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Taxation, Commissioner of v Energy Resources of Australia Ltd     23

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
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
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Kell and Rigby Pty Ltd v Flurrie Pty Ltd	[2006] NSWSC 906; (2006) 67 NSWLR 113; 12 BPR 23,813	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2006	AustLII		11
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Butterell v Douglas Group Pty Ltd	[2000] NSWSC 942; (2000) 35 ACSR 398; 18 ACLC 784	Supreme Court of New South Wales	Australia - New South Wales	10 Oct 2000	AustLII		9
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		8
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
Commissioner of Taxation v Messenger Press Pty Ltd	[2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381	Federal Court of Australia	Australia - Commonwealth	25 Jul 2013	AustLII		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
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
Victoria Co Ltd v Deputy Commissioner of Taxation	[2001] FCA 641	Federal Court of Australia	Australia - Commonwealth	8 Jun 2001	AustLII
Victoria Co Ltd v Deputy Commissioner of Taxation	[2000] FCA 1622	Federal Court of Australia	Australia - Commonwealth	15 Nov 2000	AustLII
Steele v Deputy Commissioner of Taxation P30/1998	[1998] HCATrans 383	High Court of Australia	Australia - Commonwealth	21 Oct 1998	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR TR97/7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Taxing Financial Arrangements: Harmonising Tax and Accounting?"	(2006) 4 (2) E-Journal of Tax Research 132	Fisher, Rodney	Australia	circa 2006	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Foreign Currency Translation: The Beginning Of A New Era"	[2005] JlATaxTA 7	Hanlon, Dean; Nethercott, Les	Australia	circa 2005	AustLII
"Taxing Financial Instruments: Uncertainty In Tax And Accounting?"	[2005] JlATaxTA 4	Fisher, Rodney	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
"Taxing Financial Arrangements: Harmonising Tax and Accounting?"	(2006) 4 (2) E-Journal of Tax Research 132	Fisher, Rodney	Australia	circa 2006	AustLII
"Taxing Financial Instruments: Uncertainty In Tax And Accounting?"	[2005] JlATaxTA 4	Fisher, Rodney	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Foreign Currency Translation: The Beginning Of A New Era"	[2005] JlATaxTA 7	Hanlon, Dean; Nethercott, Les	Australia	circa 2005	AustLII
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
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
Victoria Co Ltd v Deputy Commissioner of Taxation	[2001] FCA 641	Federal Court of Australia	Australia - Commonwealth	8 Jun 2001	AustLII
Victoria Co Ltd v Deputy Commissioner of Taxation	[2000] FCA 1622	Federal Court of Australia	Australia - Commonwealth	15 Nov 2000	AustLII
Steele v Deputy Commissioner of Taxation P30/1998	[1998] HCATrans 383	High Court of Australia	Australia - Commonwealth	21 Oct 1998	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR TR97/7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII