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Taxation, Commissioner of v Energy Resources of Australia Ltd   flag  23

[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8
High Court of Australia
Australia - Commonwealth
20th June, 1996

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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 flag 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 flag 2
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 flag 8
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 flag 11
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 flag 75
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
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
Victoria Co Ltd v Deputy Commissioner of Taxation [2001] FCA 641 Federal Court of Australia Australia - Commonwealth 8 Jun 2001 AustLII flag
Victoria Co Ltd v Deputy Commissioner of Taxation [2000] FCA 1622 Federal Court of Australia Australia - Commonwealth 15 Nov 2000 AustLII flag
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 flag 9
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 flag 11
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 flag 258
Steele v Deputy Commissioner of Taxation P30/1998 [1998] HCATrans 383 High Court of Australia Australia - Commonwealth 21 Oct 1998 AustLII flag
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 flag 87
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 flag
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
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 flag
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 flag

Law Journal Articles Referring to this Case

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

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Associated Minerals Consolidated Ltd v Commissioner of Taxation (1994) 53 FCR 115; (1994) 124 ALR 254; (1994) 29 ATR 147 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 10
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Pattison (Inspector of Taxes) v Marine Midland Ltd [1984] AC 362 United Kingdom circa 1984 LexisNexis / Westlaw flag 7

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