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TR 95/33 - Income tax: subsection 51(1) - relevance of subjective purpose, motive or intention in determining the deductibility of losses and outgoings

[1995] ATOTR TR95/33

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		226
Aata Case 5489a	(1992) 23 ATR 1068		Australia	circa 1992	Legal Online / Westlaw		2
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Kidston Goldmines Ltd v Commissioner of Taxation	[1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168	Federal Court of Australia	Australia - Commonwealth	7 Aug 1991	AustLII		51
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
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		849
23 Atr 1076	23 ATR 1076		Australia	circa 1958	Legal Online / Westlaw		2
23 Atr 1075	23 ATR 1075		Australia	circa 1958	Legal Online / Westlaw		2
22 Atr 621-3	22 ATR 621-3; 91 ATC 4957-8		Australia	circa 1958	Legal Online / Westlaw		2
22 Atr 624	22 ATR 624		Australia	circa 1958	Legal Online / Westlaw		2
22 Atr 623	22 ATR 623		Australia	circa 1958	Legal Online / Westlaw		2
22 Atr 622	22 ATR 622		Australia	circa 1958	Legal Online / Westlaw		2
22 Atr 621	22 ATR 621		Australia	circa 1958	Legal Online / Westlaw		4
22 Atc 621-622	22 ATC 621-622		Australia	circa 1958	IntelliConnect		2
11 Atr 283-284	11 ATR 283-284; 80 ATC 4548-4549		Australia	circa 1958	Legal Online / Westlaw		2
FCT v The Swan Brewery Co Ltd	11 ATR 295		Australia	circa 1958	Legal Online / Westlaw		3
11 Atr 294	11 ATR 294		Australia	circa 1958	Legal Online / Westlaw		2

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