LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Commissioner of Taxation (NSW) v Ash   flag  28

[1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76
High Court of Australia
Australia - Commonwealth
23rd December, 1938

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Re Lean and FCT [2008] AATA 519; [2008] ATC 10-032; 71 ATR 908 Administrative Appeals Tribunal Australia 20 Jun 2008 AustLII flag
Commissioner of Taxation v Day [2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936 Federal Court of Australia Australia - Commonwealth 21 Dec 2007 AustLII flag 13
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
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Davies and Commissioner of Taxation [2005] AATA 767; 60 ATR 1258 Administrative Appeals Tribunal Australia 11 Aug 2005 AustLII flag
WT1997/80-86 and Deputy Commissioner of Taxation [2000] AATA 625; (2000) 45 ATR 1019 Administrative Appeals Tribunal Australia 31 Jul 2000 AustLII flag 2
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
WT96/110 and Deputy Commissioner of Taxation [1998] AATA 135; 38 ATR 1095 Administrative Appeals Tribunal Australia 4 Mar 1998 AustLII flag
Sweetman v Commissioner of Inland Revenue [1996] FJSC 3 Supreme Court of Fiji Fiji 23 Oct 1996 PacLII flag 3
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8 (1996) 42 FLR 221 Australia 23 Oct 1996 PacLII flag
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation [1996] FCA 1284 Federal Court of Australia Australia - Commonwealth 1 Mar 1996 AustLII flag
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance [1994] ATOTR TR94/26 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance [1994] ATOTR 26 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Re Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 10 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag
Melnitchouk v WorkCover (Litchfield Engineering) [1990] SAWCRP 34 Australia 19 Feb 1990 AustLII flag 3
Case M17 v Commissioner of Inland Revenue [1989] NZTRA 94; (1989) 14 TRNZ 102; (1990) 12 NZTC 2,110 New Zealand Taxation Review Authority New Zealand 21 Dec 1989 NZLII flag
Re Telecasters North Queensland Ltd v Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 186 Federal Court of Australia Australia - Commonwealth 25 May 1989 AustLII flag
Re EHL Burgess Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 249 Federal Court of Australia Australia - Commonwealth 19 Jul 1988 AustLII flag
AT86/13-15 and Commissioner of Taxation [1988] AATA 176; 19 ATR 3579 Administrative Appeals Tribunal Australia 8 Jun 1988 AustLII flag
VT84/21, VT84/22 and Commissioner of Taxation [1987] AATA 476; 19 ATR 3060 Administrative Appeals Tribunal Australia 21 Dec 1987 AustLII flag
Commissioner of Income-Tax, Up v Nainital Bank Ltd [1964] INSC 202; [1965] 1 SCR 340; AIR 1965 SC 1227 Supreme Court of India India 25 Sep 1964 LIIofIndia flag 2
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Sir George Rich" [2010] NSWBarAssocNews 17 Ash, David Australia circa 2010 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

Legislation Cited

Legislation Name Provision
Commonwealth Act (Cth) s23
Federal Act (Cth) s23, s25
Income Tax Assessment Act (Cth) s25
Partnership Act 1892 (NSW)
Income Tax (Management) Act 1928 (NSW)
State Act (NSW)
Prevention and Relief of Unemployment Act 1930 (NSW) s19, s21, s23, s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of (NSW) v Ash [1938] NSWStRp 31; 55 WN (NSW) 147; (1938) 38 SR (NSW) 444; 5 ATD 9 Supreme Court of New South Wales Australia - New South Wales 3 Aug 1938 AustLII flag 3
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31
Curtis v J & G Oldfield Ltd (1925) 41 TLR 373 United Kingdom circa 1925 LexisNexis flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback