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Spassked Pty Ltd v Commissioner of Taxation     52

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TKYY and Commissioner of Taxation (Taxation)	[2023] AATA 2497	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII
Trustee for the Earlmist Unit Trust and Commissioner of Taxation (Taxation)	[2023] AATA 978	Administrative Appeals Tribunal	Australia	28 Apr 2023	AustLII
Mussalli v Commissioner of Taxation	[2021] FCAFC 71	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		1
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII		5
ICM Investments Pty Ltd v San Miguel Corporation	[2014] VSCA 246; (2014) 48 VR 503; (2014) 102 ACSR 208	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Oct 2014	AustLII		4
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation	[2014] AATA 337; (2014) 98 ATR 671	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		7
ICM Investments Pty Ltd v San Miguel Corporation [No 2]	[2013] VSC 528	Supreme Court of Victoria	Australia - Victoria	7 Oct 2013	AustLII		5
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		9
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
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		16
Gilbert and Commissioner of Taxation	[2010] AATA 882	Administrative Appeals Tribunal	Australia	10 Nov 2010	AustLII
Fassbender v HW & MTA Bohlmann	[2010] VSCA 204	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Aug 2010	AustLII		15
IEL Finance Ltd v Commissioner of Taxation	[2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII		2
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Russell v FCT	[2009] FCA 1224; (2009) 74 ATR 466; [2009] ATC 20-143	Federal Court of Australia	Australia - Commonwealth	30 Oct 2009	AustLII		19
Commissioner of Taxation v Tasman Group Services Pty Ltd	[2009] FCAFC 148; (2009) 180 FCR 128; 74 ATR 739; [2009] ATC 20-138	Federal Court of Australia	Australia - Commonwealth	22 Oct 2009	AustLII		13
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
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
"Table of Cases"	[2009] ELECD 40	Edited Legal Collections Data	Australia	circa 2009	AustLII
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Re Drysdale and FCT	[2008] AATA 393; [2008] ATC 10-027; 69 ATR 717	Administrative Appeals Tribunal	Australia	14 May 2008	AustLII
Tasman Group Services Pty Ltd v FCT	[2008] FCA 23; [2008] ATC 20-002; 69 ATR 257	Federal Court of Australia	Australia - Commonwealth	29 Jan 2008	AustLII		2
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR TR2008/6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Spassked Pty Ltd v FCT (No 2)	[2007] FCAFC 205; (2007) 165 FCR 484; (2007) 245 ALR 350; (2007) 67 ATR 900	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		14
Fogarty and Commissioner of Taxation	[2007] AATA 1822; 67 ATR 264	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII
VCK and Commissioner of Taxation	[2006] AATA 1073; 64 ATR 1273	Administrative Appeals Tribunal	Australia	12 Dec 2006	AustLII
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
FCT v Queensland Trading and Holding Co Ltd	[2006] FCAFC 112; 152 FCR 456; 90 ALD 552; 63 ATR 445	Federal Court of Australia	Australia - Commonwealth	6 Jul 2006	AustLII		3
IEL Finance Ltd v FCT	[2006] FCA 267; 234 ALR 541; (2006) 62 ATR 165	Federal Court of Australia	Australia - Commonwealth	21 Mar 2006	AustLII		6
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII		7
Macquarie Finance Ltd v Commissioner of Taxation	[2006] HCATrans 43	High Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
Queensland Trading and Holding Co Ltd v FCT	[2005] FCA 418; 87 ALD 212; 59 ATR 118	Federal Court of Australia	Australia - Commonwealth	19 Apr 2005	AustLII
TR 2005/5 - Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia	[2005] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
Queensland Trading & Holding Co Ltd v Commissioner of Taxation (Cth)	[2004] FCA 1036; 56 ATR 575	Federal Court of Australia	Australia - Commonwealth	11 Aug 2004	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Table of Cases"	[2009] ELECD 40	Edited Legal Collections Data	Australia	circa 2009	AustLII
"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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Suvaal v Cessnock City Council	[2003] HCA 41; (2003) 200 ALR 1; (2003) 77 ALJR 1449; [2003] Aust Torts Reports 81-707; (2003) 38 MVR 289	High Court of Australia	Australia - Commonwealth	6 Aug 2003	AustLII		117
Fox v Percy	[2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII		5047
Spassked Pty Ltd v FCT (No 2)	[2002] FCA 489; (2002) 49 ATR 642	Federal Court of Australia	Australia - Commonwealth	17 Apr 2002	AustLII		5
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
Service v FCT	[2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		35
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
Re Minister for Immigration and Ethnic Affairs; Ex parte Lai Qin	[1997] HCA 6; (1997) 186 CLR 622; (1997) 143 ALR 1; (1997) 71 ALJR 533; [1997] 5 Leg Rep 32	High Court of Australia	Australia - Commonwealth	28 Feb 1997	AustLII		1415
Harnas & Helm CV v Staatssecretaris van Financien	[1997] 1 CMLR 649		Europe	circa 1997			6
Madigan v Commissioner of Taxation	(1996) 68 FCR 12; (1996) 33 ATR 164	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		7
Wellcome Trust Ltd	[1996] 2 CMLR 909		Europe	circa 1996			7
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 (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
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
Queensland Wire Industries Pty Ltd v Broken Hill Proprietary Co Ltd	(1987) 17 FCR 211; (1988) 78 ALR 407; [1988] ATPR 40-841	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		118
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		27
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
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
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
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
Commissioner of Taxation v Total Holdings (Aust) Pty Ltd	(1979) 43 FLR 217		Australia	circa 1979	Legal Online / Westlaw		34
Marra Developments Ltd v BW Rofe Pty Ltd	[1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1		Australia - New South Wales	circa 1977	LexisNexis AU		75
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
Carapark Holdings Ltd v FCT	[1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378	High Court of Australia	Australia - Commonwealth	7 Apr 1967	AustLII		49
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 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		36
Lovell v Lovell	[1950] HCA 52; (1950) 81 CLR 513; [1950] ALR 944; 24 ALJR 426	High Court of Australia	Australia - Commonwealth	27 Nov 1950	AustLII		630
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
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		199
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
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
Ammonia Soda Co Ltd v Chamberlain	[1918] 1 Ch 266	Court of Chancery	United Kingdom	circa 1918	LexisNexis / Westlaw		24