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Commissioner of Taxation v Payne     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bechtel Australia Pty Ltd v Commissioner of Taxation	[2023] FCA 676	Federal Court of Australia	Australia - Commonwealth	22 Jun 2023	AustLII		1
John Holland Group Pty Ltd v Commissioner of Taxation	[2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73	Federal Court of Australia	Australia - Commonwealth	11 Jun 2015	AustLII		15
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Payne and Commissioner of Taxation	[2002] AATA 9; 49 ATR 1076	Administrative Appeals Tribunal	Australia	11 Jan 2002	AustLII		1
Scott and Tax Agents' Board of Queensland	[2001] AATA 435; 47 ATR 1136	Administrative Appeals Tribunal	Australia	23 May 2001	AustLII		1
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII		118
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
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
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII		160
FCT v Riverside Road Pty Ltd (in liq)	(1990) 90 ATC 4,567		Australia	circa 1990	IntelliConnect		1
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
Commissioner of Taxation v Genys	[1987] FCA 20; (1987) 17 FCR 495; 77 ALR 527; (1987) 19 ATR 356	Federal Court of Australia	Australia - Commonwealth	4 Feb 1987	AustLII		32
Garrett v Commissioner of Taxation (Cth)	(1982) 58 FLR 101; 12 ATR 684		Australia	circa 1982	Legal Online / Westlaw		12
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
FCT v Collings	(1976) 10 ALR 475; 6 ATR 476; 76 ATC 4,254		Australia	circa 1976	LexisNexis AU		32
Taylor v Provan	[1975] AC 194; 49 Tax Cas 579		United Kingdom	circa 1975	LexisNexis / Westlaw		44
Lodge v FCT	[1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575	High Court of Australia	Australia - Commonwealth	16 Oct 1972	AustLII		108
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
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		173
FCT v Green	[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142	High Court of Australia	Australia - Commonwealth	21 Jun 1950	AustLII		49
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
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
Re Income Tax Acts	[1903] VicLawRp 89; (1903) 29 VLR 298; (1903) 29 CLE 298; 25 ALT 110		Australia - Victoria	13 Nov 1903	AustLII		14