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Ferguson v FCT   flag  147

[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
12th June, 1979

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Lance and Commissioner of Taxation (Taxation) [2024] AATA 11 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag
Assad and Commissioner of Taxation (Taxation) [2023] AATA 2995 Administrative Appeals Tribunal Australia 15 Sep 2023 AustLII flag
FFYS and Commissioner of Taxation (Taxation) [2021] AATA 4844 Administrative Appeals Tribunal Australia 24 Dec 2021 AustLII flag
Kwan and Commissioner of Taxation (Taxation) [2021] AATA 4465 Administrative Appeals Tribunal Australia 1 Dec 2021 AustLII flag
Volodin and Secretary, Attorney-General's Department [2021] AATA 1434 Administrative Appeals Tribunal Australia 19 May 2021 AustLII flag
Cadence (90) Investments Pty Ltd v Chalmers, in the matter of Chalmers [2021] FCCA 29 Federal Circuit Court of Australia Australia 20 Jan 2021 AustLII flag 1
Cadence (90) Investments Pty Ltd v Cheah, in the matter of Cheah [2021] FCCA 30 Federal Circuit Court of Australia Australia 20 Jan 2021 AustLII flag 1
San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 4023 Administrative Appeals Tribunal Australia 9 Oct 2020 AustLII flag
SWPD and Commissioner of Taxation (Taxation) [2020] AATA 555 Administrative Appeals Tribunal Australia 18 Mar 2020 AustLII flag
Probin and Commissioner of Taxation (Taxation) [2019] AATA 4597 Administrative Appeals Tribunal Australia 8 Nov 2019 AustLII flag
Forough Bakhsh (Migration) [2019] AATA 6708 Administrative Appeals Tribunal Australia 28 Oct 2019 AustLII flag
Khanji and Secretary, Department of Social Services (Social services second review) [2019] AATA 4258 Administrative Appeals Tribunal Australia 18 Oct 2019 AustLII flag
Hill and Commissioner of Taxation (Taxation) [2019] AATA 1723 Administrative Appeals Tribunal Australia 8 Jul 2019 AustLII flag
NKCX and Commissioner of Taxation (Taxation) [2019] AATA 124 Administrative Appeals Tribunal Australia 13 Feb 2019 AustLII flag
Parker v HG Innovations [2019] FCCA 278 Federal Circuit Court of Australia Australia 11 Feb 2019 AustLII flag 2
Rowsthorn and Commissioner of Taxation (Taxation) [2017] AATA 602 Administrative Appeals Tribunal Australia 5 May 2017 AustLII flag
Utopia Financial Services Pty Ltd and Australian Securities and Investments Commission (Freedom of information) [2017] AATA 269 Administrative Appeals Tribunal Australia 28 Feb 2017 AustLII flag 12
Peter Fowler and Commissioner of Taxation (Taxation) [2016] AATA 416 Administrative Appeals Tribunal Australia 22 Jun 2016 AustLII flag
Bell and Secretary, Department of Health (Freedom of information) [2015] AATA 494 Administrative Appeals Tribunal Australia 9 Jul 2015 AustLII flag 54
Bryxl Pty Ltd as Trustee for the Kypu Trust & Commissioner of Taxation [2015] AATA 89 Administrative Appeals Tribunal Australia 19 Feb 2015 AustLII flag 1
Michael Wilson & Partners v Slater [2014] FCCA 2871 Federal Circuit Court of Australia Australia 19 Dec 2014 AustLII flag 5
Matthews and Australian Securities and Investments Commission and Newmont Australia Ltd and Ryan and Knapp (Parties Joined) [2014] AATA 769 Administrative Appeals Tribunal Australia 24 Oct 2014 AustLII flag
Cronan and Commissioner of Taxation [2014] AATA 745 Administrative Appeals Tribunal Australia 15 Oct 2014 AustLII flag 1
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation [2014] AATA 507 Administrative Appeals Tribunal Australia 25 Jul 2014 AustLII flag
Adalopoulos v CMC International Pty Ltd [2014] FWC 3467 Fair Work Commission Australia 26 May 2014 AustLII flag 2
Ypfd and FCT Re [2014] AATA 9 Administrative Appeals Tribunal Australia 10 Jan 2014 AustLII flag 2
