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Kidston Goldmines Ltd v Commissioner of Taxation   flag  51

[1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168
Federal Court of Australia
Australia - Commonwealth
7th August, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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
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 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
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
Ferozkohei and Commissioner of Taxation (Taxation) [2017] AATA 2405 Administrative Appeals Tribunal Australia 29 Nov 2017 AustLII flag 1
Ferozkohei and Commissioner of Taxation (Taxation) [2017] AATA 2406 Administrative Appeals Tribunal Australia 29 Nov 2017 AustLII flag 1
Theophilas v Chief Commissioner of State Revenue [2014] NSWCATAD 100 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Jul 2014 AustLII flag 10
Parabanks Shopping Centre Pty Ltd v Brine [2014] SADC 123 District Court of South Australia Australia - South Australia 14 Jul 2014 AustLII flag 1
Landfall Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 270; (2012) 91 ATR 613 Administrative Decisions Tribunal Australia - New South Wales 18 Dec 2012 AustLII flag 2
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR TR2012/3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income [2012] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Mytilinios v Chief Commissioner for State Revenue (RD) [2011] NSWADTAP 56 Administrative Decisions Tribunal Australia - New South Wales 6 Dec 2011 AustLII flag
Visy Industries USA Pty Ltd v Commissioner of Taxation [2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232 Federal Court of Australia Australia - Commonwealth 14 Sep 2011 AustLII flag 11
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
IEL Finance Ltd v Commissioner of Taxation [2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209 Federal Court of Australia Australia - Commonwealth 20 Aug 2010 AustLII flag 2
Watson v Deputy Commissioner of Taxation [2010] FCAFC 17; (2010) 182 FCR 104; (2010) 75 ATR 224; [2010] ATC 20-167 Federal Court of Australia Australia - Commonwealth 4 Mar 2010 AustLII flag 4
Ashwick (Qld) No 127 Pty Ltd v FCT [2009] FCA 1388; [2009] ATC 20-146 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 5
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD TD2009/17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD 17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Watson v Deputy Commissioner of Taxation [2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348 Federal Court of Australia Australia - Commonwealth 8 Aug 2008 AustLII flag 4
Re Taxpayer and FCT [2008] AATA 325; [2008] ATC 1-001; 68 ATR 717 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 2
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest? [2008] ATOTD 27 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/27 - Income tax: is the deductibility of compound interest determined according to the same principles as the deductibility of other interest? [2008] ATOTD TD2008/27 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Spassked Pty Ltd v FCT (No 2) [2007] FCAFC 205; (2007) 165 FCR 484; (2007) 245 ALR 350; (2007) 67 ATR 900 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 14
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/12 - Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries [2005] ATOTR TR2005/12 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Domjan and Commissioner of Taxation [2004] AATA 815; 56 ATR 1235 Administrative Appeals Tribunal Australia 5 Aug 2004 AustLII flag
Ivancic v Zardo [2004] ACTCA 11 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 4 Jun 2004 AustLII flag 2
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities [2004] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities [2004] ATOTR TR2004/4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Parrett v Secretary, Department of Family and Community Services [2002] FCA 716; (2002) 124 FCR 299; (2002) 35 AAR 299; (2002) 69 ALD 359; (2002) 5 (4) SSR 45 Federal Court of Australia Australia - Commonwealth 7 Jun 2002 AustLII flag 18
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR TR2000/2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/2 - Income tax: deductibility of interest on moneys drawn down under line of credit facilities and redraw facilities [2000] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
John Joseph Brown v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 746 Federal Court of Australia Australia - Commonwealth 30 Jun 1998 AustLII flag
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Federal Court of Australia Australia - Commonwealth 12 May 1997 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 Roberts; FCT v Smith [1995] ATOTR 25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings [1995] ATOTR TR95/33 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings [1995] ATOTR 33 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
FCT v Roberts; FCT v Smith [1995] ATOTR TR95/25 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Cunningham v Olliver [1994] FCA 1004 Federal Court of Australia Australia - Commonwealth 6 Apr 1994 AustLII flag 2
Re Commissioner of Taxation v Manchester Unity Ioof [1993] FCA 27; 113 ALR 113; 25 ATR 48 Federal Court of Australia Australia - Commonwealth 11 Feb 1993 AustLII flag 1
IT 2684 - Income tax: deductibility of interest on money borrowed to acquire units in a property unit trust [1992] ATOITR IT2684 Australian Taxation Office Australia - Commonwealth 4 Jun 1992 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Carr v Finance Corporation of Australia Ltd (No 1) [1981] HCA 20; (1981) 147 CLR 246; 34 ALR 449; (1981) 55 ALJR 397 High Court of Australia Australia - Commonwealth 12 May 1981 AustLII flag 728

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