LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Commissioner of Taxation v Cooper   flag  160

[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616
Federal Court of Australia
Australia - Commonwealth
9th May, 1991

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 flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual [2024] ATOTR TR2024/3 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TD 2024/7 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on an investment business [2024] ATOTD 7 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Bowerman and Commissioner of Taxation (Taxation) [2023] AATA 3547 Administrative Appeals Tribunal Australia 31 Oct 2023 AustLII flag
DiStefano and Commissioner of Taxation (Taxation) [2023] AATA 1697 Administrative Appeals Tribunal Australia 16 Jun 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TD 2023/D4 - Income tax: deductions for financial advice fees paid by individuals who are not carrying on a business [2023] ATODTD TD2023/D4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual [2023] ATODTR TR2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
London and Commissioner of Taxation (Taxation) [2022] AATA 644 Administrative Appeals Tribunal Australia 4 Apr 2022 AustLII flag
Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067 Administrative Appeals Tribunal Australia 30 Aug 2021 AustLII flag
DPP v Zheng [2021] NSWSC 131 Supreme Court of New South Wales Australia - New South Wales 23 Feb 2021 AustLII flag 3
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR TR2021/1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
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 flag
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 flag
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses? [2021] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Lambourne and Commissioner of Taxation (Taxation) [2020] AATA 4562 Administrative Appeals Tribunal Australia 12 Nov 2020 AustLII flag 1
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
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 flag
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 flag
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation [2019] FCA 228 Federal Court of Australia Australia - Commonwealth 28 Feb 2019 AustLII flag 1
McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77 Administrative Appeals Tribunal Australia 31 Jan 2019 AustLII flag
Commissioner of Taxation v Sharpcan Pty Ltd [2018] FCAFC 163 Federal Court of Australia Australia - Commonwealth 27 Sep 2018 AustLII flag 1
Mitchell and Commissioner of Taxation (Taxation) [2018] AATA 2507 Administrative Appeals Tribunal Australia 27 Jul 2018 AustLII flag
Watts and Commissioner of Taxation (Taxation) [2017] AATA 2030 Administrative Appeals Tribunal Australia 31 Oct 2017 AustLII flag 1
Masters and Commissioner of Taxation (Taxation) [2017] AATA 1042 Administrative Appeals Tribunal Australia 30 Jun 2017 AustLII flag 1
Vakiloroaya and Commissioner of Taxation (Taxation) [2017] AATA 95 Administrative Appeals Tribunal Australia 31 Jan 2017 AustLII flag 1
Thambiannan and Commissioner of Taxation (Taxation) [2016] AATA 1004 Administrative Appeals Tribunal Australia 8 Dec 2016 AustLII flag 1
WTPG and Commissioner of Taxation (Taxation) [2016] AATA 971 Administrative Appeals Tribunal Australia 30 Nov 2016 AustLII flag
Landy and Commissioner of Taxation [2016] AATA 754 Administrative Appeals Tribunal Australia 28 Sep 2016 AustLII flag 1
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73 Federal Court of Australia Australia - Commonwealth 11 Jun 2015 AustLII flag 15
Ting and Commissioner of Taxation [2015] AATA 166; [2015] ATC 10-386 Administrative Appeals Tribunal Australia 23 Feb 2015 AustLII flag 6
John Holland Group Pty Ltd v Commissioner of Taxation [2014] FCA 1332 Federal Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 1
Ogden and Commissioner of Taxation [2014] AATA 385 Administrative Appeals Tribunal Australia 20 Jun 2014 AustLII flag 3
Gleeson and Commissioner of Taxation [2013] AATA 920 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 1
Hancox v Commissioner of Taxation [2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574 Federal Court of Australia Australia - Commonwealth 29 Jul 2013 AustLII flag 5
Environment Protection Authority v Ravensworth Operations Pty Ltd [2013] NSWLEC 92 Land and Environment Court of New South Wales Australia - New South Wales 25 Jun 2013 AustLII flag 3
Healy v FCT [2013] AATA 281; 96 ATR 123; [2013] ATC 10-311 Administrative Appeals Tribunal Australia 7 May 2013 AustLII flag 5