XTJT and Commissioner of Taxation [2013] AATA 936 Administrative Appeals Tribunal Australia 23 Dec 2013 AustLII flag
Director of the Fair Work Building Industry Inspectorate v Linkhill Pty Ltd (No 7) [2013] FCCA 1097 Federal Circuit Court of Australia Australia 20 Dec 2013 AustLII flag 20
Austin v Honeywell Ltd [2013] FCCA 662; (2013) 277 FLR 372 Federal Circuit Court of Australia Australia 28 Jun 2013 AustLII flag 7
Re Phillips and Inspector-General in Bankruptcy [2012] AATA 788; (2012) 131 ALD 564; (2012) 58 AAR 452 Administrative Appeals Tribunal Australia 13 Nov 2012 AustLII flag 21
Re Denehy and Superannuation Complaints Tribunal [2012] AATA 608; (2012) 131 ALD 413 Administrative Appeals Tribunal Australia 10 Sep 2012 AustLII flag 9
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
Kaley and Commissioner of Taxation [2011] AATA 480 Administrative Appeals Tribunal Australia 8 Jul 2011 AustLII flag
Zhang and Minister for Immigration and Citizenship [2011] AATA 292 Administrative Appeals Tribunal Australia 4 May 2011 AustLII flag
Gilbert and Commissioner of Taxation [2010] AATA 882 Administrative Appeals Tribunal Australia 10 Nov 2010 AustLII flag
Weng v Minister for Immigration [2010] FMCA 670 Federal Magistrates Court of Australia Australia 3 Sep 2010 AustLII flag 5
Smith v FCT [2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934 Administrative Appeals Tribunal Australia 5 Aug 2010 AustLII flag 9
Re Rendyl Properties Pty Ltd and FCT [2009] AATA 177; 72 ATR 275; [2009] ATC 10-082 Administrative Appeals Tribunal Australia 18 Mar 2009 AustLII flag
Re Touram Pty Ltd (As Trustee for the GKA Family Trust) and FCT [2008] AATA 1167; [2008] ATC 10-070; 70 ATR 991 Administrative Appeals Tribunal Australia 23 Dec 2008 AustLII flag
Re Goldberg and IFH Pty Ltd and FCT [2008] AATA 1045; [2008] ATC 10-060; 71 ATR 434 Administrative Appeals Tribunal Australia 20 Nov 2008 AustLII flag
Lee and Minister for Immigration and Citizenship [2008] AATA 986 Administrative Appeals Tribunal Australia 4 Nov 2008 AustLII flag
Chung and Minister for Immigration and Citizenship [2008] AATA 819 Administrative Appeals Tribunal Australia 15 Sep 2008 AustLII flag
VCA v Australian Prudential Regulation Authority [2008] AATA 580; (2008) 105 ALD 236 Administrative Appeals Tribunal Australia 4 Jul 2008 AustLII flag 19
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
Kriel and Minister for Immigration and Citizenship [2008] AATA 433 Administrative Appeals Tribunal Australia 23 May 2008 AustLII flag
Re Drysdale and FCT [2008] AATA 393; [2008] ATC 10-027; 69 ATR 717 Administrative Appeals Tribunal Australia 14 May 2008 AustLII flag
Re Hattrick and FCT [2008] AATA 301; [2008] ATC 10-019; 71 ATR 873 Administrative Appeals Tribunal Australia 11 Apr 2008 AustLII flag 1
Re Player and FCT [2008] AATA 274; [2008] ATC 10-015; 71 ATR 668 Administrative Appeals Tribunal Australia 4 Apr 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
Russo and Minister for Immigration and Citizenship [2007] AATA 2054 Administrative Appeals Tribunal Australia 11 Dec 2007 AustLII flag 4
Hyde and Commissioner of Taxation [2007] AATA 1800; 70 ATR 410; 99 ALD 191 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Leggett and Commissioner of Taxation [2007] AATA 1737; 69 ATR 903; 97 ALD 463 Administrative Appeals Tribunal Australia 3 Sep 2007 AustLII flag
Leggett and Commissioner of Taxation [2007] AATA 1624; (2007) 69 ATR 678 Administrative Appeals Tribunal Australia 1 Aug 2007 AustLII flag 1
Bell and Commonwealth Scientific and Research Organisation (CSIRO) [2007] AATA 1569; 96 ALD 450; 46 AAR 1 Administrative Appeals Tribunal Australia 20 Jul 2007 AustLII flag 3
Richards and Commissioner of Taxation [2007] AATA 1471; (2007) 68 ATR 629 Administrative Appeals Tribunal Australia 25 Jun 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
