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TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance   flag 

[1994] ATOTR TR94/26
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8
1997 Act (Cth)
Taxation Administration Act 1953 (Cth)
Conveyancing Act 1919 (NSW)

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 Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 29
Woolcombers (WA) Pty Ltd v Commissioner of Taxation (Cth) (1993) 114 ALR 647; 25 ATR 487 Australia circa 1993 LexisNexis AU flag 5
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 flag 416
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
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth) (1990) 95 ALR 663; 21 ATR 841 Australia circa 1990 LexisNexis AU flag 33
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
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
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 7
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
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 180
FCT v Finn [1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348 High Court of Australia Australia - Commonwealth circa 1961 AustLII flag 168
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
FCT v Steeves Agnew & Co (Vic) Pty Ltd [1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259 High Court of Australia Australia - Commonwealth 1 Jun 1951 AustLII flag 50
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 flag 849
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 29
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
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 flag 223
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
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
Moffatt v Webb [1913] HCA 13; 16 CLR 120; 19 ALR 190 High Court of Australia Australia - Commonwealth 13 Mar 1913 AustLII flag 22
26 Atr 433-4 26 ATR 433-4 Australia circa 1922 Legal Online / Westlaw flag 2
26 Atr 432 26 ATR 432 Australia circa 1922 Legal Online / Westlaw flag 2
25 Atr 495 25 ATR 495 Australia circa 1922 Legal Online / Westlaw flag 2
25 Atr 106 25 ATR 106 Australia circa 1922 Legal Online / Westlaw flag 2
25 Atr 105 25 ATR 105 Australia circa 1922 Legal Online / Westlaw flag 2
25 Atr 102 25 ATR 102 Australia circa 1922 Legal Online / Westlaw flag 2
22 Atr 621 22 ATR 621 Australia circa 1922 Legal Online / Westlaw flag 4
15 Atr 991-2 15 ATR 991-2 Australia circa 1922 Legal Online / Westlaw flag 2
15 Atr 992 15 ATR 992 Australia circa 1922 Legal Online / Westlaw flag 2
15 Atr 991 15 ATR 991 Australia circa 1922 Legal Online / Westlaw flag 2
15 Atr 982 15 ATR 982 Australia circa 1922 Legal Online / Westlaw flag 15

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