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Commissioner of Taxation v Roberts, JD Commissioner of Taxation v Smith, vR   flag  19

[1992] FCA 543
Federal Court of Australia
Australia - Commonwealth
12th November, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
PR 2024/8 - WA Blue Gum Project 2024 [2024] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2024 AustLII flag
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/11 - Mortgage House Blended Plus Loan Facility [2023] ATOPR 11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/11 - Mortgage House Blended Plus Loan Facility [2023] ATOPR PR2023/11 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/10 - Tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2023] ATOPR PR2023/10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/7 - WA Blue Gum Project 2023 [2023] ATOPR PR2023/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2023/10 - Tax consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2023] ATOPR 10 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2023 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2022/4 - WA Blue Gum Project 2022 [2022] ATOPR PR2022/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2022 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR 5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/13 - Tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2021] ATOPR 13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/5 - Income tax: WA Blue Gum Project 2021 [2021] ATOPR PR2021/5 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2021/13 - Tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer [2021] ATOPR PR2021/13 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2021 AustLII flag
PR 2020/8 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility [2020] ATOPR PR2020/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR PR2020/7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/4 - Income tax: taxation consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2020] ATOPR PR2020/4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/8 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility [2020] ATOPR 8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/7 - Income tax: WA Blue Gum Project 2020 [2020] ATOPR 7 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag
PR 2020/4 - Income tax: taxation consequences for a borrower being charged an 'Indexed Rate' of interest under a home loan [2020] ATOPR 4 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Federal Court Rules (Cth)
Costs Act 1867 (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
PR 2020/8 - Income tax: tax consequences for a borrower being charged a discounted home loan interest rate calculated under the Blended Plus Loan Facility [2020] ATOPR PR2020/8 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2020 AustLII flag

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