TR 2019/1 - Income tax: when does a Co carry on a business?

[2019] ATOTR TR2019/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s1, s4, s6, s110, s115, s286, s292, s588G, s960
Superannuation Industry (Supervision) Act 1993 (Cth)	s1, s328
Taxation Administration Act 1953 (Cth)	s23, s328, s995, s23, s110

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Smith v FCT	[2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934	Administrative Appeals Tribunal	Australia	5 Aug 2010	AustLII	9
Ferguson; Martin; Thomas; Evans v FCT	[2007] AATA 1062	Administrative Appeals Tribunal	Australia	circa 2007	AustLII	2
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII	6
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII	6
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII	23
Coal Developments (German Creek) Pty Ltd v Cmr of Taxation	[2007] FCA 1324; (2007) 241 ALR 667; 68 ATR 869	Federal Court of Australia	Australia - Commonwealth	28 Aug 2007	AustLII	23
FCT v R & D Holdings Pty Ltd	[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790	Federal Court of Australia	Australia - Commonwealth	13 Jul 2007	AustLII	30
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	52
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	105
Re Kennedy Holdings and Property Management Pty Ltd v FCT	[1992] FCA 645	Federal Court of Australia	Australia - Commonwealth	23 Dec 1992	AustLII	2
Re Agc (Investments) Ltd v Commissioner of Taxation	[1992] FCA 223; (1992) 23 ATR 287	Federal Court of Australia	Australia - Commonwealth	22 May 1992	AustLII	9
[1992] Fca 993	[1992] FCA 993	Federal Court of Australia	Australia - Commonwealth	circa 1992	AustLII	2
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII	55
Commissioner of Taxation v Radnor	[1991] FCA 499	Federal Court of Australia	Australia - Commonwealth	circa 1991	AustLII	7
American Leaf; R & D Holdings; CMI Services Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 259	Federal Court of Australia	Australia - Commonwealth	25 Jul 1990	AustLII	2
Richardson Pacific Ltd v Fielding	[1990] FCA 257	Federal Court of Australia	Australia - Commonwealth	24 Jul 1990	AustLII	3
Elders Trustee and Executor Co Ltd v E G Reeves Pty Ltd	[1987] FCA 332; (1987) 78 ALR 193	Federal Court of Australia	Australia - Commonwealth	29 Sep 1987	AustLII	225
R & D Holdings; Lilydale Pastoral Co Pty Ltd v Commissioner of Taxation	[1987] FCA 137	Federal Court of Australia	Australia - Commonwealth	5 May 1987	AustLII	3
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII	27
Whitfords Beach Pty Ltd v Commissioner of Taxation	[1983] FCA 97; (1983) 67 FLR 151; (1983) 14 ATR 247	Federal Court of Australia	Australia - Commonwealth	25 May 1983	AustLII	8
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII	48
Northern Engineering Pty Ltd v FCT	[1979] FCA 79; (1980) 42 FLR 301; 29 ALR 563; (1979) 10 ATR 584	Federal Court of Australia	Australia - Commonwealth	15 Nov 1979	AustLII	10
Dampier Mining Co Ltd v FCT	[1979] FCA 53; 27 ALR 579; (1979) 40 FLR 127; 79 ATC 4,469; 10 ATR 193	Federal Court of Australia	Australia - Commonwealth	11 Sep 1979	AustLII	9
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	147
Northern Engineering Pty Ltd v The Commissioner of Taxation	[1979] FCA 137	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII	2
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII	83
Commissioner of Taxation v Stone	[2005] HCA 21	High Court of Australia	Australia - Commonwealth	circa 2005	AustLII	18
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	80
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	368
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
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII	281
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII	103
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	1103
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	130
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