Fardell v FCT [2011] AATA 725; [2011] ATC 10-208; (2011) 85 ATR 812 Administrative Appeals Tribunal Australia 19 Oct 2011 AustLII flag 8
Australian Securities and Investments Commission (ASIC) v Administrative Appeals Tribunal [2011] FCAFC 114; (2011) 195 FCR 485; (2011) 281 ALR 93; (2011) 85 ACSR 227; (2011) 123 ALD 1 Federal Court of Australia Australia - Commonwealth 31 Aug 2011 AustLII flag 8
Park v Commissioner of Taxation [2011] AATA 567; 84 ATR 672 Administrative Appeals Tribunal Australia 18 Aug 2011 AustLII flag 2
Russell v Commissioner of Taxation [2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 19
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 flag 43
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780 Federal Court of Australia Australia - Commonwealth 29 Jul 2010 AustLII flag 85
Commissioner of Taxation v Anstis [2010] HCATrans 183 High Court of Australia Australia - Commonwealth 29 Jul 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 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings [2010] ATOCR CR2010/5 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Commissioner of Taxation v Anstis [2009] FCAFC 154; (2009) 180 FCR 288; (2009) 73 ATR 483; [2009] ATC 20-142 Federal Court of Australia Australia - Commonwealth 4 Nov 2009 AustLII flag 1
Re Applicant and FCT [2009] AATA 478; [2009] ATC 1-009; 75 ATR 761 Administrative Appeals Tribunal Australia 26 Jun 2009 AustLII flag
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 flag 16
Anstis v FCT [2009] FCA 286; (2009) 72 ATR 940; [2009] ATC 20-098 Federal Court of Australia Australia - Commonwealth 1 Apr 2009 AustLII flag 1
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 flag 88
Commissioner of Taxation v Day [2008] HCATrans 315 High Court of Australia Australia - Commonwealth 28 Aug 2008 AustLII flag
Re Southwell-Keely and FCT [2008] AATA 606; 73 ATR 239 Administrative Appeals Tribunal Australia 3 Jul 2008 AustLII flag 1
Re Frisch and FCT [2008] AATA 462; [2008] ATC 10-031; (2008) 72 ATR 551 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 4
Re Lenten and FCT [2008] AATA 281; [2008] ATC 10-017; 71 ATR 862 Administrative Appeals Tribunal Australia 9 Apr 2008 AustLII flag 1
Re Cheung and FCT [2008] AATA 220; [2008] ATC 10-011; 71 ATR 335 Administrative Appeals Tribunal Australia 19 Mar 2008 AustLII flag 1
Staker and Commissioner of Taxation [2007] AATA 1442; (2007) 66 ATR 895 Administrative Appeals Tribunal Australia 20 Jun 2007 AustLII flag 2
Taxpayer and Commissioner of Taxation [2006] AATA 941; 64 ATR 1173 Administrative Appeals Tribunal Australia 3 Nov 2006 AustLII flag
Ergon Energy Corporation Ltd v Commissioner of Taxation [2006] FCAFC 125; (2006) 153 FCR 551; 232 ALR 652; 94 ALD 1; 64 ATR 130 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 32
Taxpayer and Commissioner of Taxation [2006] AATA 100; 61 ATR 1192 Administrative Appeals Tribunal Australia 7 Feb 2006 AustLII flag 1
FCT v Ergon Energy Corporation Ltd [2005] FCA 1918; 42 AAR 414; 61 ATR 366 Federal Court of Australia Australia - Commonwealth 23 Dec 2005 AustLII flag 1
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
CR 2004/30 - Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd [2004] ATOCR CR2004/30 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/30 - Income tax: The deductibility of expenditure incurred on food and drink by shoppers carrying out assignments for Shopper Anonymous (WA) Pty Ltd [2004] ATOCR 30 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Turner v Kowloon Holdings Pty Ltd [2003] WASCA 276 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Nov 2003 AustLII flag 8
Attorney-General for the Commonwealth v Kevin and Jennifer [2003] FamCA 94; [2003] FLC 93-127; (2003) 172 FLR 300; (2003) 30 Fam LR 1; [2003] EOC 93-265 Family Court of Australia Australia 21 Feb 2003 AustLII flag 54
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR TR2003/16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/16 - Income tax: deductibility of protective items [2003] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Morris v Commissioner of Taxation [2002] FCA 616 Federal Court of Australia Australia - Commonwealth 14 May 2002 AustLII flag 4
Hazim v Secretary, Department of Family and Community Services [2002] FCA 242; (2002) 116 FCR 533; (2002) 34 AAR 458; (2002) 68 ALD 39; (2002) 5 (3) SSR 32 Federal Court of Australia Australia - Commonwealth 14 Mar 2002 AustLII flag 9
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7 Federal Court of Australia Australia - Commonwealth 31 Jul 2000 AustLII flag 25
Settlers Holdings Pty Ltd v Coles Myer Property Developments Pty Ltd [2000] WASCA 147; (2000) 109 LGERA 203 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Jun 2000 AustLII flag 5
