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Commissioner of Taxation v Woolcombers (WA) Pty Ltd   flag  23

[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302
Federal Court of Australia
Australia - Commonwealth
17th December, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
Sanctuary Lakes Pty Ltd v Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762 Federal Court of Australia Australia - Commonwealth 24 May 2013 AustLII flag 75
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
Malouf v Commissioner of Taxation [2009] HCATrans 216 High Court of Australia Australia - Commonwealth 4 Sep 2009 AustLII flag
FCT v Malouf [2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335 Federal Court of Australia Australia - Commonwealth 2 Apr 2009 AustLII flag 15
Malouf v FCT [2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023 Federal Court of Australia Australia - Commonwealth 22 Apr 2008 AustLII flag 7
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency [2006] ATOCR CR2006/24 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency [2006] ATOCR 24 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
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
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 27
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 74
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation [2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611 Federal Court of Australia Australia - Commonwealth 17 Aug 2001 AustLII flag 15
Broken Hill Pty Co Ltd v Commissioner of Taxation [1999] FCA 1628 Federal Court of Australia Australia - Commonwealth 23 Nov 1999 AustLII flag 3
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd [1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8 Federal Court of Australia Australia - Commonwealth 1 Apr 1999 AustLII flag 11
Merchant v Commissioner of Taxation [1999] FCA 49 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 1
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 997 Federal Court of Australia Australia - Commonwealth 25 Aug 1998 AustLII flag
TR 97/9 - Income tax: sale of wool [1997] ATOTR TR97/9 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/9 - Income tax: sale of wool [1997] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 95/24 - Income tax: deductibility of fringe benefits tax [1995] ATOTR TR95/24 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/24 - Income tax: deductibility of fringe benefits tax [1995] ATOTR 24 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph" [2005] JlATaxTA 6 Kenny, Paul Australia circa 2005 AustLII flag
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Commissioner of Taxation v Raymor (NSW) Pty Ltd [1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag 65
Stern v McArthur [1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588 High Court of Australia Australia - Commonwealth 11 Oct 1988 AustLII flag 353
FCT v Australian Guarantee Corporation Ltd (1984) 2 FCR 483 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
Perri v Coolangatta Investments Pty Ltd [1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 493
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth) (1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435 Australia circa 1977 Legal Online / Westlaw flag 39
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 flag 94
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
Bank of New South Wales v Spencer [1964] WAR 18 Australia - Western Australia circa 1964 LexisNexis AU flag 1
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 149
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 153
Toomey's Ltd v Commissioner of Taxation for NSW and Sydney Ferries Ltd v Commissioner of Taxation for NSW [1922] NSWStRp 37; (1922) 22 SR (NSW) 432; 39 WN (NSW) 133 Supreme Court of New South Wales Australia - New South Wales 4 Jul 1922 AustLII flag 22
'the rule in Howell v Coupland' (1874) LR 9 QB 462 United Kingdom circa 1874 LexisNexis / Westlaw flag 2
Staunton v Wood [1851] EngR 246; (1851) 16 QB 638; 117 ER 1025 United Kingdom circa 1851 CommonLII flag 2

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