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Broken Hill Theatres Pty Ltd v FCT     57

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		174
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		145
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
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		87
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		30
Sydney Attractions Group Pty Ltd v Frederick Schulman	[2013] NSWSC 858	Supreme Court of New South Wales	Australia - New South Wales	28 Jun 2013	AustLII		25
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		22
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
FCT v Rothmans of Pall Mall (Aust) Ltd	[1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII		14
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		9
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII		3
Re Kennedy Holdings and Property Management Pty Ltd v FCT	[1992] FCA 645	Federal Court of Australia	Australia - Commonwealth	23 Dec 1992	AustLII		2
Re Consolidated Fertilisers Ltd v Commissioner of Taxation	[1990] FCA 436; 98 ALR 550; 21 ATR 1056	Federal Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		2
NT87/2959-2960 and Commissioner of Taxation	[1988] AATA 638; (1988) 19 ATR 3859	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		2
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII		1
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
Re Commissioner of Taxation v George E Chapman	[1989] FCA 88	Federal Court of Australia	Australia - Commonwealth	31 Mar 1989	AustLII		1
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2013] AATA 444	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII
"Carer payment: calculation of 'ordinary income'; whether legal costs are an allowable deduction from income derived from a business"	[2013] SocSecRpr 23	Editors	Australia	circa 2013	AustLII
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2008] ATOGSTR GSTR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?	[2008] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD TD2003/15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/15 - Income tax: are the establishment costs incurred by a taxpayer in entering into a sale and leaseback of a capital asset deductible to the taxpayer under section 8-1 of the Income Tax Assessment Act 1997 ('the ITAA 1997 Act')?	[2003] ATOTD 15	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 242; 36 ATR 1140	Administrative Appeals Tribunal	Australia	17 Jul 1997	AustLII
NT94/306 and Commissioner of Taxation	[1995] AATA 164	Administrative Appeals Tribunal	Australia	16 Jun 1995	AustLII
It 2656 - Income Tax : Deductibility of Takeover Defence Costs	[1991] ATOITR IT2656	Australian Taxation Office	Australia - Commonwealth	17 Oct 1991	AustLII
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd	[1991] FCA 349	Federal Court of Australia	Australia - Commonwealth	6 Aug 1991	AustLII
Re Sunraysia Broadcasters Pty Ltd v Commissioner of Taxation	[1991] FCA 253	Federal Court of Australia	Australia - Commonwealth	13 Jun 1991	AustLII
VT88/172 and Commissioner of Taxation	[1990] AATA 644; (1990) 21 ATR 3685	Administrative Appeals Tribunal	Australia	4 Sep 1990	AustLII
Re Riba Foods Pty Ltd v Commissioner of Taxation	[1990] FCA 276; 21 ATR 960	Federal Court of Australia	Australia - Commonwealth	6 Aug 1990	AustLII
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
NT86/9579 and Commissioner of Taxation	[1988] AATA 589; 19 ATR 3730	Administrative Appeals Tribunal	Australia	29 Jul 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
NT86/8001; NT86/7999 and Commissioner of Taxation	[1987] AATA 416; 18 ATR 4041	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
IT 107 - Legal expenses: commercial television station - application of section 51(1)	[1969] ATOITR IT107	Australian Taxation Office	Australia - Commonwealth	3 Nov 1969	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Before the High Court - The Treatment of Demolition Expenses under the Income Tax: The Mount Isa Mines Case"	(1991) 13 Sydney Law Review 605	Cooper, Graeme S	Australia	circa 1991	AustLII		1
"Carer payment: calculation of 'ordinary income'; whether legal costs are an allowable deduction from income derived from a business"	[2013] SocSecRpr 23	Editors	Australia	circa 2013	AustLII
"An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance"	(2012) 10 (3) E-Journal of Tax Research 621	Boccabella, Dale	Australia	circa 2012	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"The Cashflow/Tax Value and Consistent Entity Regimes: an Overview of the Draft Bill"	(2000) 3 (4) Journal of Australian Taxation 301	Barkoczy, Stephen	Australia	circa 2000	AustLII
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth"	(1966-1967) 2 Federal Law Review 115	Higgins, T J	Australia	circa 1967	AustLII
"Legal Expenses as Non-Deductible Capital Expenditure"	(1960) 3 Sydney Law Review 306	Kenneally, G	Australia	circa 1960	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
NT86/9579 and Commissioner of Taxation	[1988] AATA 589; 19 ATR 3730	Administrative Appeals Tribunal	Australia	29 Jul 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
NT86/8001; NT86/7999 and Commissioner of Taxation	[1987] AATA 416; 18 ATR 4041	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
IT 107 - Legal expenses: commercial television station - application of section 51(1)	[1969] ATOITR IT107	Australian Taxation Office	Australia - Commonwealth	3 Nov 1969	AustLII
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth"	(1966-1967) 2 Federal Law Review 115	Higgins, T J	Australia	circa 1967	AustLII
"Legal Expenses as Non-Deductible Capital Expenditure"	(1960) 3 Sydney Law Review 306	Kenneally, G	Australia	circa 1960	AustLII