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Federal Coke Co Pty Ltd v FCT   flag  20

[1977] FCA 3; (1977) 34 FLR 375
Federal Court of Australia
Australia - Commonwealth
20th June, 1977

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
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 flag 53
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
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 flag 27
JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation [1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 26
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq) [2021] NSWSC 966 Supreme Court of New South Wales Australia - New South Wales 6 Aug 2021 AustLII flag 25
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 flag 24
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
Commissioner of Taxation v CSR Ltd [2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559 Federal Court of Australia Australia - Commonwealth 26 Oct 2000 AustLII flag 22
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
Federal Coke Co Pty Ltd v FCT [1977] FCA 3; (1977) 34 FLR 375 Federal Court of Australia Australia - Commonwealth 20 Jun 1977 AustLII flag 20
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
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
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 flag 15
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Paton v Campbell Capital Ltd [1993] FCA 449 Federal Court of Australia Australia - Commonwealth 10 Sep 1993 AustLII flag 12
Morris v Riverwild Management Pty Ltd [2009] VSC 439 Supreme Court of Victoria Australia - Victoria 2 Oct 2009 AustLII flag 11
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 11
Bostik Australia Pty Ltd v Gorgevski (No 1) [1992] FCA 271; 36 FCR 20 Federal Court of Australia Australia - Commonwealth 9 Jun 1992 AustLII flag 10
FCT v Visy Industries USA Pty Ltd [2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340 Federal Court of Australia Australia - Commonwealth 10 Aug 2012 AustLII flag 9
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
Coward and Commissioner of Taxation [1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83 Administrative Appeals Tribunal Australia 9 Mar 1999 AustLII flag 9
Castagna v R; Agius v R [2019] NSWCCA 114; (2019) 278 A Crim R 194 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 5 Jun 2019 AustLII flag 8
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2012] VSC 108 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 7
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Shell Petroleum Co Ltd v FCT [2005] FCA 982; (2005) 60 ATR 173 Federal Court of Australia Australia - Commonwealth 21 Jul 2005 AustLII flag 6
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd [1997] FCA 363 Federal Court of Australia Australia - Commonwealth 16 May 1997 AustLII flag 6
Barnett and Commissioner of Taxation [1999] AATA 950; 43 ATR 1221 Administrative Appeals Tribunal Australia 15 Dec 1999 AustLII flag 5
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth) [1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395 Federal Court of Australia Australia - Commonwealth 26 Oct 1994 AustLII flag 5
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
Ycnm v FCT [2019] AATA 1592; (2019) 110 ATR 151 Administrative Appeals Tribunal Australia 1 Jul 2019 AustLII flag 3
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Commissioner of State Revenue v Telgrove Pty Ltd [2021] QCATA 67 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 28 May 2021 AustLII flag 2
Lochtenberg and Commissioner of Taxation (Taxation) [2018] AATA 4667 Administrative Appeals Tribunal Australia 30 Nov 2018 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
Re Berghofer and FCT [2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964 Administrative Appeals Tribunal Australia 19 Dec 2008 AustLII flag 2
FCT v McNeil [2006] HCATrans 300 Transcript of Proceedings Australia - Commonwealth 14 Jun 2006 AustLII flag 2
Lopez v Deputy Commissioner of Taxation [2004] FCA 756 Federal Court of Australia Australia - Commonwealth 16 Jun 2004 AustLII flag 2
CSR Ltd v Commissioner of Taxation [2000] FCA 403 Federal Court of Australia Australia - Commonwealth 31 Mar 2000 AustLII flag 2
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 357 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 2
Port Chalmers Waterfront Workers' Union v Commissioner of Inland Revenue HC Wellington AP59/90 [1994] NZHC 2354; (1994) 19 TRNZ 259; (1995) 17 NZTC 12,059 High Court of New Zealand New Zealand 23 Nov 1994 NZLII flag 1
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
Sladden v Commissioner of Taxation [2024] FCAFC 122 Federal Court of Australia Australia - Commonwealth 19 Sep 2024 AustLII flag
GNBF and Commissioner of Taxation (Taxation) [2024] AATA 2152 Administrative Appeals Tribunal Australia 24 Jun 2024 AustLII flag
Education and Training Grant Program [2024] ATOCR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance [2024] ATOCR 29 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Education and Training Grant Program [2024] ATOCR CR2024/1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TBLX and ZSCM and Commissioner of Taxation (Taxation) [2023] AATA 2059 Administrative Appeals Tribunal Australia 4 Jul 2023 AustLII flag
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members [2023] ATOCR 45 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members [2023] ATOCR CR2023/45 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
