Principles of Taxation Law Intro

PRINCIPLES OF TAXATION LAW 2021
Copyright © 2020. Thomson Reuters (Professional) Australia Pty Limited. All rights reserved.
Sadiq, et al. Principles of Taxation Law 2021, Thomson Reuters (Professional) Australia Pty Limited, 2020. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/unimelb/detail.action?docID=6467264.
Created from unimelb on 2021-07-24 09:13:16.
Thomson Reuters (Professional) Australia Limited
19 Harris Street Pyrmont NSW 2009
Tel: (02) 8587 7000
care.ANZ@thomsonreuters.com
http://legal.thomsonreuters.com.au/
For all customer inquiries please ring 1300 304 195
(for calls within Australia only)
INTERNATIONAL AGENTS & DISTRIBUTORS
NORTH AMERICA ASIA PACIFIC

Thomson Reuters Thomson Reuters
Eagan Sydney
United States of America Australia
LATIN AMERICA EUROPE

Thomson Reuters Thomson Reuters
São Paulo London
Brazil United Kingdom
Principles of Taxation Law 2021
Kerrie Sadiq Richard Krever

Professor Professor
Queensland University of Technology, QUT University of Western Australia Law School
Business School
Celeste Black Wes Obst

Associate Professor Taxation Consultant
The University of Sydney Law School
Rami Hanegbi Antony KF Ting

Senior Lecturer Associate Professor
Deakin University, Faculty of Business and Law The University of Sydney Business School
Sunita Jogarajan
Professor
University of Melbourne, Melbourne Law School
Lawbook Co. 2021
PREFACE
This is the 14th edition of a book prepared by a group of experienced tertiary tax
teachers with the goal of making the Australian income tax system accessible
and comprehensible to students. The book is written from the perspective of
the current law and proposed changes. Since the last edition, the world has
experienced significant disruption, with COVID-19 affecting many aspects of
our lives. The education experience of students and Australia’s tax system,
the two focal points of this book, have not been immune to this disruption.
As educators and authors, we are cognisant of the new learning experiences
of students as well as the effects of COVID-19 on the tax system. This edition
addresses these developments in two ways. First, considerable changes
have been made to the chapter on study skills for taxation law ensuring it is
relevant for both face-to-face and online learning experiences. Second, where
the application of laws is affected, for example in relation to residency and
source principles, either text has been provided or questions have been added
to ensure students are familiar with any issues that arise.
Tax reform has slowed somewhat during this turbulent time but continues to
be debated in the public forum, with issues such as international tax and the
taxation of the digital economy still high on the agenda. There is no doubt that
the law continues to evolve, with both changes to the Income Tax Assessment
Acts and new court decisions, the most current of which have been incorporated
in this edition of Principles of Taxation Law. We note that both the High Court
and the Federal Court have been particularly active hearing tax cases over
the past 12 months. In addition to these updates, each chapter contains new
questions, all dealing with contemporary issues.
Tax affects everyone and is paid by individuals and entities earning income
from personal exertion, business or property, as well as buying goods or
services subject to GST. Because the government uses the tax legislation as a
means of introducing economic policy measures, all citizens who vote have an
opportunity to engage with tax policy and contribute to the debate. Tax issues
are regularly discussed in the media.
The Australian tax system consists of four major stakeholders: taxpayers,

the Australian Taxation Office which administers the system, the Australian
Government which levies taxes and makes and amends the tax laws with input
from government departments, and tax agents and advisers, many of whom
are members of professional bodies, who assist taxpayers to manage their tax
affairs.
This book contains chapters on key areas of income tax, FBT, GST and State
taxes and is divided into seven parts: an overview and structure, principles
of income, deductions and offsets, timing issues, investment and business
entities, tax avoidance and administration, and indirect taxes. The division
of 26 chapters into seven separate parts makes it easier for students to
understand the conceptual framework within which tax operates. Each chapter
contains references to relevant legislation, important court decisions, rulings
issued by the Australian Taxation Office and other materials. Diagrams, case
studies and examples are included throughout the text. Questions at the end of
each chapter provide students with the opportunity to apply their knowledge
to solve practical problems.
Significant contributions were made to earlier editions of this book by Cynthia

Coleman, Geoffrey Hart, John McLaren and Jonathan Teoh. Cynthia, Geoffrey
and John were part of the inaugural team of authors and the current team
wishes to acknowledge their commitment to making the book what it is today.
We wish to thank the staff at Thomson Reuters, particularly Stephen Rennie
and Lara Weeks who have worked diligently to bring into being this 14th
edition. We also wish to thank Peter Mellor for his contribution to the additional
resources attached to Principles of Taxation Law.
People who work in tax share a passion for their discipline. The authors of this
book hope that students who use it will gain knowledge, skills and also a love
of the subject.
CELESTE BLACK
RAMI HANEGBI
SUNITA JOGARAJAN
RICHARD KREVER
WES OBST
KERRIE SADIQ
December 2020 ANTONY TING
vi
CONTENTS
Preface .................................................................................................................. v
Table of Cases ..................................................................................................... ix
Table of Statutes ............................................................................................... xxi
Rulings Table ................................................................................................. xxxix
Part 1: Overview and Structure .....................................................................1

1: Sources of taxation law .............................................................................3
2: Study skills for taxation law ....................................................................21
3: The taxation formula ...............................................................................59
4: Residence and source .............................................................................83
Part 2: Income .............................................................................................111

5: Assessable income ................................................................................115
6: Income from personal services and employment ...............................133
7: Fringe benefits tax .................................................................................183
8: Income from business ...........................................................................231
9: Income from property ...........................................................................281
10: Principles of compensation ...................................................................305
11: Capital gains tax.....................................................................................331
Part 3: Deductions and Offsets ..................................................................381

12: General deductions ...............................................................................383

13: Specific deductions ...............................................................................471
14: Capital allowances .................................................................................499
15: Offsets ....................................................................................................537
Part 4: Timing Issues...................................................................................553

16: Tax accounting ......................................................................................555
17: Trading stock .........................................................................................583
Part 5: Investment and Business Entities..................................................611

18: Taxation of superannuation ..................................................................615
19: Partners and partnerships .....................................................................647
20: Trusts and beneficiaries ........................................................................665
21: Companies and shareholders ...............................................................687
22: International taxation .............................................................................729
Part 6: Avoidance and Administration ......................................................765

23: Tax avoidance ........................................................................................767
24: Tax administration .................................................................................797
vii
Part 7: Indirect and State Taxes.................................................................861

25: Goods and services tax .........................................................................863
26: State taxes..............................................................................................909
Appendix...........................................................................................................953
Index .................................................................................................................965
viii
TABLE OF CASES
AAT Case 4083 [2011] AATA 545 ................................................................................................. 8.90

