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FCT v Broken Hill Pty Co Ltd   flag  38

[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507
Federal Court of Australia
Australia - Commonwealth
18th October, 2000

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
NQZG and Commissioner of Taxation (Taxation) [2020] AATA 379 Administrative Appeals Tribunal Australia 2 Mar 2020 AustLII flag
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 Harvey and FCT [2008] AATA 457; [2008] ATC 10-030; 72 ATR 541 Administrative Appeals Tribunal Australia 3 Jun 2008 AustLII flag 3
Petersen and Deputy Commissioner of Taxation [2007] AATA 1896; 70 ATR 644 Administrative Appeals Tribunal Australia 26 Oct 2007 AustLII flag
Hyde and Commissioner of Taxation [2007] AATA 1800; 70 ATR 410; 99 ALD 191 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1280; 67 ATR 433 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1281; 67 ATR 477 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1279; 66 ATR 532 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag 1
Re Taxpayer and FCT [2007] AATA 1278; 67 ATR 389 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Re Taxpayer and FCT [2007] AATA 1277; 67 ATR 344 Administrative Appeals Tribunal Australia 30 Apr 2007 AustLII flag
Taxpayer and Commissioner of Taxation [2006] AATA 1013 Administrative Appeals Tribunal Australia 28 Nov 2006 AustLII flag
Applicant and Commissioner of Taxation [2005] AATA 583; 59 ATR 1161 Administrative Appeals Tribunal Australia 20 Jun 2005 AustLII flag 2
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR TR2024/D1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights [2024] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATODGSTR GSTR2012/D2 Australian Taxation Office Australia - Commonwealth 29 Feb 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR GSTR2012/4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR TR2012/8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment [2012] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Mussalli v Commissioner of Taxation [2020] FCA 544 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 2
Australian Securities and Investments Commission v Letten (No 20) [2012] FCA 1283; (2012) 92 ACSR 630 Federal Court of Australia Australia - Commonwealth 19 Nov 2012 AustLII flag 11
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Federal Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag 3
Drummond v Commissioner of Taxation [2005] FCA 1129; (2005) 220 ALR 691; 60 ATR 356; [2006] ALMD 730 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 8
City Link Melbourne Ltd v Commissioner of Taxation [2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 20
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
Jupiters Ltd v Commissioner of Taxation [2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236 Federal Court of Australia Australia - Commonwealth 25 Jun 2002 AustLII flag 9
Jupiters Ltd ACN 010 741 045 v Deputy Commissionerof Taxation [2001] FCA 1869 Federal Court of Australia Australia - Commonwealth 21 Dec 2001 AustLII flag
Firth v Commissioner of Taxation [2001] FCA 1300 Federal Court of Australia Australia - Commonwealth 13 Sep 2001 AustLII flag 1
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 Supreme Court of Victoria Australia - Victoria 9 Dec 2020 AustLII flag
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
Melton Hwy Pty Ltd v Commissioner of State Revenue (Review and Regulation) (Corrected) [2020] VCAT 396 Victorian Civil and Administrative Tribunal Australia - Victoria 27 Mar 2020 AustLII flag 1
Driver Group Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2013] VCAT 1151 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Jul 2013 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s128A, s170
Court Rules (Cth)

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 flag 258
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell [1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419 High Court of Australia Australia - Commonwealth 2 Sep 1998 AustLII flag 27
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 87
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 flag 412
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5507
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Duggan v FCT [1972] HCA 66; (1972) 129 CLR 365; (1972) 3 ATR 413; 47 ALJR 44 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 23
W Thomas & Co Pty Ltd v FCT [1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 61
Public Trustee v Schultz [1964] HCA 44; (1964) 111 CLR 482; 38 ALJR 128 High Court of Australia Australia - Commonwealth 5 Aug 1964 AustLII flag 5
FCT v Levy [1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301 High Court of Australia Australia - Commonwealth 8 Nov 1961 AustLII flag 25
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
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
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
FCT v The Midland Railway Co of Western Australia Ltd [1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372 High Court of Australia Australia - Commonwealth 6 Mar 1952 AustLII flag 36
Foster v FCT [1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 69
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
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
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
"Speech - Income and Capital Distinction" (VSC) [2009] VicJSchol 8 Pagone, Justice Tony Australia - Victoria circa 2009 AustLII flag
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Commissioner of State Revenue v 1043 Melton Highway Pty Ltd [2020] VSC 820 Supreme Court of Victoria Australia - Victoria 9 Dec 2020 AustLII flag
Conder Tower Pty Ltd v CSR [2012] VSC 107 Supreme Court of Victoria Australia - Victoria 27 Mar 2012 AustLII flag 28
Melton Hwy Pty Ltd v Commissioner of State Revenue (Review and Regulation) (Corrected) [2020] VCAT 396 Victorian Civil and Administrative Tribunal Australia - Victoria 27 Mar 2020 AustLII flag 1
Driver Group Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2013] VCAT 1151 Victorian Civil and Administrative Tribunal Australia - Victoria 8 Jul 2013 AustLII flag
Inland Revenue Commissioners v Pullman Car Co Ltd [1954] 2 All ER 491; [1954] 1 WLR 1029 United Kingdom circa 1954 LexisNexis flag 3
Stapleton v Commissioner of Taxation (Cth) (1989) 88 ALR 606; (1989) 20 ATR 996 Australia circa 1989 LexisNexis AU flag 12
Inland Revenue Commissioner v Europa Oil (NZ) Ltd [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Attorney General for Saskatchewan v Attorney General of Canada [1949] AC 110 United Kingdom circa 1949 LexisNexis / Westlaw flag 6
Harvela Investment Ltd v Royal Trust Co of Canada (CI) Ltd [1986] AC 207; [1985] 2 All ER 966; [1985] 3 WLR 276 United Kingdom circa 1986 LexisNexis / Westlaw flag 41
International Railway Co v Niagara Parks Commission [1941] AC 328; [1941] 2 All ER 456 United Kingdom circa 1941 LexisNexis / Westlaw flag 40
Taxation, Commissioner of (Cth) v Rabinov 71 FLR 450; (1983) 50 ALR 541; 14 ATR 425 Australia circa 2013 Legal Online / Westlaw flag 10
MIM Holdings Ltd v FCT (1997) 36 ATR 108 Australia circa 1997 Legal Online / Westlaw flag 25
Chevron Petroleum (UK) Ltd v BP Petroleum Development Ltd (1981) 57 Tax Cas 137 United Kingdom circa 1981 flag 4
Krakowski v Eurolynx Properties Ltd (1995) 183 CLR 563 Australia - Commonwealth circa 1995 Legal Online / Westlaw flag 281
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
Europa Oil (NZ) Ltd v Inland Revenue Commissioners (No 2) [1976] 1 All ER 503 United Kingdom circa 1976 LexisNexis flag 11
Re Farm Security Act 1944 of the Province of Saskatchewan [1947] SCR 394 circa 1947 25
Austin Distributors Pty Ltd v FCT (1964) 13 ATD 429 Australia circa 1964 flag 21

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