CR 2021/100 - Australian Sports Commission - dAIS athlete grants [2021] ATOCR 100 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials [2021] ATOCR CR2021/58 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials [2021] ATOCR 58 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members [2021] ATOCR CR2021/37 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/36 - CSIRO - studentship or internship stipends [2021] ATOCR 36 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/100 - Australian Sports Commission - dAIS athlete grants [2021] ATOCR CR2021/100 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members [2021] ATOCR 37 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/36 - CSIRO - studentship or internship stipends [2021] ATOCR CR2021/36 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
NQZG and Commissioner of Taxation (Taxation) [2020] AATA 379 Administrative Appeals Tribunal Australia 2 Mar 2020 AustLII flag
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants [2020] ATOCR CR2020/23 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
CR 2020/5 - Australian Football League Players Association - education and training grants [2020] ATOCR 5 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
CR 2020/5 - Australian Football League Players Association - education and training grants [2020] ATOCR CR2020/5 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants [2020] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 [2018] ATOTD TD2018/16 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 [2018] ATOTD 16 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR CR2017/15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme [2016] ATOCR 86 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme [2016] ATOCR CR2016/86 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS [2015] ATOCR 19 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia [2015] ATOCR 55 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association [2015] ATOCR CR2015/84 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia [2015] ATOCR CR2015/55 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS [2015] ATOCR CR2015/19 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association [2015] ATOCR 84 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association [2014] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association [2014] ATOCR CR2014/49 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program [2014] ATOCR CR2014/29 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme [2014] ATOCR CR2014/23 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA) [2014] ATOCR CR2014/21 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program [2014] ATOCR 29 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme [2014] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA) [2014] ATOCR 21 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship [2013] ATOCR 71 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission [2013] ATOCR 59 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission [2013] ATOCR CR2013/59 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship [2013] ATOCR CR2013/71 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated [2012] ATOCR CR2012/35 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney) [2012] ATOCR CR2012/55 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares [2012] ATOCR CR2012/25 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association [2012] ATOCR CR2012/23 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney) [2012] ATOCR 55 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Special Dividend and Capital Return [2012] ATOCR 52 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission [2012] ATOCR CR2012/31 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA [2012] ATOCR 40 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated [2012] ATOCR 35 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association [2012] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Special Dividend and Capital Return [2012] ATOCR CR2012/52 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation [2012] ATOCR CR2012/51 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA [2012] ATOCR CR2012/40 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation [2012] ATOCR 51 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares [2012] ATOCR 25 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission [2012] ATOCR 31 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc [2011] ATOCR 65 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia [2011] ATOCR 22 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Indigenous Training and Recruitment Initiatives Scholarships [2011] ATOCR 37 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association [2011] ATOCR 91 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association [2011] ATOCR 92 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc [2011] ATOCR 103 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia [2011] ATOCR CR2011/22 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Indigenous Training and Recruitment Initiatives Scholarships [2011] ATOCR CR2011/37 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc [2011] ATOCR CR2011/65 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association [2011] ATOCR CR2011/91 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association [2011] ATOCR CR2011/92 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc [2011] ATOCR CR2011/103 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Taxpayer and Commissioner of Taxation [2010] AATA 819 Administrative Appeals Tribunal Australia 25 Oct 2010 AustLII flag
