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TR 2003/4 - Income tax: boat hire arrangements   flag 

[2003] ATOTR TR2003/4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s45, s170
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2024] Atr 1095 [2024] ATR 1095 Australia circa 2024 Legal Online / Westlaw flag 2
Unisys Corporation v FCT [2002] NSWSC 1115; 51 ATR 386 Supreme Court of New South Wales Australia - New South Wales 4 Dec 2002 AustLII flag 8
Stone v Commissioner of Taxation [2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297 Federal Court of Australia Australia - Commonwealth 29 Nov 2002 AustLII flag 14
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
QT2000/29 and Commission of Taxation [2001] AATA 965; (2001) 48 ATR 1176 Administrative Appeals Tribunal Australia 28 Nov 2001 AustLII flag 2
Crees and Commissioner of Taxation [2001] AATA 70; 46 ATR 1091 Administrative Appeals Tribunal Australia 5 Feb 2001 AustLII flag 2
Sinclair and Commissioner of Taxation [2000] AATA 1168; (2000) 47 ATR 1001 Administrative Appeals Tribunal Australia 4 Dec 2000 AustLII flag 2
Cripps and Commissioner of Taxation [1999] AATA 937; (1999) 43 ATR 1202 Administrative Appeals Tribunal Australia 13 Dec 1999 AustLII flag 7
Commissioner of Taxation v Email Ltd [1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868 Federal Court of Australia Australia - Commonwealth 13 Sep 1999 AustLII flag 19
Commissioner of Taxation v Murry [1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605 High Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 80
Daff and Commissioner of Taxation [1998] AATA 310; (1998) 39 ATR 1042 Administrative Appeals Tribunal Australia 6 May 1998 AustLII flag 3
Taxiway Pty Ltd v Commissioner of State Revenue (Vic) (1995) 31 ATR 362; 9 VAR 197 Australia - Victoria circa 1995 Legal Online / Westlaw flag 3
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
(1990) 12 NZTC 2,224 (1990) 12 NZTC 2,224 New Zealand circa 1990 CCH New Zealand flag 2
Universal Press Pty Ltd v FCT (1989) 90 ALR 332; (1989) 20 ATR 1758 Australia circa 1989 LexisNexis AU flag 15
Taxation, Commissioner of v Bivona Pty Ltd (1989) 20 ATR 282 Australia circa 1989 Legal Online / Westlaw flag 2
State Superannuation Board (NSW) v FCT (1988) 82 ALR 63; (1988) 19 ATR 1264 Australia circa 1988 LexisNexis AU flag 14
FCT v McDonald (1987) 15 FCR 172; (1987) 78 ALR 588; (1987) 18 ATR 957 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 23
FCT v Walker (1985) 79 FLR 161; (1985) 16 ATR 331 Australia circa 1985 Legal Online / Westlaw flag 25
Cases Nos 261-264/1983 (1984) 27 CTBR (NS) 934 Australia circa 1984 flag 2
(1984) 27 CTBR (NS) Case 117 (1984) 27 CTBR (NS) Case 117 Australia circa 1984 flag 2
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
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 flag 1101
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue (Malaysia) [1978] AC 676; [1978] 3 All ER 1185 United Kingdom circa 1978 LexisNexis / Westlaw flag 26
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 129
(1976) 20 CTBR 601 (1976) 20 CTBR 601 Australia circa 1976 flag 2
(1974) 19 CTBR (NS) Case 103 (1974) 19 CTBR (NS) Case 103 Australia circa 1974 flag 2
Case No 155/1973 19 CTBR (NS) 700 Australia circa 1973 flag 2
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 131
Wertman v Minister of National Revenue (1964) 64 DTC 5158 Canada circa 1964 flag 5
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
FCT v F H Faulding & Co Ltd [1950] HCA 42; (1950) 83 CLR 594; [1950] ALR 862; (1950) 9 ATD 201 High Court of Australia Australia - Commonwealth 2 Nov 1950 AustLII flag 16
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
J & R O'Kane & Co v IR Commissioners (1922) 12 Tax Cas 303 United Kingdom circa 1922 flag 33
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 102
78 CLR 59 78 CLR 59 Australia - Commonwealth circa 1908 Legal Online / Westlaw flag 2
Kwikspan Purlin System Pty Ltd v Commissioner of Taxation (Cth) 71 FLR 154; 15 ATR 531; 2 IPR 414 Australia Legal Online / Westlaw flag 7
64 CTBR (NS) 607 64 CTBR (NS) 607 Australia flag 2
38 CTBR (NS) 705 38 CTBR (NS) 705 Australia flag 2
20 CTBR (NS) Case 65 20 CTBR (NS) Case 65 Australia flag 4

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