AAT Case 5489A (1992) 23 ATR 1068 ...................................................................................... 12.310
AAT Case 7,752 (1992) 23 ATR 1057 .......................................................................................... 6.150
AAT Case 9824 (1994) 29 ATR 1246 ........................................................................................... 7.100
ABB Australia Pty Ltd v FCT (2007) 66 ATR 460 ...................................................................... 22.290
AGC (Advances) Ltd v FCT (1975) 132 CLR 175 ................................ 12.140, 16.140, 16.150, 16.240
AGC (Investments) Ltd v FCT (1992) 23 ATR 287 ........................................................................ 8.90
ARM Constructions Pty Ltd v DCT (1987) 18 ATR 407 .............................................................. 17.20
Addy v Commissioner of Taxation [2019] FCA 1768 ................................................................. 4.165
Addy v FCT [2020] FCAFC 135 .................................................................................................... 22.45
Agriwealth Capital Ltd v C of T [2019] FCA 56 ......................................................................... 24.420
All States Frozen Foods Pty Ltd v FCT (1990) 20 ATR 1874 .................................................... 17.220
Allied Mills Industries Pty Ltd v FCT (1989) 20 ATR 457 ......................................................... 10.180
Allsop v FCT (1965) 113 CLR 341 .................................................................... 10.250, 10.270, 10.290
Amalgamated Zinc (De Bavay’s) Ltd v FCT (1935) 54 CLR 295 ....................... 12.40, 12.140, 16.140
Andriopoulos and FCT, Re (2009–2010) 78 ATR 654 ............................................................... 24.203
Anstis v FCT (2010) 76 ATR 735 ................................................................................................. 5.130
Archer Bros Pty Ltd v FCT (1953) 90 CLR 140 .......................................................................... 21.140
Arnold v FCT [2017] AATA 1318 ............................................................................................... 13.130
Arthur Murray (NSW) Pty Ltd v FCT (1965) 114 CLR 314 .................................... 16.30, 16.90, 23.50
Attorney-General (NT) v Kearney (1985) 158 CLR 500 ............................................................. 24.570
August v FCT [2013] FCAFC 85 ........................................................................................ 8.240, 8.250
Australasian Jam v FCT (1953) 88 CLR 23 .................................................................. 17.160, 17.170
Australia and New Zealand Banking Group Limited v Konza [2012] FCAFC 2012 ................. 24.550
Australian Air Express Pty Ltd v Langford [2005] NSWCA 96; (2005) 147 IR 240 .................. 26.360
Australian Crime Commission v Stewart [2012] FCA 29 ........................................................ 24.570
Australian Crime Commission v Stoddart [2011] HCA 47 ...................................................... 24.550
Avondale Motors (Parts) Pty Ltd v FCT (1971) 124 CLR 97 ..................................................... 21.340
BHP Billiton Petroleum v FCT (2002) 51 ATR 520 .................................................................... 16.110

BHP Billiton Ltd v FCT [2020] HCA 5 ........................................................................................ 22.180
BP Australia Ltd v FCT (1964) 110 CLR 387 .............................................................................. 12.190
BP Australia Ltd v FCT (1965) 112 CLR 386 ................................................................. 12.190, 12.200
Babka v FCT (1989) 20 ATR 1251 ....................................................................................... 6.110, 8.70
Bailey v FCT (1977) 136 CLR 214 .............................................................................................. 24.220
Baker v FCT [2012] AATA 168 ..................................................................................................... 4.140
Barnes v FCT (2007) 67 ATR 284 .............................................................................................. 24.570
Batagol v FCT (1963) 109 CLR 243 ................................................................................. 24.60, 24.110
Beckett v Tax Practitioners Board [2019] FCA 353 .................................................................. 24.698
Bellinz Pty Ltd v FCT (1998) 39 ATR 198 .................................................................................. 24.380
Bennett v FCT (1947) 75 CLR 480 ............................................................................................... 6.150
Binetter v DCT (No 2) [2012] FCAFC 126 .................................................................................. 24.550
x PRINCIPLES OF TAXATION LAW 2021
Blakeley v CIR (2008) 23 NZTC 21,865 ..................................................................................... 24.600

Bohemians Club v Acting FCT (1918) 24 CLR 334 ..................................................................... 5.170
Brajkovich v FCT (1989) 20 ATR 1570 ................................................................................. 8.30, 8.70
Brandon v FCT (2010) 2010 ATC 10-143 .................................................................................. 12.420
Brent v FCT (1971) 125 CLR 418 ............................................................................. 6.40, 6.140, 16.20
Brisbane Bears – Fitzroy Football Club Ltd v Commr of State Revenue [2017] QCA 223 ..... 26.320
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205 ........................................ 12.180
Broken Hill Theatres Pty Ltd v FCT (1952) 85 CLR 423 .................................... 1.110, 12.840, 12.850
Brookton Co-operative Society v FCT (1981) 147 CLR 441 ...................................................... 16.100
Brown v Brown (2007) 69 ATR 534 ........................................................................................... 24.170
Brown v FCT (2002) 49 ATR 301 .......................................................................................... 6.20, 6.30
Buddhist Society of WA Inc, The v FCT [2020] FCA 11262 .........................................................4.210
Burmah Steamship Co Ltd v The Commissioner of Inland Revenue (1931) 16 TC 67 .......... 10.210
Burrell’s Case [1924] 2 KB 52 .................................................................................................... 21.140
Burton v FCT [2019] FCAFC 141 ............................................................................................... 22.330
Bywater Investments Limited & Ors v Commissioner of Taxation [2016] HCA 45 ....... 4.190, 4.200
C of IR (NZ) v Europa Oil (NZ) No 1 [1971] AC 760 .................................................................... 2.165

C of T (Victoria) v Phillips (1936) CLR 144 .................................................................................. 10.70
C of T (WA) v D & W Murray Ltd (1929) 42 CLR 332 .................................................................. 4.240
Cadbury-Fry-Pascall Pty Ltd v FCT (1944) 70 CLR 362 ............................................................ 24.120
Californian Copper Syndicate v Harris (1904) 5 TC 159 ................................................. 8.130, 8.180
Californian Oil Products Ltd (in liq) v FCT (1934) 52 CLR 28 ........................................ 9.140, 10.190
Calvert v Wainwright (1947) 27 TC 475 ........................................................................................ 6.80
Carey v Field (2002) 51 ATR 40 ................................................................................................. 24.420
Carlisle &Silloth Golf Club v Smith [1912] 2 KB 177 .................................................................. 5.170
Carlos Sanchez v FCT (2008) 73 ATR 650 ................................................................................ 12.620
Carter v Commissioner of Taxation [2020] FCAFC 150 ........................................................... 20.110
Carter v Tax Practitioners Board [2017] AATA 528 ................................................................. 24.690

