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J & G Knowles & Associates Pty Ltd v Commissioner of Taxation     115

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BQKD and Commissioner of Taxation (Taxation)	[2024] AATA 1796	Administrative Appeals Tribunal	Australia	10 May 2024	AustLII
BQKD and Commissioner of Taxation (Taxation)	[2024] AATA 1542	Administrative Appeals Tribunal	Australia	10 May 2024	AustLII
DPP v DT (Ruling	[2024] VSC 344	Supreme Court of Victoria	Australia - Victoria	6 May 2024	AustLII
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2024/71 - Department of Energy, Environment and Climate Action - Victorian Forestry Transition Program	[2024] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2023/28 - National Rugby League Ltd - the provision of meals and accommodation to employees and their associates during the COVID-19 pandemic	[2023] ATOCR 28	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2023/28 - National Rugby League Ltd - the provision of meals and accommodation to employees and their associates during the COVID-19 pandemic	[2023] ATOCR CR2023/28	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Sales v Return to Work Corporation of South Australia	[2020] SAET 120		Australia	10 Jul 2022	AustLII
CR 2022/82 - Australian Construction Industry Redundancy Trust - employer contributions	[2022] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/39 - EFM Corporate Pty Ltd - health and fitness equipment services	[2022] ATOCR 39	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/39 - EFM Corporate Pty Ltd - health and fitness equipment services	[2022] ATOCR CR2022/39	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/82 - Australian Construction Industry Redundancy Trust - employer contributions	[2022] ATOCR CR2022/82	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Commissioner of State Revenue v Tucker (Review and Regulation)	[2021] VCAT 238	Victorian Civil and Administrative Tribunal	Australia - Victoria	19 Mar 2021	AustLII		8
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
Walker v Return to Work Corporation of South Australia	[2020] SASCFC 55	Supreme Court of South Australia - Full Court	Australia - South Australia	18 Jun 2020	AustLII		6
Chapman v Cover-More Insurance Services Pty Ltd	[2020] NSWDC 261	District Court of New South Wales	Australia - New South Wales	22 May 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR CR2020/5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR CR2020/23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)	[2017] ATOCR CR2017/36	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)	[2017] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322	Federal Court of Australia	Australia - Commonwealth	19 Feb 2015	AustLII		8
CR 2015/9 - Fringe benefits tax: health and fitness equipment services provided by EFM Corporate Pty Ltd	[2015] ATOCR 9	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/9 - Fringe benefits tax: health and fitness equipment services provided by EFM Corporate Pty Ltd	[2015] ATOCR CR2015/9	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Schmitt v Carter	[2014] FCA 1370; (2014) 228 FCR 76	Federal Court of Australia	Australia - Commonwealth	15 Dec 2014	AustLII
Evans v Trilab Pty Ltd	[2014] FCCA 2464; (2014) 66 AILR 102-287	Federal Circuit Court of Australia	Australia	30 Oct 2014	AustLII		14
CR 2014/94 - Fringe benefits tax: employers of employees who take out a health insurance policy under a Health Link Consultants Employee Health Plan	[2014] ATOCR CR2014/94	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/26 - Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd's Minor expenses card	[2014] ATOCR 26	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR CR2014/49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/56 - Fringe benefits tax: Corporate clients of Dell Australia Pty Ltd (Dell Australia) who participate in the Dell Australia employee purchase program (EPP)	[2014] ATOCR CR2014/56	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/56 - Fringe benefits tax: Corporate clients of Dell Australia Pty Ltd (Dell Australia) who participate in the Dell Australia employee purchase program (EPP)	[2014] ATOCR 56	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/73 - Fringe benefits tax: employer clients of Toyota Finance Australia Ltd who provide car fringe benefits under novated lease arrangements incorporating the payment of insurance premiums	[2014] ATOCR 73	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/26 - Fringe benefits tax: employer clients of Universal Gift Card Pty Ltd who make use of Universal Gift Card Pty Ltd's Minor expenses card	[2014] ATOCR CR2014/26	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/94 - Fringe benefits tax: employers of employees who take out a health insurance policy under a Health Link Consultants Employee Health Plan	[2014] ATOCR 94	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/73 - Fringe benefits tax: employer clients of Toyota Finance Australia Ltd who provide car fringe benefits under novated lease arrangements incorporating the payment of insurance premiums	[2014] ATOCR CR2014/73	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Programmed Total Marine Services Pty Ltd v Ships "Hako Endeavour", "Hako Excel" and "Hako Esteem" (No 2)	[2013] FCA 1261	Federal Court of Australia	Australia - Commonwealth	28 Nov 2013	AustLII		2
Symond v Gadens Lawyers Sydney Pty Ltd	[2013] NSWSC 955; (2013) 96 ATR 658	Supreme Court of New South Wales	Australia - New South Wales	19 Jul 2013	AustLII		6
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Electricity Generation Corporation t/as Verve Energy v Woodside Energy Ltd	[2013] WASCA 36	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Feb 2013	AustLII		33
Commissioner of State Revenue v Aidlaw Pty Ltd (No 5)	[2013] VSC 32	Supreme Court of Victoria	Australia - Victoria	12 Feb 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR TR2013/6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR CR2013/86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program	[2013] ATOCR CR2013/77	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program	[2013] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
R v Jo	[2012] QCA 356; (2012) 273 FLR 437; (2012) 227 A Crim R 396	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	18 Dec 2012	AustLII		7
Lake Fox Ltd and Commissioner of Taxation	[2012] AATA 265	Administrative Appeals Tribunal	Australia	4 May 2012	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
Birch v Wesco Electrics (1966) Pty Ltd	[2012] FMCA 5; (2012) 257 FLR 237; (2012) 218 IR 67	Federal Magistrates Court of Australia	Australia	9 Jan 2012	AustLII		33
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
Construction, Forestry, Mining and Energy Union v Mammoet Australia Pty Ltd	[2011] FMCA 802; (2011) 254 FLR 59	Federal Magistrates Court of Australia	Australia	20 Oct 2011	AustLII		8
CR 2011/69 - Income tax: Aged Care Education and Training Incentive Program payments	[2011] ATOCR 69	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/69 - Income tax: Aged Care Education and Training Incentive Program payments	[2011] ATOCR CR2011/69	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement	[2010] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement	[2010] ATOTR TR2010/6	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Vigliaroni v CPS Investment Holdings Pty Ltd	[2009] VSC 428; (2009) 74 ACSR 282; (2009) 4 BFRA 90; 27 ACLC 1527	Supreme Court of Victoria	Australia - Victoria	29 Sep 2009	AustLII		47
CR 2009/72 - Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program	[2009] ATOCR CR2009/72	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/27 - Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme	[2009] ATOCR 27	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/72 - Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program	[2009] ATOCR 72	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/71 - Income tax: payments made under the BHP Billiton Boodarie Iron Plant - Worker Support Program	[2009] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/71 - Income tax: payments made under the BHP Billiton Boodarie Iron Plant - Worker Support Program	[2009] ATOCR CR2009/71	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/27 - Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme	[2009] ATOCR CR2009/27	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Westpac Funds Management Ltd v Chief Commissioner of State Revenue	[2008] NSWSC 1245; (2008) 74 NSWLR 566; [2008] ATC 20-069; 74 ATR 159	Supreme Court of New South Wales	Australia - New South Wales	26 Nov 2008	AustLII		2
TD 2008/11 - Fringe benefits tax: where an employer mistakenly pays to their employee an amount that the employee is not legally entitled to, but is obliged to repay, does the employer's subsequent waiver of that obligation constitute a 'debt waiver benefit' under section 14 of the Fringe Benefits Tax Assessment Act 1986?	[2008] ATOTD 11	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/10 - Fringe benefits tax: where an employer recognises they mistakenly paid to their employee an amount that the employee is not legally entitled to, but is obliged to repay, and afterwards allows the employee time to repay the amount, is there a 'loan benefit' under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986?	[2008] ATOTD 10	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Global Employee Share Plan	[2008] ATOCR CR2008/62	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/54 - Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments	[2008] ATOCR CR2008/54	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/25 - Fringe benefits tax: employer clients of Corporate Care Australia Pty Ltd whose employees receive a Corporate Advantage Card	[2008] ATOCR CR2008/25	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Global Employee Share Plan	[2008] ATOCR 62	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/25 - Fringe benefits tax: employer clients of Corporate Care Australia Pty Ltd whose employees receive a Corporate Advantage Card	[2008] ATOCR 25	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/11 - Fringe benefits tax: where an employer mistakenly pays to their employee an amount that the employee is not legally entitled to, but is obliged to repay, does the employer's subsequent waiver of that obligation constitute a 'debt waiver benefit' under section 14 of the Fringe Benefits Tax Assessment Act 1986?	[2008] ATOTD TD2008/11	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/10 - Fringe benefits tax: where an employer recognises they mistakenly paid to their employee an amount that the employee is not legally entitled to, but is obliged to repay, and afterwards allows the employee time to repay the amount, is there a 'loan benefit' under subsection 16(1) of the Fringe Benefits Tax Assessment Act 1986?	[2008] ATOTD TD2008/10	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/54 - Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments	[2008] ATOCR 54	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Slade Bloodstock v Commissioner of Taxation	[2007] FCAFC 173	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		3
Commissioner of Taxation v Slade Bloodstock Pty Ltd	[2007] FCA 188	Federal Court of Australia	Australia - Commonwealth	23 Feb 2007	AustLII		4
FCT v Indooroopilly Children Services (Qld) Pty Ltd	[2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369	Federal Court of Australia	Australia - Commonwealth	22 Feb 2007	AustLII		54
Global Employee Share Purchase Plan	[2007] ATOCR 39	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/112 - Income tax and fringe benefits tax: IOOF Holdings Ltd - Equity Participation Program	[2007] ATOCR 112	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Global Employee Share Purchase Plan	[2007] ATOCR CR2007/39	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/112 - Income tax and fringe benefits tax: IOOF Holdings Ltd - Equity Participation Program	[2007] ATOCR CR2007/112	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Slade Bloodstock Pty Ltd and Commissioner of Taxation	[2006] AATA 666; 64 ATR 1050	Administrative Appeals Tribunal	Australia	31 Jul 2006	AustLII		2
Indooroopilly Children Services (Qld) Pty Ltd v Commissioner of Taxation	[2006] FCA 734; 63 ATR 106	Federal Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		6
Commonwealth of Australia v Wood	[2006] FCA 60; (2006) 148 FCR 276; (2006) 227 ALR 631; [2006] EOC 93-427	Federal Court of Australia	Australia - Commonwealth	9 Feb 2006	AustLII		37
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936	[2006] ATOTR TR2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936	[2006] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Chief Commissioner of State Revenue v Doney (RD)	[2006] NSWADTAP 22; 62 ATR 592	Administrative Decisions Tribunal	Australia - New South Wales	15 Nov 2005	AustLII		2
Australian Communications Network Pty Ltd v Australian Competition and Consumer Commission	[2005] FCAFC 221; (2005) 146 FCR 413; (2005) 224 ALR 344; [2006] ATPR 42-090	Federal Court of Australia	Australia - Commonwealth	25 Oct 2005	AustLII		15
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation	[2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542	Federal Court of Australia	Australia - Commonwealth	17 Oct 2005	AustLII		11
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd	[2005] FCA 839; 60 ATR 52	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII		7
CR 2005/103 - Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies	[2005] ATOCR CR2005/103	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
CR 2005/103 - Fringe benefits tax and income tax: payments by employer members of IPT Co Ltd for income protection and trauma insurance policies	[2005] ATOCR 103	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Taxpayer and Commissioner of Taxation	[2004] AATA 1243; 58 ATR 1078	Administrative Appeals Tribunal	Australia	25 Nov 2004	AustLII
CR 2004/97 - Fringe benefits tax: payments by employers of apprentice levies to Redundancy Payment Central Funds	[2004] ATOCR CR2004/97	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Building Employees Welfare Trust (BEWT)	[2004] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/97 - Fringe benefits tax: payments by employers of apprentice levies to Redundancy Payment Central Funds	[2004] ATOCR 97	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/113 - Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies	[2004] ATOCR 113	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Building Employees Welfare Trust (BEWT)	[2004] ATOCR CR2004/76	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/113 - Fringe benefits tax and income tax: payments by employer members of Construction Income Protection Ltd for worker income protection and portable sick leave insurance policies	[2004] ATOCR CR2004/113	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation	[2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513	Federal Court of Australia	Australia - Commonwealth	22 Aug 2003	AustLII		18
Burswood Catering and Entertainment Pty Ltd v Australian Liquor, Hospitality and Miscellaneous Workers Union, Western Australian Branch	[2002] WASCA 354; (2002) 83 WAIG 201; (2002) 131 IR 424	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	18 Dec 2002	AustLII		13
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Maritime Union of Australia v CSL Australia Pty Ltd	[2002] FCA 513; (2002) 113 IR 326; [2002] EOC 93-211	Federal Court of Australia	Australia - Commonwealth	26 Apr 2002	AustLII		51
Piccolo v McVeigh	[2002] FCA 323; 189 ALR 576	Federal Court of Australia	Australia - Commonwealth	25 Mar 2002	AustLII		2
Muir Electrical Co Pty Ltd v Commissioner of State Revenue	[2001] VSCA 86; (2001) 4 VR 70; (2001) 47 ATR 283	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Jun 2001	AustLII		8
Greater Dandenong City Council v Australian Municipal, Administrative, Clerical and Services Union	[2001] FCA 349; (2001) 112 FCR 232; 184 ALR 641; (2001) 111 IR 121	Federal Court of Australia	Australia - Commonwealth	4 Apr 2001	AustLII		81
Starrim Pty Ltd v Commissioner of Taxation	[2000] FCA 952; 102 FCR 194; 44 ATR 487	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		12

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"A Loan by Any Other Name Would Smell So Sweet"	[2008] RevenueLawJl 3	Tretola, John	Australia	circa 2008	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Scully	[2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		99
Environment Agency v Empress Car Co (Abertillery) Ltd	[1998] UKHL 5; [1999] 2 AC 22; [1998] 1 All ER 481; [1998] 2 WLR 350	House of Lords	United Kingdom	5 Feb 1998	BAILII		228
Construction Industry Long Service Leave Board v Irving	(1997) 74 FCR 587; (1997) 145 ALR 158; (1997) 24 ACSR 144; 15 ACLC 824	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		11
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
Technical Products Pty Ltd v State Government Insurance Office (Qld)	[1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914	High Court of Australia	Australia - Commonwealth	2 May 1989	AustLII		213
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		170
State Government Insurance Office v Rees	[1979] HCA 52; (1979) 144 CLR 549; 26 ALR 341; (1979) 53 ALJR 752; 4 ACLR 559	High Court of Australia	Australia - Commonwealth	12 Oct 1979	AustLII		97
National Insurance Co of New Zealand Ltd v Espagne	[1961] HCA 15; (1961) 105 CLR 569; [1961] ALR 627; 35 ALJR 4	High Court of Australia	Australia - Commonwealth	6 Apr 1961	AustLII		383