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Broken Hill Pty Co Ltd v Commissioner of Taxation   flag  3

[1999] FCA 1628
Federal Court of Australia
Australia - Commonwealth
23rd November, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes [2002] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes [2002] ATOTR TR2002/15 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 226

Legislation Cited

Legislation Name Provision
Evidence Act 1995 (Cth) s51, s69, s135, s182
Income Tax Assessment Act 1936 (Cth) s170
Federal Court Rules (Cth)
Finance Act 1954 s11, s17

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 256
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 87
Whitaker v FCT [1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219 Federal Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 31
Commissioner of Taxation v Ryan (1998) 82 FCR 345; (1998) 153 ALR 300; 38 ATR 464 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 10
Commissioner of Taxation v Century Yuasa Batteries Pty Ltd (1998) 82 FCR 288; (1998) 38 ATR 442 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 13
Lloyd Werft Bremerhaven GmbH v Owners of Ship Zoya Kosmodemyanskaya [1997] FCA 1162; (1997) 79 FCR 71 Federal Court of Australia Australia - Commonwealth 31 Oct 1997 AustLII flag 32
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 flag 18
Wharf Properties Ltd v Commissioner of Inland Revenue [1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334 Privy Council United Kingdom 27 Jan 1997 BAILII flag 12
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 6) (1996) 64 FCR 79; (1996) 137 ALR 138 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 92
Commissioner of Taxation v Northumberland Development Co Pty Ltd (1995) 59 FCR 103; 138 ALR 89; (1995) 31 ATR 161 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 22
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 88
JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation [1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340 Federal Court of Australia Australia - Commonwealth 22 Dec 1993 AustLII flag 26
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
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
NM Superannuation Pty Ltd v Young [1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163 Federal Court of Australia Australia - Commonwealth 12 Mar 1993 AustLII flag 40
"Foreign law in English courts" (1992) 108 Law Quarterly Review 142 Law Quarterly Review United Kingdom circa 1992 Westlaw flag 3
Bumper Development Corporation Ltd v Commissioner of Police of the Metropolis [1991] 4 All ER 638; [1991] 1 WLR 1362 United Kingdom circa 1991 LexisNexis flag 66
National Mutual Holdings Pty Ltd v Sentry Corporation (1989) 22 FCR 209; (1989) 87 ALR 539 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 172
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
Ritz Hotel Ltd v Charles of the Ritz Ltd [Nos 13, 18 & 19] (1988) 14 NSWLR 116 Australia - New South Wales circa 1988 LexisNexis AU flag 5
Australian National Hotels Ltd v FCT (1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 156
Kern Corporation Ltd v Walter Reid Trading Pty Ltd [1987] HCA 20; (1987) 163 CLR 164; 71 ALR 417; (1987) 61 ALJR 319; 4 ANZ Insurance Cases 74,819 High Court of Australia Australia - Commonwealth 5 Jun 1987 AustLII flag 70
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
Harvela Investment Ltd v Royal Trust Co of Canada (CI) Ltd [1986] AC 207; [1985] 2 All ER 966; [1985] 3 WLR 276 United Kingdom circa 1986 LexisNexis / Westlaw flag 41
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
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3920
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Chevron Petroleum (UK) Ltd v BP Petroleum Development Ltd (1981) 57 Tax Cas 137 United Kingdom circa 1981 flag 4
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 South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 77
Wood Preservation Ltd v Prior [1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112 United Kingdom circa 1969 LexisNexis flag 43
Public Trustee v Schultz [1964] HCA 44; (1964) 111 CLR 482; 38 ALJR 128 High Court of Australia Australia - Commonwealth 5 Aug 1964 AustLII flag 5
Thorby v Goldberg [1964] HCA 41; (1964) 112 CLR 597 High Court of Australia Australia - Commonwealth 29 Jul 1964 AustLII flag 254
Austin Distributors Pty Ltd v FCT (1964) 13 ATD 429 Australia circa 1964 flag 21
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 179
Re Hewitt's Contract [1963] 1 WLR 1298 United Kingdom circa 1963 LexisNexis / Westlaw flag 9
Matter of Uraga Dock Co (1958) 6 AD2d 443; 179 NYS2d 474; 179 NY S2 United States - New York circa 1958 flag 4
Tallerman & Co Pty Ltd v Nathan's Merchandise (Victoria) Pty Ltd [1957] HCA 10; (1957) 98 CLR 93; [1957] ALR 1198 High Court of Australia Australia - Commonwealth 18 Feb 1957 AustLII flag 285
Inland Revenue Commissioners v Pullman Car Co Ltd [1954] 2 All ER 491; [1954] 1 WLR 1029 United Kingdom circa 1954 LexisNexis flag 3
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
FCT v The Midland Railway Co of Western Australia Ltd [1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372 High Court of Australia Australia - Commonwealth 6 Mar 1952 AustLII flag 36
Attorney General for Saskatchewan v Attorney General of Canada [1949] AC 110 United Kingdom circa 1949 LexisNexis / Westlaw flag 6
Re Farm Security Act 1944 of the Province of Saskatchewan [1947] SCR 394 circa 1947 25
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 69
International Railway Co v Niagara Parks Commission [1941] AC 328; [1941] 2 All ER 456 United Kingdom circa 1941 LexisNexis / Westlaw flag 40
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 201
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 flag 397
Federal Wharf Co Ltd v Deputy FCT [1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70 High Court of Australia Australia - Commonwealth 22 Sep 1930 AustLII flag 34
Wyrley Birch,-Appellant; George Joy ,-Respondents [1852] EngR 382; 10 ER 222; (1852) 3 HLCas 565; [1852] HLCas 565 House of Lords United Kingdom circa 1852 CommonLII flag 31
see also Kapson Constr Corporation v ARA Plumbing & Heating Corporation 642 NYS2d 701; 227 AD2d 484 United States - New York circa 1993 flag 2
leave den 632 NE2d 461; 82 NY2d 663 United States circa 1993 flag 1
aff'd 628 NE2d 1330; 83 NY2d 44 United States circa 1993 flag 1
American Express Co v Tax Appeals Tribunal 597 NYS2d 485 United States - New York circa 1993 flag 1
Federal Deposit Insurance Corporation v Commissioner of Taxation and Finance 594 NYS2d 447 United States - New York circa 1993 flag 1
Pollack v Nemet Motors, Inc 561 NYS2d 457 United States - New York circa 1993 flag 1
Oppenheimer & Co v Oppenheim, Appel 86 NY2d 685; 660 NE2d 415; 636 NYS2d 734 United States - New York circa 1993 flag 7
aff'd 73 NE2d 266; 296 NY 956 United States circa 1993 flag 1
Ley v Fred T Ley & Co 65 NYS2d 843 United States - New York circa 1993 flag 1
Merritt Hill Vineyards, Inc v Windy Heights Vineyard, Inc 61 NY2d 106; 460 NE2d 1077; 472 NYS2d 592 United States - New York circa 1993 flag 5
Do Carmo v Ford Excavations Pty Ltd 54 ALR 306; 70 FLR 1; [1984] 1 NSWLR 409 Australia circa 1993 LexisNexis AU flag 98
Hicks v Bush 10 NY2d 488; 180 NE2d 425; 225 NYS2d 34 United States - New York circa 1993 flag 8
aff'd 6 NY2d 773; 159 NE2d 212; 186 NYS 2; 186 NYS2d 669 United States - New York circa 1993 flag 4

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