Case 1/99 (1999) 41 ATR 1117 .................................................................................................... 8.170
Case 36 (1949) 15 TBRD (OS) 287 .............................................................................................. 13.60
Case 37 (1966) 13 CTBR (NS) 235 ............................................................................................... 6.110
Case 40 (1968) 14 CTBR .............................................................................................................. 13.50
Case 44 (1963) 11 CTBR .............................................................................................................. 13.60
Case 58 (1962) 10 CTBR .............................................................................................................. 13.60
Case 64 (1944) 11 TBRD (OS) 202 .............................................................................................. 13.40
Case 7752 (1992) 23 ATR 1057 ................................................................................................... 6.230
Case 82 (1953) 3 CTBR ................................................................................................................ 13.50
Case 95 (1968) 14 CTBR (NS) 553 ............................................................................................... 19.20
Case J47 (1958) 9 TBRD 244 ....................................................................................................... 13.33
Case M28 (1980) 80 ATC 187 .................................................................................................... 12.770
Case T75 (1968) 18 TBRD 377 ..................................................................................................... 13.50
Case U80 (1987) 87 ATC 470 .................................................................................................... 12.750
Case Z42 (1992) 24 ATR 1183 ................................................................................................... 12.610
Casimaty v FCT (1997) 37 ATR 358 ............................................................................................ 8.180
Charles v FCT (1954) 90 CLR 598 ................................................................................................ 20.30
Charles Moore & Co (WA) Pty Ltd v FCT (1956) 95 CLR 344 ................... 12.30, 12.40, 12.50, 12.90,
12.110, 12.150
Chevron Australia Holdings v FCT [2015] FCA 1092 ............................................................... 22.360
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62 ............. 22.360
Chhua v FCT [2018] FCAFC 86 ..................................................................................... 24.130, 24.140
Chief Commissioner of State Revenue v MetriconQld Pty Ltd [2017] NSWCA 11 ................ 26.284
TABLE OF CASES xi
Chief Commr of State Revenue (NSW) v Downer EDI Engineering Pty Limited
[2020] NSWCA 126 ............................................................................................................ 26.370
Cliffs International Inc v FCT (1985) 16 ATR 601 ....................................................................... 4.250
Clowes v FCT (1954) 91 CLR 209 ................................................................................................ 8.290
Coelho v FCT [2020] AATA 2474 ................................................................................................ 22.45
Colonial Mutual Life Assurance Society Ltd v FCT (1953) 89 CLR 428 ................................... 12.200
Commercial Union Assurance v FCT (1977) 7 ATR 435 .......................................................... 16.240
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59 ............................. 26.170
Commissioner of Taxation v Bamford [2020] HCA 10 ............................................................. 20.110
Commr of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 ........... 24.570
Commr of State Revenue (Vic) v Danvest Pty Ltd [2017] VSCA 382 ...................................... 26.170
Commr of State Revenue (Vic) v The Optical Superstore Pty Limited [2019] VSCA 197 ...... 26.370
Commr of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7 .............................................. 26.170
Confidential and Deputy Commissioner of Taxation (2000) 43 ATR 1273 ............................. 18.230
Consolidated Press Holdings v FCT (1995) 30 ATR 390 .......................................................... 24.620
Corrosion Control Engineering (NSW) Pty Ltd v Chief Commissioner of State
Revenue [2017] NSWCATAD 20 ....................................................................................... 26.350
Coward v FCT (1999) 41 ATR 1138 ............................................................................................. 10.80
Crommelin v FCT (1998) 39 ATR 377 ....................................................................................... 19.170
Cyclone Scaffolding Pty Ltd v FCT (1987) 19 ATR 674 .............................................................. 17.20
Dadwal v Tax Practitioners Board [2018] AATA 2878 ............................................................. 24.690

Daniels Corp v ACCC [2002] HCA 49 ........................................................................................ 24.570
DCT v Advanced Holdings Pty Ltd [2019] FCA 1917 ............................................................... 24.130
DCT v Bluebottle UK Ltd (2007) 67 ATR 1 ................................................................................ 24.175
DCT v Broadbeach Properties (2008) 69 ATR 357 ................................................................... 24.150
DCT v Conley (1998) 40 ATR 227 .............................................................................................. 24.170
DCT v De Vonk (1995) 31 ATR 481 ........................................................................................... 24.550
DCT v Hua Wang Bank Berhad [2010] FCA 1014 ..................................................................... 24.180
DCT v Rennie Produce (Aust) Pty Ltd (in liq) [2018] FCAFC 38 ............................................... 24.550
DCT v Richard Walter Pty Ltd (1995) 29 ATR 644 ...................................................................... 24.80
DCT (WA), Re; Ex parte Briggs (1986) 17 ATR 1031 ........................................ 24.90, 24.100, 24.130
DCT (WA), Re; Ex parte Briggs (No 2) (1987) 18 ATR 570 ......................................................... 24.90
Deloitte Touche Tohmatsu v DCT (1998) 40 ATR 435 ............................................................. 24.590
Denlay v FCT (2011) 83 ATR 625 .............................................................................................. 24.130
Dickenson v FCT (1958) 98 CLR 460 ........................................................................................... 9.170
Dickson v R [2016] NSWCCA 105 ............................................................................................. 24.203
Eastern Nitrogen Ltd v FCT (2001) 46 ATR 474 .......................................................... 23.300, 23.320
Egerton-Warburton v DCT (1934) 51 CLR 568 ............................................................................ 9.210
Eisner v FCT (1971) 2 ATR 3 ....................................................................................................... 8.300
Eisner v Macomber 252 US 189 (1920) ........................................................................... 5.100, 5.145
Elmslie v FCT (1993) 26 ATR 611 ................................................................................................ 11.50
Ensign Shipping Co Ltd v The Commissioner of Inland Revenue (1928) 12 TC 1169 ........... 10.210
Esquire Nominees Ltd v FCT (1973) 129 CLR 177 ...................................................................... 4.280
Essenbourne Pty Ltd v FCT (2002) 51 ATR 629 ............................................................................ 7.65
Esso Australia Resources Ltd v FCT (2000) 43 ATR 506 ............................................. 24.570, 24.575
Europa Oil (NZ) Ltd v CIR (NZ) (No 2) (1976) 5 ATR 744 .......................................................... 12.310
Evans v FCT (1989) 20 ATR 922 ........................................................................................... 8.30, 8.70
xii PRINCIPLES OF TAXATION LAW 2021
FCT v AGC (1984) 15 ATR 982 ...................................................................................................... 9.50

FCT v Anstis (2010) 76 ATR 735 ....................................................................... 12.60, 12.240, 12.640
FCT v Applegate (1979) 9 ATR 899 ............................................................................................. 4.110
FCT v Arnold (No 2) [2015] FCA 34 ........................................................................................... 24.207
FCT v Australia and New Zealand Banking Group Ltd, Smorgon v FCT (1976)
134 CLR 475 ....................................................................................................................... 24.540
FCT v ANZ; Smorgon v FCT (1979) 143 CLR 499 (Smorgon (No 2)) ......................... 24.540, 24.550
FCT v Australian Guarantee Corporation Ltd (1984) 15 ATR 982 ............................................. 23.50
FCT v BHP Billiton Finance Ltd [2010] FCAFC 25 ...................................................................... 13.85
FCT v BHP Billiton Ltd [2011] HCA 17 ........................................................................................ 13.85
FCT v Ballesty (1977) 7 ATR 411 ............................................................................................... 12.430
FCT v Barnes Development Pty Ltd (2009) 76 ATR 570 .......................................................... 24.170
FCT v Beville (1953) 10 ATD 170 ............................................................................................... 19.100
FCT v Blake (1984) 15 ATR 1006 ............................................................................... 5.90, 6.70, 6.100
FCT v Bogiatto [2020] FCA 1139 ............................................................................................... 24.207
FCT v Brent (1971) 125 CLR 418 ................................................................................................. 6.150
FCT v Brixius (1988) 19 ATR 506 .............................................................................................. 24.270
FCT v Brown (1999) 43 ATR 1 ...................................................................................... 12.140, 24.210
FCT v CSR Ltd (2000) 45 ATR 559 ............................................................................................ 10.290
FCT v Citibank Ltd (1989) 20 ATR 292 ............................................... 24.530, 24.560, 24.590, 24.650
FCT v Citibank Ltd (1993) 26 ATR 423 ...................................................................................... 23.320
FCT v Citilink Melbourne Ltd (2006) 62 ATR 648 ....................................................................... 23.50
FCT v Collings (1976) 6 ATR 476 .............................................................................................. 12.390
FCT v Consolidated Fertilizers Ltd (1991) 22 ATR 281 ................................................ 12.840, 12.850
FCT v Consolidated Press Holdings Ltd (2001) 47 ATR 229 .................................................... 23.300
FCT v Cooke and Sherden (1980) 10 ATR 696 ....................................................... 5.60, 6.130, 8.160
FCT v Cooling (1990) 21 ATR 13 ...................................................................................... 8.240, 8.250
FCT v Cooper (1991) 21 ATR 1616 ............................................................................................ 12.220
FCT v Dalco (1990) 20 ATR 1370 .............................................................................................. 24.225
FCT v Darling (2014) 285 FLR 428 ............................................................................................. 24.550

