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Eastern Nitrogen Ltd v Commissioner of Taxation   flag  96

[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164
Federal Court of Australia
Australia - Commonwealth
3rd April, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 112
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 flag 44
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 flag 43
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 flag 43
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
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 flag 39
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 flag 35
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
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 flag 33
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Jones and Commissioner of Taxation [2003] AATA 84; (2003) 52 ATR 1063 Administrative Appeals Tribunal Australia 31 Jan 2003 AustLII flag 18
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 flag 17
Hart v FCT [2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 16
Taxpayer v Commissioner of Taxation [2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917 Administrative Appeals Tribunal Australia 2 Jul 2010 AustLII flag 14
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 flag 10
Eldersmede Pty Ltd and Commissioner of Taxation [2004] AATA 710; (2004) 56 ATR 1179 Administrative Appeals Tribunal Australia 25 Jun 2004 AustLII flag 10
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 flag 9
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 flag 9
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 flag 8
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 flag 7
Vincent v FCT [2002] FCA 656 Federal Court of Australia Australia - Commonwealth 24 May 2002 AustLII flag 7
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 flag 5
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 flag 5
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 flag 4
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 flag 4
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCA 1092 Federal Court of Australia Australia - Commonwealth 16 Sep 2022 AustLII flag 3
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 flag 3
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 flag 3
Macpherson and Commissioner of Taxation [2007] AATA 1022; (2007) 65 ATR 702 Administrative Appeals Tribunal Australia 22 Jan 2007 AustLII flag 3
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 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 flag 2
Zoffanies Pty Ltd and Commissioner of Taxation [2002] AATA 758; 50 ATR 1192 Administrative Appeals Tribunal Australia 4 Sep 2002 AustLII flag 2
Commissioner of State Revenue v Vopak Terminals Australia Pty Ltd [2001] VSC 232 Supreme Court of Victoria Australia - Victoria 16 Jul 2001 AustLII flag 2
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 flag 1
Barham and Commissioner of Taxation [2007] AATA 1824; 68 ATR 328 Administrative Appeals Tribunal Australia 28 Sep 2007 AustLII flag 1
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
Miniello and Commissioner of Taxation [2007] AATA 1470; (2007) 68 ATR 565 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Cumins v Commissioner of Taxation [2006] FCA 43 Federal Court of Australia Australia - Commonwealth 6 Feb 2006 AustLII flag 1
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 flag 1
Iddles and Commissioner of Taxation [2005] AATA 787; 60 ATR 1187 Administrative Appeals Tribunal Australia 17 Aug 2005 AustLII flag 1
Bridgestone Australia Ltd v Commissioner of Taxation (Cth) [2002] FCA 1533; 51 ATR 449 Federal Court of Australia Australia - Commonwealth 11 Dec 2002 AustLII flag 1
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
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 flag
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCATrans 266 High Court of Australia Australia - Commonwealth 18 Oct 2010 AustLII flag
TR 2010/3 - Income tax: Division 7A loans: trust entitlements [2010] ATOTR TR2010/3 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
Re Player and FCT [2008] AATA 273; [2008] ATC 10-014; 71 ATR 591 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
Re Player and FCT [2008] AATA 274; [2008] ATC 10-015; 71 ATR 668 Administrative Appeals Tribunal Australia 4 Apr 2008 AustLII flag
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 flag
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 flag
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 flag
Balestra and Commissioner of Taxation [2007] AATA 1845; 70 ATR 173 Administrative Appeals Tribunal Australia 5 Oct 2007 AustLII flag
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 flag
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Taylor and Commissioner of Taxation [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Re Munday and FCT [2006] AATA 1066; 65 ATR 148 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Clampett and Commissioner of Taxation [2006] AATA 1065; 65 ATR 124 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR TR2006/13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
[2005] HKCFI 809 (9 September 2005) [2005] HKCFI 809 Hong Kong Court of First Instance Hong Kong 9 Sep 2005 HKLII flag
Starr and Commissioner of Taxation [2005] AATA 797; 61 ATR 1001 Administrative Appeals Tribunal Australia 19 Aug 2005 AustLII flag
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
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 flag
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 flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"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 flag 3
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2
"The Insider Trading Implications of Directors' Margin Loans" (2009) 8 Journal of Law and Financial Management 20 Overland, Juliette Australia circa 2009 AustLII flag 1
"Expert Evidence in Taxation Appeals" (FCA) [2022] FedJSchol 7 Logan, Justice John Australia circa 2022 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
"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
"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 flag
"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 flag
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Cross-Regulatory Arbitrage: An Illustration from Leasing" (2009) 8 Journal of Law and Financial Management 8 Huang, Eva Australia circa 2009 AustLII flag
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4 Hart, Geoffrey Australia circa 2008 AustLII flag
"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 flag
"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 flag
"Part IVA: Post-Hart" (2004) 7 (2) Journal of Australian Taxation 357 D'Ascenzo, Michael Australia circa 2004 AustLII flag
"Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5 Cassidy, Julie Australia circa 2001 AustLII flag

Legislation Cited

Legislation Name Provision
Assessment Act 1986 (Cth) s67
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F, s177G
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
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 flag
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 flag
"Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4 Hart, Geoffrey Australia circa 2008 AustLII flag
Balestra and Commissioner of Taxation [2007] AATA 1845; 70 ATR 173 Administrative Appeals Tribunal Australia 5 Oct 2007 AustLII flag
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 flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
"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 flag
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Taylor and Commissioner of Taxation [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Re Munday and FCT [2006] AATA 1066; 65 ATR 148 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
Clampett and Commissioner of Taxation [2006] AATA 1065; 65 ATR 124 Administrative Appeals Tribunal Australia 11 Dec 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR TR2006/13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
[2005] HKCFI 809 (9 September 2005) [2005] HKCFI 809 Hong Kong Court of First Instance Hong Kong 9 Sep 2005 HKLII flag
Starr and Commissioner of Taxation [2005] AATA 797; 61 ATR 1001 Administrative Appeals Tribunal Australia 19 Aug 2005 AustLII flag
"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 flag
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 AustLII flag
"Part IVA: Post-Hart" (2004) 7 (2) Journal of Australian Taxation 357 D'Ascenzo, Michael Australia circa 2004 AustLII flag
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 flag
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 flag
"Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5 Cassidy, Julie Australia circa 2001 AustLII flag

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