Avondale Motors (Parts) Pty Ltd v FCT	[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312	High Court of Australia	Australia - Commonwealth	21 May 1971	AustLII	90
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII	79
Bernard Elsey Pty Ltd v FCT	[1969] HCA 46; (1969) 121 CLR 119; (1969) 43 ALJR 423; 1 ATR 403	High Court of Australia	Australia - Commonwealth	10 Oct 1969	AustLII	30
Elsey v FCT	[1969] HCA 48; (1969) 121 CLR 99; (1969) 43 ALJR 415; 1 ATR 389	High Court of Australia	Australia - Commonwealth	10 Oct 1969	AustLII	25
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
A & S Ruffy Pty Ltd v FCT	[1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60	High Court of Australia	Australia - Commonwealth	30 Apr 1958	AustLII	27
Bankruptcy (Fox's Estate) v FCT	[1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII	41
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII	131
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	107
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	111
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII	151
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII	84
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII	224
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII	112
Joshua Bros Pty Ltd v FCT	[1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII	16
Commissioner of Taxation (WA) v Newman	[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341	High Court of Australia	Australia - Commonwealth	9 Sep 1921	AustLII	26
Commissioner of Taxation (Cth) v Walker	[1985] QSC 112	Supreme Court of Queensland	Australia - Queensland	circa 1985	AustLII	2
[1984] QSC 141	[1984] QSC 141	Supreme Court of Queensland	Australia - Queensland	circa 1984	AustLII	2
T & S Liapis Pty Ltd v Commissioner of State Taxation	[2015] SASC 63; (2015) 124 SASR 1	Supreme Court of South Australia	Australia - South Australia	22 Apr 2015	AustLII	7
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw	42
Softwood Pulp and Paper Ltd v FCT	(1976) 7 ATR 101		Australia	circa 1976	Legal Online / Westlaw	48
South Behar Railway Co Ltd v Inland Revenue Comrs	[1925] AC 476		United Kingdom	circa 1925	LexisNexis / Westlaw	24
9 Atr 885; 43 FLR 217	9 ATR 885; 43 FLR 217		Australia	circa 1979	Legal Online / Westlaw	27
CMI Services Pty Ltd v Commissioner of Taxation (Cth)	20 ATR 1152		Australia	circa 1979	Legal Online / Westlaw	3
(2007) 60 Atr 790	(2007) 60 ATR 790		Australia	circa 2007	Legal Online / Westlaw	2
Kwikspan Purlin System Pty Ltd v Commissioner of Taxation (Cth)	71 FLR 154; 15 ATR 531; 2 IPR 414		Australia		Legal Online / Westlaw	7
IR Commissioners v Olive Mill Ltd (In Liq)	[1963] 2 All ER 130; [1963] 1 WLR 712		United Kingdom	circa 1963	LexisNexis	6
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927		57
Taxation, Commissioner of (Cth) v Equitable Life & General Insurance Co Ltd	(1990) 93 ALR 609; 21 ATR 364		Australia	circa 1990	LexisNexis AU	6
[1978] 3 WLR 985	[1978] 3 WLR 985		United Kingdom	circa 1978	LexisNexis / Westlaw	2
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU	131
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	26
G v Commissioner of Inland Revenue	[1961] NZLR 994		New Zealand	circa 1961	LexisNexis	16
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw	30
FCT v Walker	(1985) 79 FLR 161; (1985) 16 ATR 331		Australia	circa 1985	Legal Online / Westlaw	25
CIR (UK) v Korean Syndicate Ltd	[1921] 3 KB 258		United Kingdom	circa 1921	LexisNexis / Westlaw	16
(2005) 59 Atr 50	(2005) 59 ATR 50		Australia	circa 2005	Legal Online / Westlaw	13
Whitfords Beach Pty Ltd v Commissioner of Taxation (Cth)	(1979) 44 FLR 312; 28 ALR 637; 10 ATR 549; 79 ATC 4,648		Australia	circa 1979	Legal Online / Westlaw	8
Re Griffin; Ex parte Board of Trade	(1890) 60 LJQB 235		United Kingdom	circa 1890		44
Smith v Anderson	[1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247		United Kingdom	16 Jul 1880	CommonLII	177

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