FCT v Day (2008) 70 ATR 14 ............................................ 12.40, 12.50, 12.60, 12.80, 12.150, 12.220
FCT v De Martin (2011) 82 ATR 906 ......................................................................................... 24.170
FCT v Dixon (1952) 86 CLR 540 .............................................. 5.130, 5.180, 6.70, 6.220, 10.20, 10.70
FCT v Donoghue [2015] FCAFC 183 .............................................................................. 24.90, 24.570
FCT v EA Marr and Sons (Sales) Ltd (1984) 15 ATR 879 ......................................................... 12.140
FCT v Edwards (1994) 28 ATR 87 ................................................................................ 12.760, 12.770
FCT v Efstathakis (1979) 9 ATR 867 ............................................................................................ 4.260
FCT v Everett (1980) 143 CLR 440 ............................................................................................. 19.150
FCT v Faichney (1972) 3 ATR 435 ............................................................................................. 12.720
FCT v Finn (1961) 106 CLR 60 ...................................................................................... 12.620, 12.660
FCT v Forsyth (1981) 11 ATR 657 ............................................................................................. 12.720
FCT v French (1957) 98 CLR 398 ................................................................................................. 4.260
FCT v Futuris (2008) 69 ATR 41 ..................................................................................... 24.90, 24.130
FCT v Gulland; Watson v FCT; Pincus v FCT (1985) 160 CLR 55 ............................................ 23.160
FCT v Hacon Pty Ltd [2017] FCAFC 181 ................................................................................... 24.460
FCT v Harris (1980) 10 ATR 869 ........................................................................................... 5.90, 6.50
FCT v Hart (2004) 217 CLR 216 ................................................................................................. 23.290
FCT v Hatchett (1971) 2 ATR 557 .................................................................... 12.590, 12.600, 12.660
FCT v Hoffnung& Co Ltd (1928) 42 CLR 39 ................................................................................. 24.80
FCT v Holmes (1995) 31 ATR 71 ................................................................................................. 6.220
FCT v Hurley Holdings (NSW) Pty Ltd (1989) 20 ATR 1293 ......................................................... 9.40
FCT v Hyteco Hiring Pty Ltd (1992) 24 ATR 218 ......................................................................... 8.150
TABLE OF CASES xiii
FCT v Indooroopilly Children Services (Qld) Pty Ltd (2007) 158 FCR 325 ................................... 7.65
FCT v Inkster (1989) 20 ATR 1516 ............................................................................................... 6.230
FCT v International Indigenous Football Foundation Australia Pty Ltd [2018] FCA 528 ....... 24.207
FCT v J Walter Thompson (Australia) Pty Ltd (1944) 69 CLR 227 ............................................... 7.85
FCT v JR Walker (1985) 16 ATR 331 .................................................................................... 8.40, 8.50
FCT v James Flood Pty Ltd (1953) 88 CLR 492 ............................................................ 16.190, 16.200
FCT v Jenkins (1982) 12 ATR 745 ............................................................................................... 4.110
FCT v Jones (2002) 49 ATR 188 ................................................................................... 12.140, 16.150
FCT v Kurts Development Ltd (1998) 39 ATR 493 .................................................................... 17.150
FCT v La Rosa (2003) 53 ATR 1 ...................................................................................... 12.90, 12.240
FCT v Lenzo (2008) 71 ATR 511 ................................................................................................ 23.290
FCT v Ludekens [2013] FCAFC 100 ........................................................................................... 24.207
FCT v Ludekens (No 2) [2016] FCA 755 .................................................................................... 24.207
FCT v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20 ....................................................... 25.175
FCT v MBI Properties Pty Ltd [2014] HCA 49 ........................................................................... 25.100
FCT v Macquarie Bank Ltd [2013] FCAFC 13 ........................................................................... 21.410
FCT v Maddalena (1971) 2 ATR 541 ............................................................................ 12.340, 12.350
FCT v McDonald (1987) 18 ATR 957 ........................................................................................... 19.30
FCT v McGrouther [2015] FCAFC 34 ........................................................................................ 24.230
FCT v McPhail (1968) 117 CLR 111 ........................................................................................... 13.130
FCT v Merv Brown Pty Ltd (1985) 16 ATR 218 ................................................................ 8.140, 8.150
FCT v Metals Manufactures Ltd (2001) 46 ATR 497 ................................................................ 23.320
FCT v Mitchum (1965) 113 CLR 401 ........................................................................................... 4.260
FCT v Munro (1926) 38 CLR 153 ............................................................................................... 12.810
FCT v Murry (1998) 193 CLR 605 ................................................................................................ 26.70
FCT v Myer Emporium Ltd (1987) 163 CLR 199 .............................. 5.80, 8.130, 8.150, 8.170, 8.210,
8.220, 8.250, 8.260, 10.150, 10.280
FCT v National Commercial Banking Corp of Australia Ltd (1983) 15 ATR 21 ......................... 13.85
FCT v Osborne (1990) 21 ATR 888 .............................................................................................. 8.110
FCT v Payne (2001) 202 CLR 93 ........................................................... 12.60, 12.150, 12.440, 13.110
FCT v Peabody (1994) 181 CLR 359 ............................................................................. 23.290, 23.310
FCT v Pilnara Pty Ltd (2000) 43 ATR 581 .................................................................................. 24.610

FCT v Prestige Motors Pty Ltd (1994) 28 ATR 336 ................................................................... 24.120
FCT v Qantas Airways Ltd [2012] HCA 41 ................................................................................ 25.100
FCT v Radnor Pty Ltd (1991) 22 ATR 344 ..................................................................................... 8.90
FCT v Regent Pacific Group Ltd [2013] FCA 36 ........................................................................ 24.180
FCT v Reliance Carpet Co Pty Ltd (2008) 68 ATR 158 ................................................. 25.100, 25.115
FCT v Resource Capital Fund IV LP [2013] FCAFC 118 ............................................................ 24.175
FCT v Roberts and Smith (1992) 23 ATR 957 ........................................................................... 19.100
FCT v Rowe (1997) 187 CLR 266 ............................................................................................... 10.260
FCT v Ryan (2000) 43 ATR 694 ........................................................................................ 24.50, 24.60
FCT v SNF (Australia) Pty Ltd (2011) 193 FCR 149 .................................................................. 22.350
FCT v Sara Lee Household & Body Care (Australia) Pty Ltd (2000) 44 ATR 370 ...................... 11.50
FCT v Seven Network Ltd [2016] FCAFC 70 ............................................................................. 22.310
FCT v Slade Bloodstock Pty Ltd (2007) 68 ATR 911 ..................................................................... 7.75
FCT v Slater Holdings Ltd (1984) 156 CLR 447 .......................................................................... 1.100
FCT v Snowden & Willson Pty Ltd (1958) 99 CLR 431 ....................................... 12.80, 12.90, 12.850
FCT v South Australian Battery Makers Pty Ltd (1978) 14 CLR 645 ........................................ 12.310
FCT v Spotless Services Ltd (1996) 34 ATR 183 ...................................................................... 23.300
FCT v St Hubert’s Island Pty Ltd (1978) 8 ATR 452 ................................. 8.100, 17.20, 17.30, 17.210
FCT v Star City Pty Ltd (2009) 72 ATR 431 ............................................................................... 12.200
FCT v Stokes (1996) 34 ATR 478 ................................................................................................. 24.80
FCT v Studdert (1991) 22 ATR 762 ................................................................. 12.590, 12.600, 12.640
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd (1985) 157 CLR 277 .............................. 17.220
xiv PRINCIPLES OF TAXATION LAW 2021
FCT v Vogt (1975) 5 ATR 274 .................................................................................................... 12.420

