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Egerton-Warburton v Deputy FCT   flag  50

[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40
High Court of Australia
Australia - Commonwealth
17th September, 1934

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Douglas v Commissioner of Taxation [2020] AATA 494 Administrative Appeals Tribunal Australia 13 Mar 2020 AustLII flag 3
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; [2015] ATC 20-521; (2015) 89 ALJR 707 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 30
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD 17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ? [2009] ATOTD TD2009/17 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Samba v Commissioner of Taxation [2005] FCA 798 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag
Clairs Keeley (a firm) v Treacy [2003] WASCA 299; (2003) 28 WAR 139 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2003 AustLII flag 39
F & G Nominees Pty Ltd v Verdell Pty Ltd [2003] WASCA 290 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 26 Nov 2003 AustLII flag 11
Treacy v Rylestone Pty Ltd [2002] WASC 178 Supreme Court of Western Australia Australia - Western Australia 4 Jul 2002 AustLII flag 5
Barnett and Commissioner of Taxation [1999] AATA 950; 43 ATR 1221 Administrative Appeals Tribunal Australia 15 Dec 1999 AustLII flag 5
Taxpayer and Commissioner of Taxation [1999] AATA 1026; 43 ATR 1282 Administrative Appeals Tribunal Australia 9 Dec 1999 AustLII flag 1
Coward and Commissioner of Taxation [1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83 Administrative Appeals Tribunal Australia 9 Mar 1999 AustLII flag 9
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 28
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997 [1998] HCATrans 224 High Court of Australia Australia - Commonwealth 18 Jun 1998 AustLII flag
Australia & New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 497 Federal Court of Australia Australia - Commonwealth 2 Jun 1997 AustLII flag
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
QCT Resources Ltd v Commissioner of Taxation [1997] FCA 5 Federal Court of Australia Australia - Commonwealth 16 Jan 1997 AustLII flag
Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1718 Federal Court of Australia Australia - Commonwealth 5 Dec 1995 AustLII flag
Barry Nicholas Ivanac v Deputy Commissioner of Taxation [1995] FCA 1621 Federal Court of Australia Australia - Commonwealth 26 Oct 1995 AustLII flag
WT93/78-79 and Commissioner of Taxation [1994] AATA 710; 31 ATR 1272 Administrative Appeals Tribunal Australia 21 Dec 1994 AustLII flag
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 flag
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
Re Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 13 Federal Court of Australia Australia - Commonwealth 6 Feb 1991 AustLII flag
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 486 Federal Court of Australia Australia - Commonwealth 6 Dec 1990 AustLII flag 1
Re Denys Andre Leon Lennox Clarke and Commissioner of Taxation [1990] AATA 240; 21 ATR 3736 Administrative Appeals Tribunal Australia 15 Oct 1990 AustLII flag
Re Moneymen Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 246 Federal Court of Australia Australia - Commonwealth 19 Jul 1990 AustLII flag
It 2480 - Income Tax : Variable Annuities [1988] ATOITR IT2480 Australian Taxation Office Australia - Commonwealth 16 Jun 1988 AustLII flag
Re Peter David Morrow and Commissioner of Taxation [1987] AATA 258 Administrative Appeals Tribunal Australia 7 Jul 1987 AustLII flag
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 346
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
FCT v Cliffs International Inc [1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265 Federal Court of Australia Australia - Commonwealth 14 Dec 1977 AustLII flag 4
Cliffs International Inc v Commissioner of Taxation [1977] WASC 92 Supreme Court of Western Australia Australia - Western Australia 24 May 1977 AustLII flag
Cooper v FCT [1957] HCA 72; (1957) 97 CLR 397; [1957] ALR 1183; 11 ATD 281 High Court of Australia Australia - Commonwealth 5 Nov 1957 AustLII flag 11
Wilson v Minister of National Revenue [1955] SCR 352 Supreme Court of Canada Canada 6 Apr 1955 Supreme Court of Canada flag
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
Atkinson v FCT [1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 15
Bern v Commissioner of Taxes SC Hamilton [1950] NZGazLawRp 80; [1950] NZLR 632; (1950) 52 GLR 462 New Zealand Gazette Law Reports New Zealand 12 Jun 1950 NZLII flag 1
Grant v Commissioner of Taxes SC Wanganui [1948] NZGazLawRp 38; [1948] NZLR 871; (1948) 50 GLR 257 New Zealand Gazette Law Reports New Zealand 23 Apr 1948 NZLII flag 3
Commissioner of Succession Duties v Executor Trustee and Agency Co of South Australia [1947] ArgusLawRp 31; (1947) 53 ALR 240 Argus Law Reports Australia 8 May 1947 AustLII flag
Watkins v Deputy Commissioner of Taxation [1946] WALawRp 3; (1946) 8 ATD 78; (1946) 3 AITR 263; (1946) 49 WALR 63 Australia - Western Australia 16 Apr 1946 AustLII flag 15
McCauley v FCT [1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427 High Court of Australia Australia - Commonwealth 28 Jul 1944 AustLII flag 34
Commissioner of Taxes (Qld) v Camphin [1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147 High Court of Australia Australia - Commonwealth 25 Jun 1937 AustLII flag 74
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
Union Trustee Co of Australia Ltd v FCT [1935] HCA 51; (1935) 53 CLR 263; [1935] ALR 347; (1935) 3 ATD 224 High Court of Australia Australia - Commonwealth 10 Jul 1935 AustLII flag 7

