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Taxation, Federal Commissioner of v Rowe     53

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
SkyCity Adelaide Pty Ltd v Treasurer of South Australia	[2024] HCATrans 64	High Court of Australia	Australia - Commonwealth	12 Sep 2024	AustLII
Bains and Commissioner of Taxation (Taxation)	[2023] AATA 2477	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		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		3
Denmark Community Windfarm Ltd v Commissioner of Taxation	[2018] FCAFC 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		1
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
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		2
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
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
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
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
Falk and Commissioner of Taxation	[2015] AATA 392	Administrative Appeals Tribunal	Australia	4 Jun 2015	AustLII
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		11
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		18
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
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
Batchelor v Commissioner of Taxation	[2013] AATA 93	Administrative Appeals Tribunal	Australia	22 Feb 2013	AustLII		2
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
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
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program	[2013] ATOCR CR2013/16	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program	[2013] ATOCR 16	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic)	[2012] VSC 108	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		7
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
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
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII		7
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		9
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		19
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
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
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
Murdoch v FCT	[2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490	Federal Court of Australia	Australia - Commonwealth	28 May 2008	AustLII
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		2
McNally v Commissioner of Taxation	[2007] FCA 51	Federal Court of Australia	Australia - Commonwealth	2 Feb 2007	AustLII		2
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII		31
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
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
Theden v Nominal Defendant	[2005] QCA 236	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	28 Jun 2005	AustLII		2
- Copyright and Contract	[2002] Can Com R 17		Canada	circa 2002	AustLII
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		22
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII		2
Barratt v Howard	[1999] FCA 1132; (1999) 165 ALR 605; (1999) 92 IR 350	Federal Court of Australia	Australia - Commonwealth	19 Aug 1999	AustLII		17
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		100
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		880
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		75
Amadio Pty Ltd v Henderson	[1998] FCA 823; (1998) 81 FCR 149	Federal Court of Australia	Australia - Commonwealth	14 Jul 1998	AustLII		78
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		87
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		30

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"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
"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
"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		1
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII		160
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		367
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		42
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1101
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII		63
Country Magazine Pty Ltd v FCT	[1968] HCA 27; (1968) 117 CLR 162; (1968) 10 AITR 573; 15 ATD 86; 42 ALJR 42	High Court of Australia	Australia - Commonwealth	20 May 1968	AustLII		19
Carapark Holdings Ltd v FCT	[1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378	High Court of Australia	Australia - Commonwealth	7 Apr 1967	AustLII		49
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII		25
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		32
Modern Permanent Building and Investment Society (In Liquidation) v FCT	[1958] HCA 11; (1958) 98 CLR 187; [1958] ALR 425; 11 ATD 438; 32 ALJR 1	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		18
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		384
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII		25
Tindal v FCT	[1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152	High Court of Australia	Australia - Commonwealth	23 Aug 1946	AustLII		29
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII		40
"Secularism and the Supreme Court"	(1999) 1 Brigham Young University Law Review 1	Brigham Young University Law Review	United States	circa 1999	HeinOnline / LexisNexis		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		1
"The Tax Benefit Rule"	(1978) 26 UCLA Law Review 265	UCLA Law Review	United States	circa 1978	HeinOnline / LexisNexis		2
"The Tax Benefit Rule: A Common Law of Recapture"	(1985) 39 Southwestern Law Journal 845	Southwestern Law Journal	United States	circa 1985	HeinOnline / Westlaw		1
(1996) 96 Atc 5,046	(1996) 96 ATC 5,046		Australia	circa 1996	IntelliConnect		2
Warner Music Australia Pty Ltd v Commissioner of Taxation	(1996) 70 FCR 197; (1996) 34 ATR 171	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		16
FCT v Westfield Ltd	(1991) 22 ATR 400		Australia	circa 1991	Legal Online / Westlaw		8
Commissioner of Taxation v Inkster	(1989) 24 FCR 53	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		31
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		187
Sullivan v Casino Municipal Council	[1973] 2 NSWLR 708; (1973) 28 LGRA 206		Australia - New South Wales	circa 1973	LexisNexis AU		39
26 USC SS111	26 USC SS111	United States Code	United States	circa 1977	LII (Cornell)		1
26 USC SS61	26 USC SS61	United States Code	United States		LII (Cornell)		1
Alice Phelan Sullivan Corporation v United States	381 F2d 399; 180 Ct Cl 659		United States		Westlaw		18
Hillsboro Nat Bank v Commissioner	460 US 370; 103 SCt 1134; 75 L Ed 2d 130	United States Supreme Court	United States	7 Mar 1983	WorldLII		32
Commissioner v Glenshaw Glass Co	348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473	United States Supreme Court	United States	9 May 1955	WorldLII		159
Howes v Gosford Shire Council	[1962] NSWR 58; (1961) 78 WN (NSW) 981; (1961) 7 LGRA 22		Australia - New South Wales	circa 1962			15