FCT v Wade (1951) 84 CLR 105 ...................................................................................... 10.220, 17.20
FCT v Western Suburbs Cinemas Ltd (1952) 86 CLR 102 ................................... 13.50, 13.60, 13.70
FCT v Whitfords Beach Pty Ltd (1982) 150 CLR 355; 12 ATR 692 ........... 8.170, 8.180, 8.190, 8.200,
8.260, 8.280, 8.290, 10.150, 12.30
FCT v Whitfords Beach Pty Ltd (1983) 14 ATR 247; 83 ATC 4277 ............................................ 25.60
FCT v Wiener (1978) 8 ATR 335 ................................................................................................ 12.410
FCT v Wilkinson (1983) 14 ATR 218 ............................................................................................ 12.50
FCT v Woite (1982) 13 ATR 579 ....................................................................................... 6.160, 6.170
FJ Bloemen Pty Ltd v FCT (1981) 147 CLR 360 ........................................................................ 24.130
Fairway Estates Pty Ltd v FCT (1970) 1 ATR 726 ....................................................................... 13.85
Farnsworth v FCT (1949) 78 CLR 504 ....................................................................................... 17.220
Federal Coke Co Pty Ltd v FCT (1977) 7 ATR 519 ........................................................... 5.155, 5.160
Federal Wharf Co Ltd v DCT (1930) 44 CLR 24 ................................................................... 9.80, 9.90
Ferguson v FCT (1979) 9 ATR 873 .............................................................................. 8.20, 8.40, 8.50
Finance (Canada), Minister of v Smith [1927] AC 193 .............................................................. 5.150
Fletcher v FCT (1991) 173 CLR 1 .................................................................................... 12.310, 23.10
Fletcher v FCT (1992) 92 ATC 4611 .......................................................................................... 12.310
Foley v Fletcher [1843–1860] All ER Rep 953 ............................................................................... 5.90
Ford v FCT (2014) AATA 361 .................................................................................................... 12.420
Freeman v FCT (1983) 14 ATR 457 ............................................................................................. 6.300
Frugtniet v TPB [2019] FCAFC 193 ........................................................................................... 24.698
Fullerton v FCT (1991) 22 ATR 757 ........................................................................................... 12.360
GP International Pipecoaters Pty Ltd v FCT (1990) 21 ATR 1 .................................................... 8.140

Gashi v FCT [2013] FCAFC 30 ........................................................................................ 24.90, 24.100
Gasparin v FCT (1994) 28 ATR 130 ........................................................................................... 17.230
George v FCT (1952) 86 CLR 183 ................................................................................................ 24.90
Gill v The Australian Wheat Board [1980] 2 NSWLR 795 ........................................................ 10.220
Glenboig Union Fireclay Co Ltd v The Commissioner of Inland Revenue [1922] SLT 182 .... 10.210
Glencore International AG v C of T [2019] HCA 26 .................................................................. 24.570
Glencore Investments Pty Ltd v FCT [2019] FCA 1432 ............................................................ 22.360
Goodman Fielder Wattie Ltd v FCT (1991) 22 ATR 26 ............................................................... 8.110
Granby Pty Ltd v FCT (1995) 30 ATR 400 ................................................................................... 17.70
Grealy v FCT (1989) 20 ATR 403 ................................................................................................. 6.310
Greig v FCT [2020] FCA 25 .......................................................................................................... 8.230
Guinea Airways v FCT (1950) 83 CLR 584 .................................................................................. 17.30
Gulland v FCT (1984) 15 ATR 892 ............................................................................................. 24.220
HR Sinclair & Son Pty Ltd v FCT (1966) 114 CLR 537 ................................................. 10.270, 10.280
Hallstroms Pty Ltd v FCT (1946) 72 CLR 634 ............................................................................ 12.840
Handsley v FCT [2019] AATA 917 ............................................................................................... 22.45
Harding v FCT [2019] FCAFC 29 ........................................................................... 4.100, 4.125, 22.45
Handley v FCT (1981) 11 ATR 644 ............................................................................................ 12.720
Haritos v FCT [2015] FCAFC 92 ................................................................................................. 24.270
Hart v FCT (2004) 217 CLR 216 ................................................................................................. 23.310
Hayes v FCT (1956) 96 CLR 47 .............................................................. 6.20, 6.40, 6.90, 6.100, 6.220
Heavy Minerals Pty Ltd v FCT (1966) 115 CLR 512 .................................................................. 10.170
Henderson v FCT (1970) 119 CLR 612 ....................................................... 16.30, 16.60, 16.70, 17.30
TABLE OF CASES xv
Henry Jones (IXL) Ltd v FCT (1991) 22 ATR 328 ........................................................................ 8.260
Hepples v FCT (1991) 22 ATR 465 .............................................................................................. 6.170
Herald and Weekly Times Ltd v FCT (1932) 48 CLR 113 .................................... 12.80, 12.90, 12.240
Higgs v Olivier [1952] Ch 311 .......................................................................................... 6.160, 6.170
Hii v FCT [2015] FCA 375 .......................................................................................................... 24.130
Hill v FCT [2016] AATA 514 ...................................................................................................... 12.410
Hill v Tax Practitioners Board [2019] AATA 756 ...................................................................... 24.698
Hochstrasser v Mayes [1960] AC 376 .................................................................................. 5.70, 6.40
Hogan v Australian Crime Commission (2010) 75 ATR 794 ................................................... 24.590
Hogan v Australian Crime Commission (No 4) (2008) 72 ATR 107 ........................................ 24.590
Hollis v Vabu Pty Ltd [2001] HCA 44 ........................................................................................ 26.360
Howland-Rose v FCT (2002) 49 ATR 206 .................................................................................. 23.330
Hua Wang Bank Berhad v FCT (No 19) [2015] FCA 454 .......................................................... 17.130
Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 ............................................ 24.210
Hutchins v DCT (1996) ATR 620 ............................................................................................... 24.650
IR, Commissioner of v Philips Gleilampenfabrieken [1955] NZLR 868 ..................................... 4.270

IRC v British Salmson Aero Engines Ltd [1938] 2 KB 482 ....................................................... 12.190
IRC v Lysaght [1928] AC 234 ................................................................................................ 4.70, 4.80
Industrial Equity Ltd v DCT (1990) 170 CLR 649 ...................................................................... 24.530
Investment & Merchant Finance v FCT (1971) 2 ATR 361 ......................................................... 17.30
J & G Knowles, Re (2000) 45 ATR 1101 ........................................................................................ 7.70

J & G Knowles & Associates Pty Ltd v FCT (2000) 44 ATR 22 ..................................................... 7.70
JJ Kerrison&Banich Management Pty Ltd v FCT (1986) 17 ATR 338 ...................................... 24.550
JMA Accounting Pty Ltd and Entrepreneur Services Pty Ltd v Carmody (2004)
57 ATR 365 ........................................................................................................................ 24.570
Jarrold v Boustead (1963) 41 TC 701 ......................................................................................... 6.180
Joachim v FCT (2002) 50 ATR 1072 .............................................................................................. 4.70
John Fairfax & Sons Pty Ltd v FCT (1959) 101 CLR 30 ............................................... 12.840, 12.850
Joubert v FCT [2020] AATA 2645 ............................................................................................... 22.45
Jupiters Ltd v DCT (2002) 50 ATR 236 ...................................................................................... 12.200
Kajewski v FCT (2003) 52 ATR 455 ........................................................................................... 24.140

Kameel Pty Ltd v Commissioner of State Revenue (Vic) [2016] VSCA 83 .............................. 26.220
Keily v FCT (1983) 83 SASR 494 ................................................................................................. 5.130
Kelly v FCT (1985) 16 ATR 478 ....................................................................... 6.40, 6.110, 6.120, 8.80
Koustrup v FCT [2015] AATA 126 ............................................................................................... 4.130
Kosciusko Thredbo Pty Ltd v FCT (1983) 15 ATR 165 ................................................................ 9.170
Krok v FCT [2015] FCA 51 .......................................................................................................... 24.570
L’Estrange v FCT (1978) 9 ATR 410 .......................................................................................... 24.100

LHRC v FCT [2015] FCAFC 184 ................................................................................................. 24.570
xvi PRINCIPLES OF TAXATION LAW 2021
Laidler v Perry [1965] 2 All ER 121 ...................................................................................... 6.50, 6.70

Lance, Re; Ex parte Nilant (1996) 34 ATR 573 ........................................................................... 19.20
Lansell House Pty Ltd v FCT (2011) 79 ATR 22 ........................................................................ 25.142
Law Shipping Co Ltd v Inland Revenue Commissioners (1923) 12 TC 621 ............................. 13.40
Le Grand v FCT (2002) 51 ATR 139 ............................................................................................. 6.290
Leonard v FCT (1919) 26 CLR 175 ............................................................................................. 19.100
Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017]
NSWSC 9 ........................................................................................................................... 26.284
Levene v IRC [1928] AC 217 ................................................................................................. 4.70, 4.80
Lighthouse Philatelics Pty Ltd v FCT (1991) 22 ATR 707 ......................................................... 24.210
Lindsay v FCT (1960) 106 CLR 377 ............................................................................................. 13.60
Lindsay v IR Commrs (1932) 18 TC 43 ....................................................................................... 5.150
Living & Leisure Aus Ltd v Commissioner of State Revenue (Vic) [2018] VSCA 237 ............ 26.220
Lodge v FCT (1972) 3 ATR 254 .................................................................................................. 12.370
Lomax v Peter Dixon & Son Ltd [1943] 1 KB 671 ....................................................... 9.20, 9.30, 9.40
London Australia Investment Co Ltd v FCT (1977) 7 ATR 757 .................................................... 8.90
Lui v FCT (2009) 76 ATR 633 ..................................................................................................... 24.190
Lunney v FCT; Hayley v FCT (1958) 100 CLR 478 ............................................ 12.60, 12.390, 23.180
Lurcott v Wakely and Wheeler [1911] 1 KB 905 ......................................................................... 13.33
MLC Ltd v DCT (2002) 51 ATR 283 ........................................................................................... 14.170

MacCormick v FCT (1984) 15 ATR 437 ......................................................................................... 3.20
Maddalena v FCT (1971) 2 ATR 541 ............................................................................................. 8.80
Magna Alloys & Research Pty Ltd v FCT (1980) 11 ATR 276 .............. 12.90, 12.150, 12.270, 12.300
Mansfield v FCT (1995) 31 ATR 367 ............................................................................ 12.780, 12.790
Mareva Compania Naviera SA v International Bulkcarriers SA, “The Mareva”
[1980] 1 All ER 213 ............................................................................................................ 24.180
Marijancevic v Mann (2008) 73 ATR 709 ...................................................................... 24.90, 24.170
Martin v FCT (1953) 90 CLR 470 ................................................................................................... 8.70

Martin v FCT (1984) 15 ATR 808 ............................................................................................... 12.370
Matthews v Chicory Marketing Board (1938) 60 CLR 263 ........................................................... 3.20
McCauley v FCT (1944) 69 CLR 235 ............................................................................................ 9.190
McCurry v FCT (1998) 39 ATR 121 ............................................................................................. 8.250
McDonald v FCT (1998) 38 ATR 563 ........................................................................................... 11.50
McIntosh v FCT (1979) 20 ATR 13 ................................................................................... 6.290, 6.300
McLaurin v FCT (1961) 104 CLR 381 ......................................................................................... 10.250
Memorex Pty Ltd v FCT (1987) 19 ATR 553 .................................................................... 8.140, 8.150
Meridien Marinas Horizon Shores Pty Ltd v FCT (2009) 74 ATR 787 ..................................... 25.165
Midford v DFCT (2005) 60 ATR 1009 ........................................................................................ 25.148
Miller v FCT (1946) 73 CLR 93 ....................................................................................................... 4.70
Mills v FCT [2012] HCA 51 ........................................................................................................ 23.310
Moorhouse v Dooland [1955] 1 All ER 93 .................................................................................... 6.20
Morris v FCT (2002) 50 ATR 104 .................................................................................. 12.780, 12.790
Mt Pritchard & District Community Club Ltd v FCT [2011] FCAFC 129 .................................. 24.380
Murdoch v Commr of Pay-roll Tax (Vic) (1980) 143 CLR 629 ...................................................... 7.85
Nathan v FCT (1918) 25 CLR 183 ................................................................................................ 4.230

National Australia Bank v FCT (1993) 26 ATR 503 ..................................................................... 7.390
National Australia Bank Ltd v FCT (1997) 37 ATR 378 ............................................................ 12.200
TABLE OF CASES xvii
Necovski v FCT (2009) 75 ATR 152 .............................................................................. 24.203, 24.205

Nilsen Development Laboratories Pty Ltd v FCT (1981) 11 ATR 505 ......................... 16.190, 16.200
Parfew Nominees Pty Ltd v FCT (1986) 17 ATR 1017 .............................................................. 17.180
Pastoral & Development Pty Ltd v FCT (1971) 2 ATR 401 ....................................................... 17.110
Patcorp Investments Ltd v FCT (1976) 6 ATR 420 ............................................... 4.210, 17.30, 21.50
Pay-Roll Tax (Vic), Commissioner of v Mary Kay Cosmetics (1982) 13 ATR 360 ................... 26.360
Payne v FCT (1996) 32 ATR 516 .......................................................... 5.60, 6.130, 6.210, 6.220, 7.58
Penn v Spiers& Pond Ltd [1908] 1 KB 766 ................................................................................... 6.80
Peter Lenten v FCT (2008) 71 ATR 862 ..................................................................................... 12.620
Philip Morris Ltd v FCT (1979) 10 ATR 44 ................................................................................ 17.150
Pickford v FCT (1998) 40 ATR 1078 ............................................................................................ 6.180
Pike v Commissioner of Taxation [2019] FCA 2185 ............................................... 4.70, 4.165, 22.45
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 ...................... 12.140, 16.140, 16.150
Point v FCT (1970) 119 CLR 453 .................................................................................................. 13.80
Pratt Holdings Pty Ltd v FCT (2004) 56 ATR 128 ...................................................................... 24.570
Premier Automatic Ticket Issuers v FCT (1933) 50 CLR 268 ....................................................... 5.90
Prince v FCT (1959) 7 AITR 505 .................................................................................................... 8.60
Quality Publications Australia Pty Ltd v FC of T [2012] FCA 256 ............................................ 11.470
R v DCT; Ex parte Hooper (1926) 37 CLR 368 ............................................................................ 24.50

R v Issakidis [2018] NSWSC 378 ............................................................................................... 24.203
RACV v FCT (1973) 4 ATR 567 .................................................................................................... 5.170

RACV Insurances Pty Ltd v FCT (1974) 4 ATR 610 ...................................................... 16.230, 16.240
Rafferty v FCT [2017] AATA 636 ............................................................................................... 10.180
Raja’s Commercial College v Gian Singh & Co Ltd [1976] 2 All ER 801 ................................. 12.420
Rawson Finances Pty Ltd v DCT [2011] FCA 1231 ................................................................... 24.150
Reany v FCT (2016) AATA 672 .................................................................................................. 12.420
Reseck v FCT (1975) 5 ATR 538 ....................................................................................... 6.290, 6.310
Reuter v FCT (1993) 27 ATR 256 ................................................................................................. 6.170
Rhodesia Metal Ltd (Liquidator) v Taxes Commr [1940] 3 All ER 422 ...................................... 4.250
Riches v Westminster Bank Ltd [1947] AC 390; 1 All ER 469 ......................................... 9.20, 12.810
Rigoli v FCT [2014] FCAFC 29 ..................................................................................................... 24.90
Rigoli v FCT [2015] FCA 803 ....................................................................................................... 24.90
Rigoli v FCT [2015] AATA 169 ..................................................................................................... 24.90
Rigoli v FCT [2016] FCAFC 38 ..................................................................................................... 24.90
Rio Tinto Services Pty Ltd v FCT [2015] FCAFC 117 ................................................................ 25.214
Roads & Traffic Authority of NSW v FCT (1993) 26 ATR 76 ............................................. 7.280, 7.85
Ronpibon Tin No Liability v FCT (1949) 78 CLR 47 .................. 12.40, 12.50, 12.270, 12.280, 12.300
SNF (Australia) Pty Ltd v FC of T (2011) 193 FCR 149 ............................................................. 22.360
St George Bank Ltd v FCT (2009) 73 ATR 148 ......................................................................... 12.830
Saitta Pty Ltd v FCT (2002) 50 ATR 565 .................................................................................... 24.170
xviii PRINCIPLES OF TAXATION LAW 2021
Samuel Jones & Co (Devondale) Ltd v IRC (1951) 32 TC 513 ................................................... 13.60
Sanctuary Lakes v FCT [2013] FCAFC 50 ................................................................................. 24.201
Satyam Computer Services Ltd v FCT [2018] FCAFC 172 ......................................................... 4.290
Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215; 52 WN (NSW) 44;
3 ATD 142 ................................................................................................................... 3.150, 5.20
Scott v FCT (1966) 117 CLR 514 ..................................................................... 6.20, 6.90, 6.100, 6.220
Scott v FCT, Re (2002) 50 ATR 1235 ........................................................................................... 19.90
Scottish Australian Mining Co Ltd v FCT (1950) 81 CLR 188 ......................................... 8.140, 8.180
Shiele v FCT [2020] AATA 286 .................................................................................................... 22.45
Skase v FCT (1991) 32 FCR 206; 22 ATR 889 ........................................................................... 24.190
Slade Bloodstock Pty Ltd v FCT (2007) 68 ATR 911 ............................................................ 7.30, 7.70
Smith v FCT (1987) 19 ATR 274 ....................................................................................... 6.190, 6.220
Smith v FCT [2010] AATA 576 ...................................................................................................... 8.90
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 .................................................. 8.110, 8.120
Sommer v FCT (2002) 51 ATR 102 ............................................................................................. 10.80
South Steyne Hotel Pty Ltd v FCT (2009) 71 ATR 228 ............................................................. 25.165
South Steyne Hotel Pty Ltd v FCT (2009) 74 ATR 41 ............................................................... 25.165
South Western Indemnities Ltd v Bank of New South Wales (1973) 129 CLR 512 ................ 24.530
Spencer v Commonwealth (1907) 5 CLR 418 ............................................................... 11.470, 17.70
Spotless Services v FCT (1993) 25 ATR 344 .............................................................................. 4.270
Spriggs v FCT; Riddell v FCT (2009) 72 ATR 148 ........................................ 8.20, 8.80, 12.350, 25.60
Squatting Investment Co Ltd v FCT (1953) 86 CLR 570 ............................................................... 6.90
Stanton v FCT (1955) 92 CLR 630 ............................................................................................... 9.200
Starrim Pty Ltd v FCT (2000) 44 ATR 487 ..................................................................................... 7.70
Statham v FCT (1988) 20 ATR 228 .............................................................................................. 8.180
Steele v DCT (1999) 41 ATR 139 ..................................................................... 12.130, 12.810, 16.170
Steinberg v FCT (1975) 5 ATR 565 ............................................................................................. 8.290
Stergis v Boucher (1989) 20 ATR 591 ....................................................................................... 24.550
Stevenson v FCT (1991) 22 ATR 56 ............................................................................................ 8.180
Stockton v FCT [2019] FCA 1679 .......................................................................... 4.165, 4.300, 22.45
Stone v FCT (2005) 59 ATR 50 ............................................................................................. 8.40, 8.80
Strick v Regent Oil Co Ltd [1966] AC 295 .................................................................... 12.190, 12.200

Sun Newspapers Ltd and Associated Newspapers Ltd v FCT (1938)
61 CLR 337 ....................................................................... 12.180, 12.210, 12.830, 12.840, 13.37
Sunchen Pty Ltd v FCT (2010) 78 ATR 197 ............................................................................... 25.165
Swan v Scanlan (DCT Qld) (1982) 13 ATR 420 ........................................................................ 24.550
Swinford v FCT (1984) 15 ATR 1154 ......................................................................................... 12.710
Sydney Refractive Surgery Centre Pty Ltd v FCT (2008) 73 ATR 28 ....................................... 10.210
T v FCT (1986) 18 ATR 1 ............................................................................................................ 24.190

Taxation, Commissioners of v Kirk [1900] AC 588 ..................................................................... 4.240
Taxes (South Australia), Commissioner of v Executor, Trustee and Agency Company of South
Australia Limited (Carden’s Case) (1938) 63 CLR 108 ....................................................... 16.70
Tennant v Smith [1892] AC 150 ......................................................................................... 5.60, 6.130
Thiel v FCT (1990) 171 CLR 338 ................................................................................................ 22.460
Thomas v FCT (1972) 3 ATR 165 .................................................................................................. 8.50
Thorpe Nominees Pty Ltd v FCT (1988) 19 ATR 1834 ................................................................ 4.250
Tooheys Ltd v Commissioner of Taxation for NSW (1922) 22 SR (NSW) 432 ........................ 12.300
Toyama Pty Ltd v Landmark Building Developments Pty Ltd (2006) 62 ATR 73 .................... 25.165
Trautwein v FCT (1936) 56 CLR 196 ............................................................................................. 8.60
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 .......... 17.70
Tweedle v FCT (1942) 7 ATD 186 ............................................................................................. 12.300
TABLE OF CASES xix
Uber BV v Commissioner of Taxation [2017] FCA 110 .............................................................. 25.70

Undershaft (No 1) Ltd v FCT (2009) 74 ATR 888 ...................................................................... 22.480
Ure v FCT (1981) 11 ATR 484 .................................................................................................... 12.310
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 TC 529 ........................................................... 12.180