Reynolds Wines Ltd v Commissioner of Taxation [2010] AATA 121; [2010] ATC 10-122 Administrative Appeals Tribunal Australia 16 Feb 2010 AustLII flag
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings [2010] ATOCR 5 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program [2010] ATOCR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League [2010] ATOCR 48 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships [2010] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program [2010] ATOCR CR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League [2010] ATOCR CR2010/48 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships [2010] ATOCR CR2010/23 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings [2010] ATOCR CR2010/5 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project [2010] ATOCR CR2010/76 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project [2010] ATOCR 76 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Taxpayer v Commissioner of Taxation [2009] AATA 726; [2009] ATC 1-015 Administrative Appeals Tribunal Australia 18 Sep 2009 AustLII flag
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 flag
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated [2009] ATOCR CR2009/55 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/27 - Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme [2009] ATOCR CR2009/27 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Biodiversity Banking and Offsets Scheme [2009] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/72 - Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program [2009] ATOCR 72 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/71 - Income tax: payments made under the BHP Billiton Boodarie Iron Plant - Worker Support Program [2009] ATOCR 71 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated [2009] ATOCR 55 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/72 - Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program [2009] ATOCR CR2009/72 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/27 - Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme [2009] ATOCR 27 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/71 - Income tax: payments made under the BHP Billiton Boodarie Iron Plant - Worker Support Program [2009] ATOCR CR2009/71 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Biodiversity Banking and Offsets Scheme [2009] ATOCR CR2009/77 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Murdoch v FCT [2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490 Federal Court of Australia Australia - Commonwealth 28 May 2008 AustLII flag
CR 2008/28 - Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program [2008] ATOCR CR2008/28 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/6 - Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria) [2008] ATOCR CR2008/6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/6 - Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria) [2008] ATOCR 6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/28 - Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program [2008] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Murdoch and Commissioner of Taxation [2007] AATA 1791; 68 ATR 317 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
CR 2007/99 - Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Ltd for the termination of Grower's Agreements [2007] ATOCR CR2007/99 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR CR2007/92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Conservation Reserves and Sustainable Grazing Schemes [2007] ATOCR CR2007/87 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Assistance for Skippers and Crew [2007] ATOCR CR2007/72 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/65 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business [2007] ATOCR CR2007/65 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/64 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business [2007] ATOCR CR2007/64 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/99 - Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Ltd for the termination of Grower's Agreements [2007] ATOCR 99 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR 92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Conservation Reserves and Sustainable Grazing Schemes [2007] ATOCR 87 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Assistance for Skippers and Crew [2007] ATOCR 72 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/65 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business [2007] ATOCR 65 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/64 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business [2007] ATOCR 64 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance [2007] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance [2007] ATOCR CR2007/49 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR TR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs [2003] ATOCR 112 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs [2003] ATOCR CR2003/112 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Balfour-Whiting and Commissioner of Taxation [2002] AATA 393 Administrative Appeals Tribunal Australia 23 May 2002 AustLII flag