Burrows and Commissioner of Taxation [2007] AATA 1467; (2007) 68 ATR 502 Administrative Appeals Tribunal Australia 25 Jun 2007 AustLII flag 1
060886053 [2007] MRTA 211 Migration Review Tribunal Australia 6 Jun 2007 AustLII flag
Re Teo and Minister for Immigration and Citizenship [2007] AATA 1118; (2007) 95 ALD 165 Administrative Appeals Tribunal Australia 9 Mar 2007 AustLII flag 7
Taylor and Commissioner of Taxation [2006] AATA 1120; 65 ATR 857 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
Shaikh and Minister for Immigration and Multicultural and Indigenous Affairs [2006] AATA 1119 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag 3
Re Athans and FCT [2006] AATA 1121; 65 ATR 900 Administrative Appeals Tribunal Australia 22 Dec 2006 AustLII flag
VCK and Commissioner of Taxation [2006] AATA 1073; 64 ATR 1273 Administrative Appeals Tribunal Australia 12 Dec 2006 AustLII flag
Little and Commissioner of Taxation [2006] AATA 949; 64 ATR 1180 Administrative Appeals Tribunal Australia 9 Nov 2006 AustLII flag 1
Holzberger v Secretary, Department of Health and Ageing [2006] AATA 769; 91 ALD 774 Administrative Appeals Tribunal Australia 8 Sep 2006 AustLII flag
Peerless Marine Pty Ltd v FCT [2006] AATA 765; (2006) 63 ATR 1303 Administrative Appeals Tribunal Australia 8 Sep 2006 AustLII flag 9
Pedley v FCT [2006] AATA 108; (2006) 62 ATR 1014 Administrative Appeals Tribunal Australia 9 Feb 2006 AustLII flag 2
Prayitno and Minister for Immigration and Multicultural and Indigenous Affairs [2005] AATA 980 Administrative Appeals Tribunal Australia 6 Oct 2005 AustLII flag
Re Phippen and FCT [2005] AATA 952; 60 ATR 1271 Administrative Appeals Tribunal Australia 30 Sep 2005 AustLII flag
Purvis v Dairy Adjustment Authority [2005] AATA 233; 86 ALD 713 Administrative Appeals Tribunal Australia 18 Mar 2005 AustLII flag 3
Re Saxena and Dairy Adjustment Authority [2005] AATA 53; 83 ALD 81 Administrative Appeals Tribunal Australia 19 Jan 2005 AustLII flag
Re Applicant and FCT (Case 15/2004) [2004] AATA 1293; 58 ATR 1059 Administrative Appeals Tribunal Australia 3 Dec 2004 AustLII flag 1
Sutislio and Minister for Immigration, Multicultural and Indigenous Affairs [2004] AATA 907 Administrative Appeals Tribunal Australia 27 Aug 2004 AustLII flag
Re Permana and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 802 Administrative Appeals Tribunal Australia 30 Jul 2004 AustLII flag 5
Hindrodjojo and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 724 Administrative Appeals Tribunal Australia 7 Jul 2004 AustLII flag 14
Basuki and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 630 Administrative Appeals Tribunal Australia 21 Jun 2004 AustLII flag 5
Sutoyo and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 604 Administrative Appeals Tribunal Australia 14 Jun 2004 AustLII flag 2
Haryanto and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 317 Administrative Appeals Tribunal Australia 26 Mar 2004 AustLII flag 4
Re Jo and Minister for Immigration and Multicultural and Indigenous Affairs [2004] AATA 77; (2004) 38 AAR 394 Administrative Appeals Tribunal Australia 28 Jan 2004 AustLII flag 39
Riha v Commissioner of Taxation [2003] AATA 768; 53 ATR 1108 Administrative Appeals Tribunal Australia 7 Aug 2003 AustLII flag 1
Jungstedt v ASIC [2003] AATA 159; 73 ALD 105 Administrative Appeals Tribunal Australia 14 Feb 2003 AustLII flag 5
Geelong Grammar School re Construction, Forestry, Mining and Energy Union and Australian Workers' Union v Geelong Grammar School - PR925746 [2002] AIRC 1550 Australian Industrial Relations Commission Australia 16 Dec 2002 AustLII flag
Ford and Dairy Adjustment Authority [2002] AATA 712; 71 ALD 788 Administrative Appeals Tribunal Australia 21 Aug 2002 AustLII flag