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 flag 35
Taxation, Commissioner of (Cth) v Service [1999] FCA 1304; 42 ATR 725 Federal Court of Australia Australia - Commonwealth 16 Sep 1999 AustLII flag 1
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [1999] FCA 1060 Federal Court of Australia Australia - Commonwealth 4 Aug 1999 AustLII flag 2
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
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 flag
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 flag
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions [1998] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
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 flag
TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business [1998] ATOTR TR98/9 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
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 flag
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 flag
Commissioner of Taxation v Roger Gareth Munro [1997] FCA 1098 Federal Court of Australia Australia - Commonwealth 24 Oct 1997 AustLII flag 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 flag 22
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
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
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR TR97/12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear [1997] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
Guo Wei Zhi v Minister of Immigration and Ethnic Affairs and the Refugee Review Tribunal [1996] FCA 1430 Federal Court of Australia Australia - Commonwealth 30 Apr 1996 AustLII flag
VT95/11 and Commissioner of Taxation [1996] AATA 16; (1996) 31 ATR 1349 Administrative Appeals Tribunal Australia 19 Jan 1996 AustLII flag 3
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings [1996] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings [1996] ATOTR TR96/16 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/18 - Income tax: cosmetics and other personal grooming expenses [1996] ATOTR TR96/18 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Jill Honor Mansfield v Commissioner of Taxation [1995] FCA 1742 Federal Court of Australia Australia - Commonwealth 13 Dec 1995 AustLII flag
Barry Nicholas Ivanac v Deputy Commissioner of Taxation [1995] FCA 1621 Federal Court of Australia Australia - Commonwealth 26 Oct 1995 AustLII flag
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Commissioner of Taxation v Errol William Holmes [1995] FCA 1420 Federal Court of Australia Australia - Commonwealth 3 Aug 1995 AustLII flag
Ronald Grant Brand v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1233 Federal Court of Australia Australia - Commonwealth 5 May 1995 AustLII flag
QT94/45 and Commissioner of Taxation [1995] AATA 17 Administrative Appeals Tribunal Australia 3 Feb 1995 AustLII flag
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15
TD 95/60 - Income tax: are fees paid for obtaining investment advice an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997 (ITAA 1997) for taxpayers who are not carrying on an investment business? [1995] ATOTD TD95/60 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions [1995] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
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 flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions [1995] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions [1995] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR TR95/6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/8 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
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 flag
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 flag
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/12 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
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 flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR TR95/22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
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 flag
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions [1995] ATOTR TR95/18 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/19 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
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 flag
NT93/192 and Commissioner of Taxation [1994] AATA 602; (1994) 29 ATR 1077 Administrative Appeals Tribunal Australia 18 Aug 1994 AustLII flag 34
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR TR94/22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees [1994] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Dept of Social Security v SRA [1993] FCA 573; (1993) 43 FCR 299; (1993) 118 ALR 467; (1993) 18 AAR 498; (1993) 77 SSR 1130; (1993) 31 ALD 1 Federal Court of Australia Australia - Commonwealth 1 Dec 1993 AustLII flag 57
Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 322; (1993) 115 ALR 1 Federal Court of Australia Australia - Commonwealth 9 Jul 1993 AustLII flag 80
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
TD 93/26 - Income tax: is the cost of a meal purchased after the completion of one job and prior to the commencement of another job an allowable deduction? [1993] ATOTD 26 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/22 - Income tax: is a professional sportsperson who is required to take out private health insurance entitled to a deduction for related contributions under subsection 51(1)? [1993] ATOTD 22 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/114 - Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure? [1993] ATOTD TD93/114 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/112 - Income tax: is a taxpayer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to a deduction for a weight reduction program? [1993] ATOTD TD93/112 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/26 - Income tax: is the cost of a meal purchased after the completion of one job and prior to the commencement of another job an allowable deduction? [1993] ATOTD TD93/26 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/22 - Income tax: is a professional sportsperson who is required to take out private health insurance entitled to a deduction for related contributions under subsection 51(1)? [1993] ATOTD TD93/22 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/114 - Income tax: is a police officer, who is required to maintain an adequate level of physical fitness in order to undertake police duties, entitled to claim a deduction for fitness related expenditure? [1993] ATOTD 114 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/112 - Income tax: is a taxpayer who is required, as a condition of employment, to be within a specified weight to height ratio entitled to a deduction for a weight reduction program? [1993] ATOTD 112 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Kemp v Commissioner of Taxation (Cth) [1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75 Federal Court of Australia Australia - Commonwealth 24 Sep 1992 AustLII flag 1
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
Re Mario Abbotto v Noel Brian Purcell, Magistrate and Malcolm William Thorpe [1991] FCA 657; (1992) 25 ALD 710 Federal Court of Australia Australia - Commonwealth 20 Dec 1991 AustLII flag 1
Commissioner of Taxation v Studdert [1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762 Federal Court of Australia Australia - Commonwealth 4 Dec 1991 AustLII flag 14
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 426 Federal Court of Australia Australia - Commonwealth 6 Sep 1991 AustLII flag
NT91/33 and Commissioner of Taxation [1991] AATA 658; 22 ATR 3356 Administrative Appeals Tribunal Australia 6 Aug 1991 AustLII flag
VT90/257 and Commissioner of Taxation [1991] AATA 154 Administrative Appeals Tribunal Australia 27 Jun 1991 AustLII flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9

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 flag
"Unreasonableness and Error of Law" (2001) 24 University of New South Wales Law Journal 315 Aronson, Mark Australia circa 2001 AustLII flag 5

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act 1976 (Cth) s56
Trade Practices Act 1974 (Cth) s52
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hughes v Canon Australia Pty Ltd [1990] FCA 27; (1990) 8 ACLC 209 Federal Court of Australia Australia - Commonwealth 9 Feb 1990 AustLII flag 8
Appleglen Pty Ltd v Mainzeal Corporation Pty Ltd [1988] FCA 15; (1988) 79 ALR 634 Federal Court of Australia Australia - Commonwealth 3 Feb 1988 AustLII flag 76
Biotechnology Australia Pty Ltd v Pace (1988) 15 NSWLR 130; (1988) 26 IR 411 Australia - New South Wales circa 1988 LexisNexis AU flag 152
Bryan E Fencott & Associates Pty Ltd v Eretta Pty Ltd [1987] FCA 102; (1987) 16 FCR 497 Federal Court of Australia Australia - Commonwealth 31 Mar 1987 AustLII flag 345
Lucas v Yorke (1983) 50 ALR 228; (1983) 58 ALJR 20 Australia circa 1983 LexisNexis AU flag 64
Ilat Nominees Pty Ltd v Murragong Nominees Pty Ltd [1980] FCA 162; (1980) 48 FLR 385 Federal Court of Australia Australia - Commonwealth 19 Dec 1980 AustLII flag 15
Courtney and Fairbairn Ltd v Tolaini Brothers (Hotels) Ltd [1975] 1 All ER 716; [1975] 1 WLR 297 United Kingdom circa 1975 LexisNexis flag 70

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback