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Eastern Nitrogen Ltd v Commissioner of Taxation     96

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2022] FCA 1092	Federal Court of Australia	Australia - Commonwealth	16 Sep 2022	AustLII		3
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 1074	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2022	AustLII		3
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2021	AustLII		10
McMillan v Coolah Tourist Park Pty Ltd	[2021] NSWCATAP 73	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	24 Mar 2021	AustLII		4
Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd	[2018] FCA 528; (2018) 107 ATR 769	Federal Court of Australia	Australia - Commonwealth	19 Mar 2018	AustLII		3
FCT v Macquarie Bank Ltd	[2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373	Federal Court of Australia	Australia - Commonwealth	15 Feb 2013	AustLII		17
Chief Commissioner of State Revenue v Mr Espresso Group Pty Ltd	[2012] NSWADTAP 1	Administrative Decisions Tribunal	Australia - New South Wales	27 Jan 2012	AustLII		4
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue	[2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2011	AustLII		43
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Commissioner of Taxation of the Commonwealth of Australia v BHP Billiton Ltd	[2010] HCATrans 321	High Court of Australia	Australia - Commonwealth	8 Dec 2010	AustLII
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2010] FCAFC 130; (2010) 189 FCR 151	Federal Court of Australia	Australia - Commonwealth	10 Nov 2010	AustLII		8
TEC Desert Pty Ltd v Commissioner of State Revenue	[2010] HCATrans 266	High Court of Australia	Australia - Commonwealth	18 Oct 2010	AustLII
RCI Pty Ltd v Commissioner of Taxation	[2010] FCA 939; (2010) 272 ALR 347; [2010] ATC 20-207	Federal Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII		1
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII		14
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Commissioner of State Revenue v TEC Desert Pty Ltd	[2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Jul 2009	AustLII		9
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/4 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/4	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2009] ATOSMSFR SMSFR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2009] ATOSMSFR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2008/D5 - Self Managed Superannuation Funds: the meaning of 'asset', 'loan', 'investment in', 'lease' and 'lease arrangement' in the definition of an 'in-house asset' in the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D5	Australian Taxation Office	Australia - Commonwealth	5 Nov 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
SMSFR 2008/D1 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2008] ATODSMSFR SMSFR2008/D1	Australian Taxation Office	Australia - Commonwealth	19 Mar 2008	AustLII
SMSFR 2008/1 - Self Managed Superannuation Funds: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993	[2008] ATOSMSFR SMSFR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
SMSFR 2008/1 - Self Managed Superannuation Funds: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993	[2008] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Re Origin Energy Power Ltd and Commissioner of State Revenue	[2007] WASAT 302; (2007) 70 ATR 64	State Administrative Tribunal of Western Australia	Australia - Western Australia	23 Nov 2007	AustLII		5
Balestra and Commissioner of Taxation	[2007] AATA 1845; 70 ATR 173	Administrative Appeals Tribunal	Australia	5 Oct 2007	AustLII
Barham and Commissioner of Taxation	[2007] AATA 1824; 68 ATR 328	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII		1
SMSFR 2007/D2 - Superannuation: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993	[2007] ATODSMSFR SMSFR2007/D2	Australian Taxation Office	Australia - Commonwealth	26 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Macpherson and Commissioner of Taxation	[2007] AATA 1022; (2007) 65 ATR 702	Administrative Appeals Tribunal	Australia	22 Jan 2007	AustLII		3
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
Cumins v Commissioner of Taxation	[2006] FCA 43	Federal Court of Australia	Australia - Commonwealth	6 Feb 2006	AustLII		1
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2005] HKCFI 761; [2006] 2 HKLRD 325	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII		1
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
Starr and Commissioner of Taxation	[2005] AATA 797; 61 ATR 1001	Administrative Appeals Tribunal	Australia	19 Aug 2005	AustLII
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Corporate Initiatives Pty Ltd v Commissioner of Taxation	[2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351	Federal Court of Australia	Australia - Commonwealth	28 Apr 2005	AustLII		9
Ceedive Pty Ltd v May, Timms, McFadden and Mudway	[2005] NSWSC 222	Supreme Court of New South Wales	Australia - New South Wales	18 Mar 2005	AustLII		5
Australia Ltd v Chief Commissioner of State Revenue	[2005] NSWSC 6; (2005) 58 ATR 260; 12 BPR 98,223	Supreme Court of New South Wales	Australia - New South Wales	1 Feb 2005	AustLII		7
Magazine Co and Commissioner of Taxation	[2004] AATA 1173; 58 ATR 1001	Administrative Appeals Tribunal	Australia	9 Nov 2004	AustLII
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue	[2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Feb 2004	AustLII		43
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII		33
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Burnie Port Corporation Pty Ltd v Bank of Western Australia Ltd	[2003] TASSC 73; (2003) 12 Tas R 277	Supreme Court of Tasmania	Australia - Tasmania	22 Aug 2003	AustLII		2
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII		18
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD 15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD TD2003/15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Bridgestone Australia Ltd v Commissioner of Taxation (Cth)	[2002] FCA 1533; 51 ATR 449	Federal Court of Australia	Australia - Commonwealth	11 Dec 2002	AustLII		1
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		26
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
Commissioner of State Revenue v Vopak Terminals Australia Pty Ltd	[2001] VSC 232	Supreme Court of Victoria	Australia - Victoria	16 Jul 2001	AustLII		2
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Expert Evidence in Taxation Appeals" (FCA)	[2022] FedJSchol 7	Logan, Justice John	Australia	circa 2022	AustLII
"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
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"The Insider Trading Implications of Directors' Margin Loans"	(2009) 8 Journal of Law and Financial Management 20	Overland, Juliette	Australia	circa 2009	AustLII		1
"Cross-Regulatory Arbitrage: An Illustration from Leasing"	(2009) 8 Journal of Law and Financial Management 8	Huang, Eva	Australia	circa 2009	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII
"Finance Lease Taxation: Giving Tax Losses to Lenders"	(2007) 6 Journal of Law and Financial Management 30	Mackenzie, Gordon; Hart, Geoffrey	Australia	circa 2007	AustLII
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"Part IVA: Post-Hart"	(2004) 7 (2) Journal of Australian Taxation 357	D'Ascenzo, Michael	Australia	circa 2004	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Part IVA - A Toothless Tiger?"	[2001] RevenueLawJl 5	Cassidy, Julie	Australia	circa 2001	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Selling land separately from fixtures"	(2000) 74 Australian Law Journal 130	Australian Law Journal	Australia	circa 2000	Legal Online		8
Metal Manufactures Ltd v FCT	[1999] FCA 1712; (1999) 43 ATR 375	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII		38
FCT v Email Ltd	(1999) 99 ATC 4,868		Australia	circa 1999	IntelliConnect		1
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties	[1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479	Supreme Court of New South Wales	Australia - New South Wales	5 Nov 1997	AustLII		45
CC (New South Wales) Pty Ltd (In Liq) v FCT	[1997] ATC 4,123		Australia	circa 1997	IntelliConnect		3
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw		63
JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation	[1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		26
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
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
Commonwealth v Verwayen	(1990) 170 CLR 394		Australia - Commonwealth	circa 1990	Legal Online / Westlaw		2011
Stern v McArthur	[1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588	High Court of Australia	Australia - Commonwealth	11 Oct 1988	AustLII		351
Waltons Stores (Interstate) Ltd v Maher	[1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		1876
Industrial Properties (Barton Hill) Ltd v Associated Electrical Industries Ltd	[1977] EWCA Civ 1; [1977] 1 QB 580; [1977] 2 All ER 293; [1977] 2 WLR 726; 34 P & CR 329	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 1977	BAILII		42
Europa Oil NZ Ltd v Inland Revenue Commission	[1976] 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Commissioner of Inland Revenue v Europa Oil NZ Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
Kay's Leasing Corporation Pty Ltd v CSR Provident Fund Nominees Pty Ltd	[1962] VicRp 62; [1962] VR 429		Australia - Victoria	10 Apr 1962	AustLII		39
Chow Yoong Hong v Choong Fah Rubber Manufactory	[1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163	Privy Council	United Kingdom	4 Dec 1961	BAILII		34
Cooper v FCT	[1958] HCA 46; (1958) 100 CLR 131; [1958] ALR 961; 11 ATD 488; 32 ALJR 270	High Court of Australia	Australia - Commonwealth	23 Oct 1958	AustLII		8
Cooper v FCT	[1957] HCA 72; (1957) 97 CLR 397; [1957] ALR 1183; 11 ATD 281	High Court of Australia	Australia - Commonwealth	5 Nov 1957	AustLII		11
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
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		397
Re Morrison, Jones & Taylor Ltd	[1914] 1 Ch 51	Court of Chancery	United Kingdom	circa 1914	LexisNexis / Westlaw		1
Samuel Allen & Sons, Ld, In re	[1907] UKLawRpCh 9; [1907] 1 Ch 575	Court of Chancery	United Kingdom	22 Jan 1907	CommonLII		15