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FCT v Forsyth     97

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Shugai and Commissioner of Taxation (Taxation)	[2024] AATA 3619	Administrative Appeals Tribunal	Australia	10 Oct 2024	AustLII
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Mfula and Commissioner of Taxation (Taxation)	[2021] AATA 3067	Administrative Appeals Tribunal	Australia	30 Aug 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR TR2021/4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Hiremani and Commissioner of Taxation (Taxation)	[2020] AATA 1653	Administrative Appeals Tribunal	Australia	5 Jun 2020	AustLII		2
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997	[2020] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TR 2020/1 - Income tax: employees: deductions for work expenses under section 8-1 of the Income Tax Assessment Act 1997	[2020] ATOTR TR2020/1	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
Hussain and Commissioner of Taxation (Taxation)	[2018] AATA 1111	Administrative Appeals Tribunal	Australia	3 May 2018	AustLII
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation	[2017] FCA 875	Federal Court of Australia	Australia - Commonwealth	3 Aug 2017	AustLII
Ogden and Commissioner of Taxation (Taxation)	[2016] AATA 32	Administrative Appeals Tribunal	Australia	29 Jan 2016	AustLII		1
Bhatti and Commissioner of Taxation	[2016] AATA 24	Administrative Appeals Tribunal	Australia	22 Jan 2016	AustLII		4
Ogden v Commissioner of Taxation	[2014] FCA 1111	Federal Court of Australia	Australia - Commonwealth	16 Oct 2014	AustLII		2
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
Russell and Commissioner of Taxation	[2013] AATA 621	Administrative Appeals Tribunal	Australia	30 Aug 2013	AustLII
Healy v FCT	[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311	Administrative Appeals Tribunal	Australia	7 May 2013	AustLII		5
Shin and Commissioner of Taxation	[2010] AATA 1013	Administrative Appeals Tribunal	Australia	13 Dec 2010	AustLII		2
Shin and Commissioner of Taxation	[2010] AATA 1012	Administrative Appeals Tribunal	Australia	13 Dec 2010	AustLII
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII		43
Re Applicant and FCT	[2009] AATA 627; (2009) 76 ATR 671; [2009] ATC 1-013	Administrative Appeals Tribunal	Australia	21 Aug 2009	AustLII		3
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
Ovens and Commissioner of Taxation	[2009] AATA 166; [2009] ATC 10-081; (2009) 75 ATR 479	Administrative Appeals Tribunal	Australia	13 Mar 2009	AustLII		4
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Taxpayer and Commissioner of Taxation	[2006] AATA 100; 61 ATR 1192	Administrative Appeals Tribunal	Australia	7 Feb 2006	AustLII		1
GSTR 2006/4 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose	[2006] ATOGSTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/4 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose	[2006] ATOGSTR GSTR2006/4	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2005/D7 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose	[2005] ATODGSTR GSTR2005/D7	Australian Taxation Office	Australia - Commonwealth	19 Oct 2005	AustLII
Re Hobart Central Child Care Pty Ltd and FCT	[2005] AATA 1027; 60 ATR 1314	Administrative Appeals Tribunal	Australia	18 Oct 2005	AustLII		14
TR 2003/16 - Income tax: deductibility of protective items	[2003] ATOTR TR2003/16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/16 - Income tax: deductibility of protective items	[2003] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Mandikos and Commissioner of Taxation	[2001] AATA 716; 48 ATR 1077	Administrative Appeals Tribunal	Australia	16 Aug 2001	AustLII
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
GSTR 1999/D8 - Goods and Services Tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose	[1999] ATODGSTR GSTR1999/D8	Australian Taxation Office	Australia - Commonwealth	22 Dec 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Pollak Partners Pty Ltd and Commissioner of Taxation	[1998] AATA 569; 39 ATR 1120	Administrative Appeals Tribunal	Australia	29 Jul 1998	AustLII
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/6	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions	[1998] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 502; 37 ATR 1144	Administrative Appeals Tribunal	Australia	24 Nov 1997	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR TR95/13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR TR95/17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses	[1995] ATOTR TR95/20	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses	[1995] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
Collector of Customs v Rottnest Island Authority	[1994] FCA 876; (1994) 48 FCR 177; (1994) 119 ALR 406; 119 AAR 70; 32 ALD 1	Federal Court of Australia	Australia - Commonwealth	17 Jan 1994	AustLII		12
Case No VT 93/57	[1994] AATA 1; 27 ATR 1127	Administrative Appeals Tribunal	Australia	13 Jan 1994	AustLII
Rottnest Island Authority and Collector of Customs	[1993] AATA 183	Administrative Appeals Tribunal	Australia	15 Jun 1993	AustLII
NT92/166 and Deputy Commissioner of Taxation	[1993] AATA 500; 27 ATR 1102	Administrative Appeals Tribunal	Australia	18 May 1993	AustLII
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs	[1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829	Federal Court of Australia	Australia - Commonwealth	23 Apr 1993	AustLII		45
TR 93/30 - Income tax: deductions for home office expenses	[1993] ATOTR TR93/30	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/30 - Income tax: deductions for home office expenses	[1993] ATOTR 30	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Taxation Appeals	[1992] AATA 140	Administrative Appeals Tribunal	Australia	11 May 1992	AustLII
VT90/257 and Commissioner of Taxation	[1991] AATA 154	Administrative Appeals Tribunal	Australia	27 Jun 1991	AustLII
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
Argy v Blunts & Lane Cove Real Estate Pty Ltd	[1990] FCA 51; (1990) 26 FCR 112; [1990] ATPR 41-015	Federal Court of Australia	Australia - Commonwealth	1 Mar 1990	AustLII		176
VT86/1872 and Commissioner of Taxation	[1989] AATA 245; (1989) 21 ATR 3120	Administrative Appeals Tribunal	Australia	27 Nov 1989	AustLII		2
It 2558 - Income Tax : Meal Expenses in Relation To Self-Education Claim	[1989] ATOITR IT2558	Australian Taxation Office	Australia - Commonwealth	7 Sep 1989	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v LR Ryder	[1989] FCA 85; 20 FCR 568; 98 ALR 320; 20 ATR 443	Federal Court of Australia	Australia - Commonwealth	29 Mar 1989	AustLII
NT86/11777 and Commissioner of Taxation	[1988] AATA 274; (1988) 19 ATR 3880	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII		2
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
NT87/75 and Commissioner of Taxation	[1988] AATA 484	Administrative Appeals Tribunal	Australia	3 May 1988	AustLII
NT86/10274 and Commissioner of Taxation	[1988] AATA 482; 19 ATR 3461	Administrative Appeals Tribunal	Australia	3 May 1988	AustLII
NT86/6866-67 and Commissioner of Taxation	[1988] AATA 480; 19 ATR 3552	Administrative Appeals Tribunal	Australia	2 May 1988	AustLII
NT86/10520 and Commissioner of Taxation	[1988] AATA 467; 19 ATR 3575	Administrative Appeals Tribunal	Australia	15 Apr 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Vicki L Noume	[1988] FCA 69	Federal Court of Australia	Australia - Commonwealth	16 Mar 1988	AustLII
It 2459 - Income Tax : Home Study Expenses in Relation To Self-Education Claim	[1988] ATOITR IT2459	Australian Taxation Office	Australia - Commonwealth	14 Jan 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Rotraud Annelie Brixius	[1987] FCA 400	Federal Court of Australia	Australia - Commonwealth	6 Nov 1987	AustLII		1
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust)	[1987] FCA 317	Federal Court of Australia	Australia - Commonwealth	17 Sep 1987	AustLII
NT79/38 and Commissioner of Taxation	[1987] AATA 678	Administrative Appeals Tribunal	Australia	18 Jun 1987	AustLII
AT85/78 and Commissioner of Taxation	[1987] AATA 191	Administrative Appeals Tribunal	Australia	19 May 1987	AustLII
AT85/98 and Commissioner of Taxation	[1987] AATA 145	Administrative Appeals Tribunal	Australia	16 Apr 1987	AustLII
B357-360/1985 and Commissioner of Taxation	[1987] AATA 86; 18 ATR 3319	Administrative Appeals Tribunal	Australia	11 Mar 1987	AustLII
It 2135 - Income Tax : Home Office Expenses Application of Recent Court Decision	[1985] ATOITR IT2135	Australian Taxation Office	Australia - Commonwealth	11 Feb 1985	AustLII
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
It 194 - Home Office Expenses	[1981] ATOITR IT194	Australian Taxation Office	Australia - Commonwealth	15 Jul 1981	AustLII
It 193 - Home Office Expenses - Professional Persons	[1981] ATOITR IT193	Australian Taxation Office	Australia - Commonwealth	15 Apr 1981	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1
"The Cashflow/Tax Value and Consistent Entity Regimes: an Overview of the Draft Bill"	(2000) 3 (4) Journal of Australian Taxation 301	Barkoczy, Stephen	Australia	circa 2000	AustLII
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law"	(1999) 21 Sydney Law Review 453	Stewart, Miranda	Australia	circa 1999	AustLII		5
"Deductions for Travel between Home and Work"	(1999) 2 (5) Journal of Australian Taxation 366	Barkoczy, Stephen	Australia	circa 1999	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v Banks	[1978] 2 NZLR 472; (1978) 3 NZTC 61,236		New Zealand	circa 1978	LexisNexis		37
FCT v Faichney	[1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435	High Court of Australia	Australia - Commonwealth	15 Dec 1972	AustLII		73
Horton v Young	(1972) 1 Ch 157; 47 Tax Cas 60	Court of Chancery	United Kingdom	circa 1972	LexisNexis / Westlaw		26
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU		131
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII		127
CIR v Castle	(1971) 2 ATR 481		Australia	circa 1971	Legal Online / Westlaw		4
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Newsom v Robertson	(1953) 1 Ch 7; 33 Tax Cas 452	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw		39
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
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
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII		115
Manning Shire Council v Caernarvon Pty Ltd	5 ALR 330; [1977] 1 NSWLR 202; (1977) 34 LGRA 441; 5 ATR 315		Australia	circa 1936	LexisNexis AU		21