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform " (2015) 39 (2) University of Western Australia Law Review 99 Murray, Ian; Wright, Stephen Australia - Western Australia circa 2015 AustLII flag
"Distinguishing between Income and Capital Receipts - a Search for Principle" (1999) 2 (3) Journal of Australian Taxation 155 Flynn, Michael Australia circa 1999 AustLII flag
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Parsons, Ross Australia circa 1986 AustLII flag 8
"Table of Cases" [1986] AUMPLawAYbk 1 Editors Australia circa 1986 AustLII flag
"Table of Cases" [1986] AUMPLawAsnYbk 1 Editors Australia circa 1986 AustLII flag
"Sole Risk in Mining and Petroleum Ventures: The Australian Position" [1986] AUMPLawAsnYbk 15 Waite, J H Australia circa 1986 AustLII flag
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Income Tax Act 1915 (Cth)
Income Tax Act 1918 (Cth)
Commonwealth Act (Cth) s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Income Tax Acts (Q) 1924-1926, Re [No 1] [1931] St RQd 304; 1 ATD 220 Australia - Queensland circa 1931 flag 1
FCT v Gordon [1930] HCA 49; (1930) 43 CLR 456 High Court of Australia Australia - Commonwealth 15 Apr 1930 AustLII flag 29
Calvert v Commissioner of Taxes (Vic) [1927] HCA 42; (1927) 40 CLR 142 High Court of Australia Australia - Commonwealth 28 Oct 1927 AustLII flag 5
O'Shea v Commissioner of Taxes (Vic) [1927] HCA 17; (1927) 39 CLR 313; [1927] ALR 137 High Court of Australia Australia - Commonwealth 20 Apr 1927 AustLII flag 3
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Dow v Merchiston Castle School Ltd 8 Tax C 149; (1921) 58 SCLR 585 United Kingdom - Scotland circa 1921 flag 1
Stevens v Bowstead (1918) 1 KB 382 United Kingdom circa 1918 LexisNexis / Westlaw flag 2
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
Moffatt v Webb [1913] HCA 13; 16 CLR 120; 19 ALR 190 High Court of Australia Australia - Commonwealth 13 Mar 1913 AustLII flag 22
Chadwick v Pearl Life Insurance [1905] UKLawRpKQB 86; [1905] 2 KB 507 United Kingdom 3 May 1905 CommonLII flag 22
Chadwick v Pearl Life Insurance Co 3(1905) 2 KB 507 United Kingdom circa 1905 LexisNexis / Westlaw flag
Scoble v Secretary of State in Council for India [1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299 United Kingdom 16 Feb 1903 CommonLII flag 30
[1903] AC 299 [1903] AC 299 United Kingdom circa 1903 LexisNexis / Westlaw flag 32
Russell v Town and County Bank [1888] UKLawRpAC 27; (1888) 13 AC 418 United Kingdom 26 Apr 1888 CommonLII flag 23
Lady Emily Foley v Fletcher and Rose [1858] EngR 1107; 28 LJEx 100; 3 H & N 769; 157 ER 678 Court of Exchequer United Kingdom circa 1858 CommonLII flag 21

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