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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
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
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
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	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
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
VT88/172 and Commissioner of Taxation	[1990] AATA 644; (1990) 21 ATR 3685	Administrative Appeals Tribunal	Australia	4 Sep 1990	AustLII
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
NT87/2959-2960 and Commissioner of Taxation	[1988] AATA 638; (1988) 19 ATR 3859	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		2
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
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
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
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
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
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
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
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
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
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
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
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
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
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
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
Re Kennedy Holdings and Property Management Pty Ltd v FCT	[1992] FCA 645	Federal Court of Australia	Australia - Commonwealth	23 Dec 1992	AustLII		2
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
It 2656 - Income Tax : Deductibility of Takeover Defence Costs	[1991] ATOITR IT2656	Australian Taxation Office	Australia - Commonwealth	17 Oct 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
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
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
Re Commissioner of Taxation v George E Chapman	[1989] FCA 88	Federal Court of Australia	Australia - Commonwealth	31 Mar 1989	AustLII		1
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 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
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
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
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
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
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
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"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
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"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
"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
"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
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		397
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
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners	(1946) 1 All ER 68; (1945) 27 Tax Cas 103		United Kingdom	circa 1945	LexisNexis		16
Southern v Borax Consolidated Ltd	(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597		United Kingdom	circa 1941	LexisNexis / Westlaw		22
Collins v Joseph Adamson & Co	[1938] 1 KB 477; 21 Tax Cas 400		United Kingdom	circa 1938	LexisNexis / Westlaw		9
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Southwell v Savill Brothers Ltd	[1901] UKLawRpKQB 115; (1901) 2 KB 349		United Kingdom	22 May 1901	CommonLII		10