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Commercial and General Acceptance Ltd v FCT     58

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation	[2020] FCA 1479	Federal Court of Australia	Australia - Commonwealth	15 Oct 2020	AustLII		3
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation	[2019] FCA 1195; (2019) 110 ATR 307	Federal Court of Australia	Australia - Commonwealth	2 Aug 2019	AustLII		8
PR 2017/8 - Income tax: tax consequences of investing in the Macquarie Torque Swap	[2017] ATOPR 8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2017/8 - Income tax: tax consequences of investing in the Macquarie Torque Swap	[2017] ATOPR PR2017/8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
Commissioner of Taxation v Messenger Press Pty Ltd	[2013] FCAFC 77; (2013) 212 FCR 298; (2013) 92 ATR 381	Federal Court of Australia	Australia - Commonwealth	25 Jul 2013	AustLII		2
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
CR 2012/14 - Income tax: Oceania Capital Partners Ltd: return of capital and off-market share buy-back	[2012] ATOCR CR2012/14	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/14 - Income tax: Oceania Capital Partners Ltd: return of capital and off-market share buy-back	[2012] ATOCR 14	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Bingul v R	[2009] NSWCCA 239	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	18 Sep 2009	AustLII		2
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		24
Klein and Commissioner of Taxation	[2007] AATA 1869; 70 ATR 572	Administrative Appeals Tribunal	Australia	17 Oct 2007	AustLII
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
FCT v Anovoy Pty Ltd	[2001] FCA 447; (2001) 47 ATR 51	Federal Court of Australia	Australia - Commonwealth	23 Apr 2001	AustLII		8
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
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		258
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		87
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 1715	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 731	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
Commissioner of Taxation of the Commonwealth of Aus v Energy Resources of Australia Ltd S107/1995	[1996] HCATrans 185	High Court of Australia	Australia - Commonwealth	17 Apr 1996	AustLII
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR TR96/4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
QT94/38 and Commissioner of Taxation	[1995] AATA 395; 31 ATR 1337	Administrative Appeals Tribunal	Australia	22 Dec 1995	AustLII
Unilever Australia Securities Ltd v Commissioner of Taxation S31/1995	[1995] HCATrans 358	High Court of Australia	Australia - Commonwealth	13 Oct 1995	AustLII
Commissioner of Taxation v Unilever Australia Securities Ltd S32/1995	[1995] HCATrans 352	High Court of Australia	Australia - Commonwealth	13 Oct 1995	AustLII
Richards Bay Iron & Titanium (Pty) Ltd & another v Commissioner for Inland Revenue	[1995] ZASCA 81; 1996 1 SA 311	Supreme Court of Appeal of South Africa	South Africa	24 Aug 1995	SAFLII		12
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII		23
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Unilever Australia Securities Ltd v FCT	[1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422	Federal Court of Australia	Australia - Commonwealth	22 Jun 1994	AustLII		6
Energy Resources of Australia Ltd v Commissioner of Taxation	[1994] FCA 1040	Federal Court of Australia	Australia - Commonwealth	22 Apr 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR TR94/32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
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		180
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation	[1992] FCA 615	Federal Court of Australia	Australia - Commonwealth	11 Dec 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Employers' Mutual Indemnity Association Ltd	[1990] FCA 328	Federal Court of Australia	Australia - Commonwealth	31 Aug 1990	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88	[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035	High Court of New Zealand	New Zealand	2 Mar 1990	NZLII		2
IT 2550 - Income tax: assessability of profits made on the disposal of depreciated plant	[1989] ATOITR IT2550	Australian Taxation Office	Australia - Commonwealth	10 Aug 1989	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1989] FCA 306	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 239	Federal Court of Australia	Australia - Commonwealth	30 Jun 1989	AustLII
NT86/8760 and Commissioner of Taxation	[1988] AATA 269; 19 ATR 3905	Administrative Appeals Tribunal	Australia	8 Sep 1988	AustLII
Re Australian National Hotels Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 292	Federal Court of Australia	Australia - Commonwealth	18 Aug 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII		16
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
Taxation, Commissioner of (Cth) v Avco Financial Services Ltd; Avco Financial Services Ltd v Commissioner of Taxation (Cth)	[1980] FCA 158; 50 FLR 117; 33 ALR 309; 11 ATR 401; 80 ATC 4,603	Federal Court of Australia	Australia - Commonwealth	16 Dec 1980	AustLII		1
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?"	(2018) 16 E-Journal of Tax Research 2	Burtonp, Mark	Australia	circa 2018	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1