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Federal Coke Co Pty Ltd v FCT     20

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
GNBF and Commissioner of Taxation (Taxation)	[2024] AATA 2152	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
TBLX and ZSCM and Commissioner of Taxation (Taxation)	[2023] AATA 2059	Administrative Appeals Tribunal	Australia	4 Jul 2023	AustLII
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
Ycnm v FCT	[2019] AATA 1592; (2019) 110 ATR 151	Administrative Appeals Tribunal	Australia	1 Jul 2019	AustLII		3
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII		2
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
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Taxpayer and Commissioner of Taxation	[2010] AATA 819	Administrative Appeals Tribunal	Australia	25 Oct 2010	AustLII
Reynolds Wines Ltd v Commissioner of Taxation	[2010] AATA 121; [2010] ATC 10-122	Administrative Appeals Tribunal	Australia	16 Feb 2010	AustLII
Taxpayer v Commissioner of Taxation	[2009] AATA 726; [2009] ATC 1-015	Administrative Appeals Tribunal	Australia	18 Sep 2009	AustLII
Re Berghofer and FCT	[2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964	Administrative Appeals Tribunal	Australia	19 Dec 2008	AustLII		2
Murdoch and Commissioner of Taxation	[2007] AATA 1791; 68 ATR 317	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Balfour-Whiting and Commissioner of Taxation	[2002] AATA 393	Administrative Appeals Tribunal	Australia	23 May 2002	AustLII
Barnett and Commissioner of Taxation	[1999] AATA 950; 43 ATR 1221	Administrative Appeals Tribunal	Australia	15 Dec 1999	AustLII		5
Coward and Commissioner of Taxation	[1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83	Administrative Appeals Tribunal	Australia	9 Mar 1999	AustLII		9
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
Cameron v Hogan	[1934] ArgusLawRp 48; (1934) 40 ALR 298	Argus Law Reports	Australia	3 Aug 1934	AustLII
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance	[2024] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR CR2023/45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR 45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR CR2021/58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR CR2021/36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR 58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR CR2021/100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR CR2021/37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
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
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
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR CR2020/5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
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
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
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
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
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
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
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
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
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
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
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR CR2015/55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
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
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
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
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
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
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
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
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
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
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
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
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR CR2012/35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
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
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
Special Dividend and Capital Return	[2012] ATOCR 52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
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
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR 35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
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
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
Special Dividend and Capital Return	[2012] ATOCR CR2012/52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
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
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
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
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
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR CR2011/37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
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
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR 103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
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
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
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
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
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
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
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
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
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR CR2010/23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
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
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
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
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR 48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
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
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
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
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 2009/71 - 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
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
Biodiversity Banking and Offsets Scheme	[2009] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
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
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
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 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
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
Biodiversity Banking and Offsets Scheme	[2009] ATOCR CR2009/77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
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
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
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
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
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
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
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
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
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
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
Conservation Reserves and Sustainable Grazing Schemes	[2007] ATOCR 87	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Assistance for Skippers and Crew	[2007] ATOCR 72	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
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
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
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
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
Conservation Reserves and Sustainable Grazing Schemes	[2007] ATOCR CR2007/87	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Assistance for Skippers and Crew	[2007] ATOCR CR2007/72	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
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
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
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
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
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
Sladden v Commissioner of Taxation	[2024] FCAFC 122	Federal Court of Australia	Australia - Commonwealth	19 Sep 2024	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
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
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		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		9
Esso Australia Resources Pty Ltd v The Commissioner of Taxation	[2011] FCA 565	Federal Court of Australia	Australia - Commonwealth	30 May 2011	AustLII		2
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		16
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		23
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
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
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		6
Murdoch v FCT	[2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490	Federal Court of Australia	Australia - Commonwealth	28 May 2008	AustLII
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
Shell Petroleum Co Ltd v FCT	[2005] FCA 982; (2005) 60 ATR 173	Federal Court of Australia	Australia - Commonwealth	21 Jul 2005	AustLII		6
Lopez v Deputy Commissioner of Taxation	[2004] FCA 756	Federal Court of Australia	Australia - Commonwealth	16 Jun 2004	AustLII		2
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		22
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII		2
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		22
QCT Resources Ltd v Commissioner of Taxation	[1997] FCA 405	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII
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		6
MIM Holdings Ltd v Commissioner of Taxation	[1996] FCA 1614	Federal Court of Australia	Australia - Commonwealth	12 Jul 1996	AustLII
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
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		5
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
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		26
Reuter v Commissioner of Taxation (Cth)	[1993] FCA 576; (1993) 27 ATR 256	Federal Court of Australia	Australia - Commonwealth	2 Dec 1993	AustLII		20
Paton v Campbell Capital Ltd	[1993] FCA 449	Federal Court of Australia	Australia - Commonwealth	10 Sep 1993	AustLII		12
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Bostik Australia Pty Ltd v Gorgevski (No 1)	[1992] FCA 271; 36 FCR 20	Federal Court of Australia	Australia - Commonwealth	9 Jun 1992	AustLII		10
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
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
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd	[1991] FCA 144	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation	[1990] FCA 341	Federal Court of Australia	Australia - Commonwealth	5 Sep 1990	AustLII
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Re Peter J Stapleton v Commissioner of Taxation	[1989] FCA 305	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
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
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		2
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
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
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		11
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
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		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		53
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
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		1
Case K70 v Commissioner of Inland Revenue	[1988] NZTRA 43	New Zealand Taxation Review Authority	New Zealand	16 Sep 1988	NZLII
Commissioner of State Revenue v Telgrove Pty Ltd	[2021] QCATA 67	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	28 May 2021	AustLII		2
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		25
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		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		7
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
Morris v Riverwild Management Pty Ltd	[2009] VSC 439	Supreme Court of Victoria	Australia - Victoria	2 Oct 2009	AustLII		11
FCT v McNeil	[2006] HCATrans 300	Transcript of Proceedings	Australia - Commonwealth	14 Jun 2006	AustLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"	[2005] RevenueLawJl 9	Boccabella, Dale	Australia	circa 2005	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"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
"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
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Beswick v Beswick	[1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932	House of Lords	United Kingdom	29 Jun 1967	BAILII		171
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		84
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			66
"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
"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
Case K70 v Commissioner of Inland Revenue	[1988] NZTRA 43	New Zealand Taxation Review Authority	New Zealand	16 Sep 1988	NZLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
FCT v Squatting Investment Co Ltd	[1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36	Privy Council	Australia - Commonwealth	21 Jan 1954	AustLII		25
Commissioner of State Revenue v Telgrove Pty Ltd	[2021] QCATA 67	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	28 May 2021	AustLII		2
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		25
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		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		7
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
Morris v Riverwild Management Pty Ltd	[2009] VSC 439	Supreme Court of Victoria	Australia - Victoria	2 Oct 2009	AustLII		11
FCT v McNeil	[2006] HCATrans 300	Transcript of Proceedings	Australia - Commonwealth	14 Jun 2006	AustLII		2
Littlewoods Mail Order Stores Ltd v IR Commrs	[1969] 3 All ER 855; [1969] 1 WLR 1241; 45 Tax Cas 519		United Kingdom	circa 1969	LexisNexis		28
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		187
Burmah Steam Ship Co v Commissioners of Inland Revenue	(1930) 16 Tax Cas 67; [1931] SC 156		United Kingdom - Scotland	circa 1931			29
Ridge Securities Ltd v Inland Revenue Commissioners	[1964] 1 WLR 479		United Kingdom	circa 1964	LexisNexis / Westlaw		23
Inland Revenue Commissioners v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39