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Taxation, Federal Commissioner of v Rowe   flag  53

[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
29th April, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Bass v Permanent Trustee Co Ltd [1999] HCA 9; (1999) 198 CLR 334; 161 ALR 399; (1999) 73 ALJR 522; [1999] ATPR 41-682 High Court of Australia Australia - Commonwealth 24 Mar 1999 AustLII flag 880
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
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
Amadio Pty Ltd v Henderson [1998] FCA 823; (1998) 81 FCR 149 Federal Court of Australia Australia - Commonwealth 14 Jul 1998 AustLII flag 78
Siganto v R [1998] HCA 74; (1999) 159 ALR 94; (1998) 19 Leg Rep C 1 High Court of Australia Australia - Commonwealth 3 Dec 1998 AustLII flag 75
Weyers v FCT [2006] FCA 818; (2006) 63 ATR 268 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 31
Whitaker v FCT [1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219 Federal Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 30
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
Commissioner of Taxation v CSR Ltd [2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559 Federal Court of Australia Australia - Commonwealth 26 Oct 2000 AustLII flag 22
Haxton v Equuscorp Pty Ltd [2010] VSCA 1; (2010) 28 VR 499; (2010) 265 ALR 336 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Jan 2010 AustLII flag 19
Jamieson v Westpac Banking Corporation [2014] QSC 32; (2014) 283 FLR 286; (2014) 98 ACSR 63 Supreme Court of Queensland Australia - Queensland 7 Mar 2014 AustLII flag 18
Barratt v Howard [1999] FCA 1132; (1999) 165 ALR 605; (1999) 92 IR 350 Federal Court of Australia Australia - Commonwealth 19 Aug 1999 AustLII flag 17
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 11
Watson v South Australia [2010] SASCFC 69; (2010) 278 ALR 168; (2010) 208 A Crim R 1 Supreme Court of South Australia - Full Court Australia - South Australia 9 Dec 2010 AustLII flag 9
Clough Ltd v Commissioner of Taxation [2021] FCAFC 197; 114 ATR 1 Federal Court of Australia Australia - Commonwealth 12 Nov 2021 AustLII flag 7
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2012] VSC 108 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 7
Tomasetti v Brailey [2011] NSWSC 1446 Supreme Court of New South Wales Australia - New South Wales 17 Nov 2011 AustLII flag 7
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
Denmark Community Windfarm Ltd v Commissioner of Taxation [2017] FCA 478; (2017) 105 ATR 746 Federal Court of Australia Australia - Commonwealth 10 May 2017 AustLII flag 2
Batchelor v Commissioner of Taxation [2013] AATA 93 Administrative Appeals Tribunal Australia 22 Feb 2013 AustLII flag 2
Punch v Council of The NSW Bar Association [2007] NSWCA 93; 69 NSWLR 485 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Apr 2007 AustLII flag 2
McNally v Commissioner of Taxation [2007] FCA 51 Federal Court of Australia Australia - Commonwealth 2 Feb 2007 AustLII flag 2
Theden v Nominal Defendant [2005] QCA 236 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Jun 2005 AustLII flag 2
CSR Ltd v Commissioner of Taxation [2000] FCA 403 Federal Court of Australia Australia - Commonwealth 31 Mar 2000 AustLII flag 2
Denmark Community Windfarm Ltd v Commissioner of Taxation [2018] FCAFC 11 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 1
SkyCity Adelaide Pty Ltd v Treasurer of South Australia [2024] HCATrans 64 High Court of Australia Australia - Commonwealth 12 Sep 2024 AustLII flag
Bains and Commissioner of Taxation (Taxation) [2023] AATA 2477 Administrative Appeals Tribunal Australia 11 Aug 2023 AustLII flag
RHDB and Commissioner of Taxation (Taxation) [2017] AATA 3091 Administrative Appeals Tribunal Australia 20 Dec 2017 AustLII flag
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme [2017] ATOCR CR2017/23 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR CR2017/15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme [2017] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Falk and Commissioner of Taxation [2015] AATA 392 Administrative Appeals Tribunal Australia 4 Jun 2015 AustLII flag
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA) [2014] ATOCR CR2014/20 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA) [2014] ATOCR 20 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments [2013] ATOCR 45 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program [2013] ATOCR 16 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program [2013] ATOCR CR2013/16 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments [2013] ATOCR CR2013/45 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR TR2012/8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR 68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR CR2009/68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Commissioner of Taxation v Day [2008] HCATrans 315 High Court of Australia Australia - Commonwealth 28 Aug 2008 AustLII flag
Murdoch v FCT [2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490 Federal Court of Australia Australia - Commonwealth 28 May 2008 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR TR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
- Copyright and Contract [2002] Can Com R 17 Canada circa 2002 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Krever, Richard Australia circa 2003 AustLII flag 8
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth)
Income Tax and Social Services Contribution Assessment Act (Cth)
Local Government Act 1919 (NSW)
Local Government Act 1993 (Qld)
Forests Act 1958 (Vic)
Local Government Act 1936 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2012] VSC 108 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 7
Tomasetti v Brailey [2011] NSWSC 1446 Supreme Court of New South Wales Australia - New South Wales 17 Nov 2011 AustLII flag 7
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
Denmark Community Windfarm Ltd v Commissioner of Taxation [2017] FCA 478; (2017) 105 ATR 746 Federal Court of Australia Australia - Commonwealth 10 May 2017 AustLII flag 2
Batchelor v Commissioner of Taxation [2013] AATA 93 Administrative Appeals Tribunal Australia 22 Feb 2013 AustLII flag 2
Punch v Council of The NSW Bar Association [2007] NSWCA 93; 69 NSWLR 485 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Apr 2007 AustLII flag 2
McNally v Commissioner of Taxation [2007] FCA 51 Federal Court of Australia Australia - Commonwealth 2 Feb 2007 AustLII flag 2
Theden v Nominal Defendant [2005] QCA 236 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Jun 2005 AustLII flag 2
CSR Ltd v Commissioner of Taxation [2000] FCA 403 Federal Court of Australia Australia - Commonwealth 31 Mar 2000 AustLII flag 2
(1996) 96 Atc 5,046 (1996) 96 ATC 5,046 Australia circa 1996 IntelliConnect flag 2
"The Tax Benefit Rule" (1978) 26 UCLA Law Review 265 UCLA Law Review United States circa 1978 HeinOnline / LexisNexis flag 2
Denmark Community Windfarm Ltd v Commissioner of Taxation [2018] FCAFC 11 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 1
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1
"Secularism and the Supreme Court" (1999) 1 Brigham Young University Law Review 1 Brigham Young University Law Review United States circa 1999 HeinOnline / LexisNexis flag 1
"The Tax Benefit Rule: A Common Law of Recapture" (1985) 39 Southwestern Law Journal 845 Southwestern Law Journal United States circa 1985 HeinOnline / Westlaw flag 1
"An Essay on the Conceptual Foundations of the Tax Benefit Rule" (1983) 82 Michigan Law Review 486 Michigan Law Review United States circa 1983 HeinOnline / LexisNexis flag 1
26 USC SS111 26 USC SS111 United States Code United States circa 2007 LII (Cornell) flag 1
26 USC SS61 26 USC SS61 United States Code United States LII (Cornell) flag 1
SkyCity Adelaide Pty Ltd v Treasurer of South Australia [2024] HCATrans 64 High Court of Australia Australia - Commonwealth 12 Sep 2024 AustLII flag
Bains and Commissioner of Taxation (Taxation) [2023] AATA 2477 Administrative Appeals Tribunal Australia 11 Aug 2023 AustLII flag
RHDB and Commissioner of Taxation (Taxation) [2017] AATA 3091 Administrative Appeals Tribunal Australia 20 Dec 2017 AustLII flag
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme [2017] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR CR2017/15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund [2017] ATOCR 15 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme [2017] ATOCR CR2017/23 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Falk and Commissioner of Taxation [2015] AATA 392 Administrative Appeals Tribunal Australia 4 Jun 2015 AustLII flag
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA) [2014] ATOCR 20 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA) [2014] ATOCR CR2014/20 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments [2013] ATOCR 45 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program [2013] ATOCR 16 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program [2013] ATOCR CR2013/16 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments [2013] ATOCR CR2013/45 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR TR2012/8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR 68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR CR2009/68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Commissioner of Taxation v Day [2008] HCATrans 315 High Court of Australia Australia - Commonwealth 28 Aug 2008 AustLII flag
Murdoch v FCT [2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490 Federal Court of Australia Australia - Commonwealth 28 May 2008 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR TR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
- Copyright and Contract [2002] Can Com R 17 Canada circa 2002 AustLII flag

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