Re Buchan and Dairy Adjustment Authority [2002] AATA 644; 71 ALD 114 Administrative Appeals Tribunal Australia 30 Jul 2002 AustLII flag 5
McEvoy and Commissioner of Taxation [2001] AATA 191; 46 ATR 1183 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag
PP Consultants Pty Ltd v Finance Sector Union of Australia [2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2 Australia 16 Nov 2000 AustLII flag 1
Re Osborne and Australian Securities & Investments Commission [2000] AATA 917; 35 ACSR 603 Administrative Appeals Tribunal Australia 20 Oct 2000 AustLII flag 1
QT96/169-171 and Commissioner of Taxation [1997] AATA 967; 37 ATR 1001 Administrative Appeals Tribunal Australia 17 Sep 1997 AustLII flag
QT96/163-168 and Commissioner of Taxation [1997] AATA 941; 36 ATR 1154 Administrative Appeals Tribunal Australia 28 Aug 1997 AustLII flag
Re: Fang-TA Wei Irt Reference No RQ91/00380 #number 329 [1991] IRTA 886 Immigration Review Tribunal Australia 19 Sep 1991 AustLII flag
Applicant: Mr Fang-Ta Wei IRT Reference: N91/00029 #number 329 [1991] IRTA 329 Immigration Review Tribunal Australia 18 Sep 1991 AustLII flag
Re Secretary, Department of Social Security and Mustafa Ergul [1991] AATA 92 Administrative Appeals Tribunal Australia 17 Apr 1991 AustLII flag
Gould and Secretary, Department of Social Security [1989] AATA 492 Administrative Appeals Tribunal Australia 19 Jul 1989 AustLII flag
Selimovski and Secretary, Department of Social Security [1989] AATA 307 Administrative Appeals Tribunal Australia 15 Feb 1989 AustLII flag
Hunt and Secretary, Department of Social Security [1988] AATA 468 Administrative Appeals Tribunal Australia 19 Apr 1988 AustLII flag
Re Peter William Tree and Secretary To the Department of Education [1985] AATA 181 Administrative Appeals Tribunal Australia 17 Jul 1985 AustLII flag
Re David Tate and Director-General of Social Security [1984] AATA 327 Administrative Appeals Tribunal Australia 6 Aug 1984 AustLII flag
Re Murtagh and Commissioner of Taxation [1984] AATA 249; (1984) 54 ALR 313; (1984) 6 ALD 112; (1984) 1 AAR 419; 15 ATR 787 Administrative Appeals Tribunal Australia 5 Jul 1984 AustLII flag 160
Re Esther Shafer and Director-General of Social Security [1983] AATA 278 Administrative Appeals Tribunal Australia 19 Aug 1983 AustLII flag
Re Te Velde and Director-General of Social Services [1981] AATA 87; (1981) 3 ALN N111 Administrative Appeals Tribunal Australia 21 Aug 1981 AustLII flag 83
Alvarez Nino v Kuksal (No 4) [2023] FedCFamC2G 1051 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 24 Nov 2023 AustLII flag 2
Makrylos v Commissioner of Taxation [2023] FCA 971 Federal Court of Australia Australia - Commonwealth 17 Aug 2023 AustLII flag
Condon v Commissioner of Taxation [2023] FCA 561 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag 14
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 324
Australian Securities and Investments Commission v PE Capital Funds Management Ltd (Admins Apptd) [2022] FCA 76; (2022) 159 ACSR 1; 159 ASCR 1 Federal Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 7
Frigger v Trenfield (No 10) [2021] FCA 1500; (2021) 397 ALR 24 Federal Court of Australia Australia - Commonwealth 1 Dec 2021 AustLII flag 25
Darnell v Stonehealth Pty Ltd (No 4) [2021] FCA 823 Federal Court of Australia Australia - Commonwealth 21 Jul 2021 AustLII flag 4
Mussalli v Commissioner of Taxation [2021] FCAFC 71 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 1
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Jiang v Minister for Home Affairs [2019] FCA 91 Federal Court of Australia Australia - Commonwealth 11 Feb 2019 AustLII flag 1
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR TR2019/1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