QCT Resources Ltd v Commissioner of Taxation [1997] FCA 405 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996 [1996] HCATrans 298 High Court of Australia Australia - Commonwealth 8 Aug 1996 AustLII flag
MIM Holdings Ltd v Commissioner of Taxation [1996] FCA 1614 Federal Court of Australia Australia - Commonwealth 12 Jul 1996 AustLII flag
Commissioner of Taxation v Northumberland Development Co Pty Ltd [1995] FCA 1438 Federal Court of Australia Australia - Commonwealth 8 Aug 1995 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Rotherwood Pty Ltd v the FCT [1994] FCA 1300 Federal Court of Australia Australia - Commonwealth 31 Aug 1994 AustLII flag
Re Willem Bertus Reuter v the Commissioner of Taxation [1993] FCA 18 Federal Court of Australia Australia - Commonwealth 4 Feb 1993 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Keith Henry Grant; Edward Eugene Falk; Geoffrey Owen Thomas and Mervyn John Mallet [1991] FCA 336 Federal Court of Australia Australia - Commonwealth 29 Jul 1991 AustLII flag
Re Alan Ronald Coughlan; John Gianchino and Ian David Riley v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 237 Federal Court of Australia Australia - Commonwealth 6 Jun 1991 AustLII flag
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd [1991] FCA 144 Federal Court of Australia Australia - Commonwealth 17 Apr 1991 AustLII flag
Re Agc (Investments) Ltd v Commissioner of Taxation [1991] FCA 44 Federal Court of Australia Australia - Commonwealth 22 Feb 1991 AustLII flag
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation [1990] FCA 341 Federal Court of Australia Australia - Commonwealth 5 Sep 1990 AustLII flag
Re Peter J Stapleton v Commissioner of Taxation [1989] FCA 305 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 110 Federal Court of Australia Australia - Commonwealth 12 Apr 1989 AustLII flag
Case K70 v Commissioner of Inland Revenue [1988] NZTRA 43 New Zealand Taxation Review Authority New Zealand 16 Sep 1988 NZLII flag
Re John Walter Mcardle v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 59 Federal Court of Australia Australia - Commonwealth 11 Mar 1988 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 Commissioner of Taxation of the Commonwealth of Australia v Robyn Leanne Slaven [1984] FCA 23 Federal Court of Australia Australia - Commonwealth 22 Feb 1984 AustLII flag
Cameron v Hogan [1934] ArgusLawRp 48; (1934) 40 ALR 298 Argus Law Reports Australia 3 Aug 1934 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10
"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
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
" [2005] RevenueLawJl 9 Boccabella, Dale Australia circa 2005 AustLII flag
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s260
Clean Air Act (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
QCT Resources Ltd v Commissioner of Taxation [1997] FCA 405 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996 [1996] HCATrans 298 High Court of Australia Australia - Commonwealth 8 Aug 1996 AustLII flag
MIM Holdings Ltd v Commissioner of Taxation [1996] FCA 1614 Federal Court of Australia Australia - Commonwealth 12 Jul 1996 AustLII flag
Commissioner of Taxation v Northumberland Development Co Pty Ltd [1995] FCA 1438 Federal Court of Australia Australia - Commonwealth 8 Aug 1995 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Rotherwood Pty Ltd v the FCT [1994] FCA 1300 Federal Court of Australia Australia - Commonwealth 31 Aug 1994 AustLII flag
Re Willem Bertus Reuter v the Commissioner of Taxation [1993] FCA 18 Federal Court of Australia Australia - Commonwealth 4 Feb 1993 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Keith Henry Grant; Edward Eugene Falk; Geoffrey Owen Thomas and Mervyn John Mallet [1991] FCA 336 Federal Court of Australia Australia - Commonwealth 29 Jul 1991 AustLII flag
Re Alan Ronald Coughlan; John Gianchino and Ian David Riley v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 237 Federal Court of Australia Australia - Commonwealth 6 Jun 1991 AustLII flag
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd [1991] FCA 144 Federal Court of Australia Australia - Commonwealth 17 Apr 1991 AustLII flag
Re Agc (Investments) Ltd v Commissioner of Taxation [1991] FCA 44 Federal Court of Australia Australia - Commonwealth 22 Feb 1991 AustLII flag
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation [1990] FCA 341 Federal Court of Australia Australia - Commonwealth 5 Sep 1990 AustLII flag
Re Peter J Stapleton v Commissioner of Taxation [1989] FCA 305 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 110 Federal Court of Australia Australia - Commonwealth 12 Apr 1989 AustLII flag
Case K70 v Commissioner of Inland Revenue [1988] NZTRA 43 New Zealand Taxation Review Authority New Zealand 16 Sep 1988 NZLII flag
Re John Walter Mcardle v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 59 Federal Court of Australia Australia - Commonwealth 11 Mar 1988 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
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Robyn Leanne Slaven [1984] FCA 23 Federal Court of Australia Australia - Commonwealth 22 Feb 1984 AustLII flag
Cameron v Hogan [1934] ArgusLawRp 48; (1934) 40 ALR 298 Argus Law Reports Australia 3 Aug 1934 AustLII flag

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