
NT85/1613-4 and Commissioner of Taxation	[1989] AATA 236; 21 ATR 3006	Administrative Appeals Tribunal	Australia	10 Nov 1989	AustLII
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		3
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 303	Federal Court of Australia	Australia - Commonwealth	26 Aug 1988	AustLII
Eggers v Commissioner of Inland Revenue CA25/86	[1988] NZCA 281; [1988] 2 NZLR 365; (1988) 11 TRNZ 669; (1988) 10 NZTC 5,153	Court of Appeal of New Zealand	New Zealand	30 Jun 1988	NZLII		6
WT85/1125; WT85/1128 and Commissioner of Taxation	[1987] AATA 326; 18 ATR 3870	Administrative Appeals Tribunal	Australia	15 Sep 1987	AustLII
QT86/2214 and Commissioner of Taxation	[1987] AATA 215	Administrative Appeals Tribunal	Australia	3 Jun 1987	AustLII
NT85/4364 and Commissioner of Taxation	[1987] AATA 601; 18 ATR 3515	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII
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
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		13
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		28
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		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		6
Nilsen Development Laboratories Pty Ltd v FCT	[1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255	Federal Court of Australia	Australia - Commonwealth	8 Oct 1979	AustLII		7
FCT v Betro Harrison Constructions Pty Ltd	[1978] FCA 32; (1978) 20 ALR 647; 37 FLR 150; 9 ATR 1	Federal Court of Australia	Australia - Commonwealth	18 Aug 1978	AustLII		7

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	AustLII
"Interest Deductibility - Australia and Canada Compared"	(1999) 2 (3) Journal of Australian Taxation 172	Dabner, Justin	Australia	circa 1999	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII		29
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		168
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
Ronpibon Tin NL v FCT	(1949) 78 CLR 49		Australia - Commonwealth	circa 1949	Legal Online / Westlaw		1
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
Queensland Meat Export Co Ltd v Deputy Commissioner of Taxation (Q)	[1939] St RQd 240; 5 ATD 176		Australia - Queensland	circa 1939			4
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		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		224
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Ward and Co Ltd v Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		47