McGlinn v FCT [2018] FCA 1275; (2018) 361 ALR 312 Federal Court of Australia Australia - Commonwealth 24 Aug 2018 AustLII flag 1
Greig v Commissioner of Taxation [2018] FCA 1084 Federal Court of Australia Australia - Commonwealth 20 Jul 2018 AustLII flag 4
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd [2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 84
Nelson v Commissioner of Taxation [2014] FCAFC 163; 144 ALD 512 Federal Court of Australia Australia - Commonwealth 2 Dec 2014 AustLII flag 6
Nelson v Commissioner of Taxation [2014] FCA 57 Federal Court of Australia Australia - Commonwealth 11 Feb 2014 AustLII flag 3
FTR 2012/D3 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006 [2012] ATODFTR FTR2012/D3 Australian Taxation Office Australia - Commonwealth 27 Jun 2012 AustLII flag
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137 Federal Court of Australia Australia - Commonwealth 13 Apr 2011 AustLII flag 185
Russell v FCT [2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143 Federal Court of Australia Australia - Commonwealth 30 Oct 2009 AustLII flag 19
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 flag 83
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR SMSFR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Biodiversity Banking and Offsets Scheme [2009] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Biodiversity Banking and Offsets Scheme [2009] ATOCR CR2009/77 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Hance v FCT; Hannebery v FCT [2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 197
Watson v Deputy Commissioner of Taxation [2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348 Federal Court of Australia Australia - Commonwealth 8 Aug 2008 AustLII flag 4
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2008] ATODSMSFR SMSFR2008/D3 Australian Taxation Office Australia - Commonwealth 30 Apr 2008 AustLII flag
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business [2008] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business [2008] ATOTR TR2008/2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions [2007] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/11 - Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia [2007] ATOTR TR2007/11 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions [2007] ATOTR TR2007/10 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/11 - Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia [2007] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts [2007] ATOCR CR2007/51 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts [2007] ATOCR 51 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
TR 2005/1 - Income tax: carrying on business as a professional artist [2005] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/1 - Income tax: carrying on business as a professional artist [2005] ATOTR TR2005/1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2004] ATODMTR MT2004/D3 Australian Taxation Office Australia - Commonwealth 15 Dec 2004 AustLII flag
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations [2004] ATODPGBR PGBR2004/D1 Australian Taxation Office Australia - Commonwealth 25 Feb 2004 AustLII flag
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
TR 2003/4 - Income tax: boat hire arrangements [2003] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/4 - Income tax: boat hire arrangements [2003] ATOTR TR2003/4 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
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
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
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
Minister of State for Employment, Workplace Relations and Small Business v Community & Public Sector Union [2001] FCA 316; 109 FCR 303 Federal Court of Australia Australia - Commonwealth 15 Jun 2001 AustLII flag 15
Stellar Call Centres Pty Ltd v CEPU [2001] FCA 106; (2001) 106 FCR 302 Federal Court of Australia Australia - Commonwealth 21 Feb 2001 AustLII flag 17
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR TR2001/14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
PP Consultants Pty Ltd v Finance Sector Union of Australia [2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2 High Court of Australia Australia - Commonwealth 16 Nov 2000 AustLII flag 65
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN') [1999] ATODMTROS MT1999/D1 Australian Taxation Office Australia - Commonwealth 27 Oct 1999 AustLII flag
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Federal Court of Australia Australia - Commonwealth 12 May 1997 AustLII flag
TR 97/11 - Income tax: am I carrying on a business of primary production? [1997] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/11 - Income tax: am I carrying on a business of primary production? [1997] ATOTR TR97/11 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/6 - Income tax: primary production and forestry [1995] ATOTR TR95/6 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 93/9 - Income tax: deferral of deductions for trading stock purchases involving prepayments [1993] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/9 - Income tax: deferral of deductions for trading stock purchases involving prepayments [1993] ATOTR TR93/9 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Gauntlett v Repatriation Commission [1991] FCA 498; (1991) 32 FCR 73; (1991) 24 ALD 79 Federal Court of Australia Australia - Commonwealth 28 Oct 1991 AustLII flag 24
Re Commissioner of Taxation v Radnor Pty Ltd [1991] FCA 390 Federal Court of Australia Australia - Commonwealth 22 Aug 1991 AustLII flag
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 flag 55
Commissioner of Taxation v Osborne [1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888 Federal Court of Australia Australia - Commonwealth 18 Sep 1990 AustLII flag 49
Re Radnor Pty Ltd v Commissioner of Taxation [1990] FCA 255 Federal Court of Australia Australia - Commonwealth 20 Jul 1990 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd [1990] FCA 187 Federal Court of Australia Australia - Commonwealth 13 Jun 1990 AustLII flag
It 2237 - Income Tax : Sheep Leasing Scheme - FCT v Solling - FCT v Pepper [1985] ATOITR IT2237 Australian Taxation Office Australia - Commonwealth 31 Dec 1985 AustLII flag
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
Re Commissioner of Taxation of the Commonwealth of Australia v Michael John Walker [1984] FCA 194 Federal Court of Australia Australia - Commonwealth 19 Jul 1984 AustLII flag 1
It 230 - Leasing of Cattle - Deductibility of Costs [1981] ATOITR IT230 Australian Taxation Office Australia - Commonwealth 21 Dec 1981 AustLII flag
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 flag 48
It 226 - Cattle Leasing Scheme - Deductibility of Expenses [1979] ATOITR IT226 Australian Taxation Office Australia - Commonwealth 24 Oct 1979 AustLII flag
Bellbird Ridge Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1637 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2016 AustLII flag 4
Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 16 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 4 Feb 2015 AustLII flag 1
Carpet Cleaners Warehouse v Awad [2013] NSWDC 303 District Court of New South Wales Australia - New South Wales 20 Dec 2013 AustLII flag 1
Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408; (2013) 97 ATR 818; [2013] ATC 20-429 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2013 AustLII flag 29
Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Administrative Decisions Tribunal Australia - New South Wales 3 Oct 2013 AustLII flag 4
Bank of Western Australia Ltd v Maia Primanzon; Bank of Western Australia Ltd v Violetta Primanzon and Alexandre Pachkovski [2010] NSWSC 862 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2010 AustLII flag 3
Minter v Minter [2000] NSWSC 100; (2000) 10 BPR 18,133 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2000 AustLII flag 10
Oliver v Kempsey Shire Council [1988] NSWLEC 99 Land and Environment Court of New South Wales Australia - New South Wales 6 Dec 1988 AustLII flag
Varitimos v The Commissioner of State Revenue [2024] QCAT 71 Queensland Civil and Administrative Tribunal Australia - Queensland 7 Feb 2024 AustLII flag
Electoral Commission of Queensland v Palmer Leisure Australia Pty Ltd [2022] QSC 169 Supreme Court of Queensland Australia - Queensland 18 Aug 2022 AustLII flag
O ’ Neill v Commissioner for State Revenue [2019] QCAT 132 Queensland Civil and Administrative Tribunal Australia - Queensland 15 May 2019 AustLII flag 2
GRW and Residential Tenancies Authority [2009] QICmr 13 Queensland Information Commissioner Australia - Queensland 27 Feb 2009 AustLII flag
Timms and Department of Employment, Vocational Education, Training and Industrial Relations [1993] QICmr 7; 1 QAR 270 Queensland Information Commissioner Australia - Queensland 17 Dec 1993 AustLII flag
Tyler v Raven [2015] SASC 171 Supreme Court of South Australia Australia - South Australia 29 Oct 2015 AustLII flag
Commissioner of State Taxation v t & S Liapis Pty Ltd [2015] SASCFC 151 Supreme Court of South Australia - Full Court Australia - South Australia 23 Oct 2015 AustLII flag 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 flag 7
Hitchin v Labourforce Solutions Pty Ltd [2009] SASC 85; (2009) 184 IR 262 Supreme Court of South Australia Australia - South Australia 1 Apr 2009 AustLII flag 6
Mavridis v Solagna, Milburn & Karafotias [1999] SADC 74 District Court of South Australia Australia - South Australia 1 Jun 1999 AustLII flag
Norris v Shepherd [2022] TASMC 8 Magistrates Court of Tasmania Australia - Tasmania 13 Dec 2022 AustLII flag
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Lotus Oaks [2021] VSC 388 Supreme Court of Victoria Australia - Victoria 14 Jul 2021 AustLII flag 6
A1 Quality Concrete Tanks Pty Ltd v Civil and Allied Technical Constructions Pty Ltd (No 2) [2017] VCC 1320 County Court of Victoria Australia - Victoria 20 Sep 2017 AustLII flag 2
Mould v Commissioner of State Revenue [2015] VSCA 285; (2015) 2015 ATC 20-537 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag 6
Mould v Commissioner of State Revenue [2014] VSC 268; (2014) 98 ATR 579 Supreme Court of Victoria Australia - Victoria 12 Jun 2014 AustLII flag 11
Olivedale Park Pty Ltd v Commissioner of State Revenue (Taxation) [2012] VCAT 1874 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Dec 2012 AustLII flag
Lederberger v Mediterranean Olives Financial Pty Ltd [2012] VSCA 262; (2012) 38 VR 509 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Oct 2012 AustLII flag 59
Mediterranean Olives Financial Pty Ltd v Lederberger [2011] VSC 301 Supreme Court of Victoria Australia - Victoria 1 Jul 2011 AustLII flag 6
Harper v Commissioner of State Revenue [2005] VCAT 325; 58 ATR 432 Victorian Civil and Administrative Tribunal Australia - Victoria 25 Feb 2005 AustLII flag 10
American Express International Inc v Commissioner of State Revenue [2002] VCAT 376 Victorian Civil and Administrative Tribunal Australia - Victoria 24 May 2002 AustLII flag
Girgis v Poliwka (No 6) [2019] WASC 230 Supreme Court of Western Australia Australia - Western Australia 18 Sep 2019 AustLII flag 15
Intercorp Pty Ltd As Trustee for Intercorp Trust and Commissioner of State Revenue [2018] WASAT 90 State Administrative Tribunal of Western Australia Australia - Western Australia 30 Aug 2018 AustLII flag 2
Quito Pty Ltd and Commissioner of State Revenue [2014] WASAT 8 State Administrative Tribunal of Western Australia Australia - Western Australia 17 Jan 2014 AustLII flag 3
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
Taxpayer K v Fiji Revenue and Customs Authority [2013] FJTT 10 Fiji 31 May 2013 PacLII flag 4
Taxpayer N v Fiji Revenue & Cutoms Authority [2013] FJTT 5 Fiji 6 Mar 2013 PacLII flag
[2016] Hkcfi 669 (2 June 2016) [2016] HKCFI 669 Hong Kong Court of First Instance Hong Kong 2 Jun 2016 HKLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"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
"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
"The Tax Offset for Entrepreneurs: A Critical Review of the 25 Per Cent Tax Offset for Small Business" [2006] JlATaxTA 7 McLaren, John Australia circa 2006 AustLII flag
"High Court Decision in Commissioner of Taxation v Stone and Its Impact on Sport in Australia, The" (2005) 12 James Cook University Law Review 112 Davies, Chris Australia circa 2005 AustLII flag
"Tolling Companies and Their Income Taxation Features" (2002) 5 (2) Journal of Australian Taxation 213 Birch, Charles Australia circa 2002 AustLII flag
"Choosing the Right Joint Venture Structure for a Farmin or Farmout" (2002) 5 Journal of Australian Taxation 60 Birch, Charles Australia circa 2002 AustLII flag 7
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Australia Act 1976 (Cth) s24, s27
Income Tax Assessment Act 1936 (Cth) s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Mould v Commissioner of State Revenue [2015] VSCA 285; (2015) 2015 ATC 20-537 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag 6
Mould v Commissioner of State Revenue [2014] VSC 268; (2014) 98 ATR 579 Supreme Court of Victoria Australia - Victoria 12 Jun 2014 AustLII flag 11
Olivedale Park Pty Ltd v Commissioner of State Revenue (Taxation) [2012] VCAT 1874 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Dec 2012 AustLII flag
Lederberger v Mediterranean Olives Financial Pty Ltd [2012] VSCA 262; (2012) 38 VR 509 Supreme Court of Victoria - Court of Appeal Australia - Victoria 17 Oct 2012 AustLII flag 59
Mediterranean Olives Financial Pty Ltd v Lederberger [2011] VSC 301 Supreme Court of Victoria Australia - Victoria 1 Jul 2011 AustLII flag 6
Harper v Commissioner of State Revenue [2005] VCAT 325; 58 ATR 432 Victorian Civil and Administrative Tribunal Australia - Victoria 25 Feb 2005 AustLII flag 10
American Express International Inc v Commissioner of State Revenue [2002] VCAT 376 Victorian Civil and Administrative Tribunal Australia - Victoria 24 May 2002 AustLII flag
Girgis v Poliwka (No 6) [2019] WASC 230 Supreme Court of Western Australia Australia - Western Australia 18 Sep 2019 AustLII flag 15
Intercorp Pty Ltd As Trustee for Intercorp Trust and Commissioner of State Revenue [2018] WASAT 90 State Administrative Tribunal of Western Australia Australia - Western Australia 30 Aug 2018 AustLII flag 2
Quito Pty Ltd and Commissioner of State Revenue [2014] WASAT 8 State Administrative Tribunal of Western Australia Australia - Western Australia 17 Jan 2014 AustLII flag 3
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
Taxpayer K v Fiji Revenue and Customs Authority [2013] FJTT 10 Fiji 31 May 2013 PacLII flag 4
Taxpayer N v Fiji Revenue & Cutoms Authority [2013] FJTT 5 Fiji 6 Mar 2013 PacLII flag
[2016] Hkcfi 669 (2 June 2016) [2016] HKCFI 669 Hong Kong Court of First Instance Hong Kong 2 Jun 2016 HKLII flag 1
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57

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