Vidler v FCT (2009) 74 ATR 520 ................................................................................................ 25.165
Vidler v FCT (2010) 75 ATR 825 ................................................................................................ 25.165
Virgin Holdings SA v FCT (2008) 70 ATR 478 .......................................................................... 22.480
W Nevill& Co Ltd v FCT (1937) 56 CLR 290 .................................................... 12.100, 12.150, 16.160
W Thomas & Co Pty Ltd v FCT (1965) 115 CLR 58 ............................................... 13.40, 13.50, 13.60
WR Carpenter Holdings Pty Ltd v FCT (2008) 69 ATR 29 ........................................................ 22.350
WTPG v FCT [2016] AATA 971 .................................................................................................. 12.240
Walstern Pty Ltd v FCT (2003) 138 FCR 1; 54 ATR 423 ........................................................... 24.201
Warner Music Australia Pty Ltd v FCT (1996) 34 ATR 171 ......................................... 10.270, 10.280
Westcott v FCT (1997) 37 ATR 1017 ............................................................................ 12.750, 12.770
Westfield Ltd v FCT (1991) 21 ATR 1398 ................................................... 8.150, 8.170, 8.220, 8.250
Westpac Banking Corporation v FCT (1996) 34 ATR 143 ................................................. 7.40, 7.280
Whitaker v FCT (1998) 38 ATR 219 ......................................................................... 9.80, 9.100, 9.110
TABLE OF STATUTES
Commonwealth s 23-5: 25.70

s 23-10: 25.50
A New Tax System (Goods and Services s 23-15: 25.70
Tax) Act 1999: 1.190, 3.20, 25.10, s 27-5: 25.300
25.235, 25.255 s 29-5: 25.300, 25.304
s 9-5: 25.90, 25.130, 25.150, 25.170 s 29-10: 25.304
s 9-10: 25.100 s 29-10(2): 25.304
s 9-10(4): 25.100 s 29-10(3): 25.304, 25.306
s 9-15: 25.110 s 29-10(4): 25.306
s 9-15(2): 25.110 s 29-15(1): 25.304
s 9-20: 25.60 s 29-20(1): 25.310
s 9-20(1)(d)–(h): 25.60 s 29-20(2): 25.310
s 9-20(2): 25.60 s 29-20(3): 25.310
s 9-25: 25.120 s 29-40: 25.304, 25.306
s 9-25(5)(d): 25.297 s 29-70: 25.306
s 9-25(7): 25.295 s 29-75: 25.310
s 9-30(3): 25.160 s 29-80(1): 25.306
s 9-40: 25.130 s 29-80(2): 25.310
s 9-70: 25.130, 25.230 s 31-5: 25.300
s 9-75: 25.130, 25.230 s 31-8: 25.300
s 9-75(1): 25.130 s 33-15(1)(a): 25.304
s 9-75(3): 7.450 s 38-1: 25.150
s 9-80: 25.175 s 38-2: 25.142
s 11-5: 25.190, 25.220, 25.230 s 38-4: 25.142
s 11-10: 25.200 s 38-6: 25.142
s 11-15: 25.210 s 38-7: 25.144
s 11-15(2)(a): 25.214 s 38-7(2): 25.144
s 11-15(2)(b): 25.210 s 38-7(3): 25.144

s 11-15(4): 25.217 s 38-10: 25.144
s 11-20: 25.230 s 38-15: 25.144
s 11-25: 25.230 s 38-20: 25.144
s 11-30: 25.230 s 38-25: 25.144
s 13-1: 25.270 s 38-30: 25.144
s 13-5: 25.260 s 38-35: 25.144
s 13-5(4): 25.260 s 38-40: 25.144
s 13-10(b): 25.260 s 38-45: 25.144
s 13-15: 25.270 s 38-50: 25.144
s 13-20(1): 25.270 s 38-55: 25.144
s 13-20(2): 25.270 s 38-85: 25.146
s 15-1: 25.290 s 38-90: 25.146
s 15-5: 25.280 s 38-95: 25.146
s 15-15: 25.290 s 38-97: 25.146
s 15-20: 25.290 s 38-105: 25.146
s 17-5: 25.310 s 38-110: 25.146
s 17-5(1): 25.300 s 38-185(1): 25.148
s 17-5(2): 25.310 s 38-185(2): 25.148
s 19-10: 25.310 s 38-190: 25.297
xxii PRINCIPLES OF TAXATION LAW 2021
A New Tax System (Goods and Services Tax) Div 100: 25.180
Act 1999 — cont Div 105: 25.180
Div 129: 25.310
s 38-190(1): 25.148
Div 130: 25.310
s 38-325(1): 25.148
Div 136: 25.310
s 38-325(2): 25.148
Div 137: 25.235
s 38-540: 25.148
Div 146: 25.313
s 40-1: 25.170
Div 153: 25.180, 25.235
s 40-65(1): 25.167
Div 165: 25.300
s 40-65(2): 25.167
Div 188: 25.70
s 40-70(1): 25.167
Sch 1: 25.142, 25.260
s 40-70(2): 25.167
Sch 2: 25.142
s 40-75: 25.167
Sch 3: 25.144
s 40-75(2): 25.167
subdiv 38-A: 25.140, 25.150
s 42-5: 25.260
subdiv 38-B: 25.140, 25.144
s 42-10: 25.260
subdiv 38-C: 25.140
s 69-5: 25.240, 25.280
subdiv 38-D: 25.140, 25.148
s 69-5(3A): 25.240
subdiv 38-E: 25.140, 25.148
s 69-10: 25.240
subdiv 38-F: 25.140
s 70-5: 25.217
subdiv 38-G: 25.140
s 84-50: 25.313
subdiv 38-H: 25.140
s 84-55: 25.297
subdiv 38-I: 25.140
s 84-75: 25.299
subdiv 38-J: 25.140, 25.148
s 84-77: 25.299
subdiv 38-K: 25.140
s 84-79(3): 25.299
subdiv 38-L: 25.140
s 84-81: 25.299
subdiv 38-M: 25.140
s 84-87: 25.313
subdiv 38-N: 25.140
s 84-100: 25.297
subdiv 38-O: 25.140
s 87-15: 25.165
subdiv 38-P: 25.140
s 87-25: 25.165
subdiv 38-Q: 25.140
s 93-5: 25.304
subdiv 38-R: 25.140
s 99-10: 25.100
subdiv 38-S: 25.140
s 111-5: 7.450, 25.330
subdiv 38-T: 25.140
s 144-5: 25.70
subdiv 40-A: 25.160
s 188-15: 25.70
subdiv 40-B: 25.160
s 188-15(3): 25.297, 25.299
subdiv 40-C: 25.160
s 188-20(3): 25.297, 25.299
subdiv 40-D: 25.160
s 189-5: 25.217
subdiv 40-E: 25.160
s 189-10: 25.217
subdiv 40-F: 25.160
s 195-1: 25.120, 25.144, 25.146, 25.165,
subdiv 40-G: 25.160
25.167, 25.255
subdiv 84-A: 25.295
Div 13: 25.250
Div 19: 25.310 A New Tax System (Goods and Services Tax
Div 21: 25.310 Administration) Act 1999: 25.10
Div 38: 25.140
Div 40: 25.160, 25.165 A New Tax System (Goods and Services Tax
Div 48: 25.315 Imposition – Customs) Act 1999: 25.10
Div 60: 25.235
Div 69: 25.235 A New Tax System (Goods and Services Tax
Div 72: 25.180 Imposition – Excise) Act 1999: 25.10
Div 75: 25.180
Div 78: 25.180 A New Tax System (Goods and Services
Div 84: 25.180, 25.255 Tax Imposition – General) Act
Div 87: 25.165 1999: 3.20, 25.10
TABLE OF STATUTES xxiii
A New Tax System (Goods and Services Tax) Corporations Act 2001: 4.180, 20.30, 21.100,
Regulations 1999 21.390, 22.410
reg 23-15.01: 25.70 s 9: 24.420
reg 23-15.02: 25.70 s 46: 26.250
reg 29-80.01: 25.306 s 50: 26.350
reg 29.80.02: 25.310 s 254T: 21.100
reg 40.5.09: 25.163
reg 40.5.11: 25.163 Corporations Amendment (Crowd-sourced
reg 40.5.12: 25.163 Funding for Proprietary Companies) Act
reg 40.5.13: 25.163 2018: 8.107
reg 70-5.02: 25.217
reg 70-5.02A: 25.217 Crimes Act 1914
reg 70-5.03: 25.217 s 3E: 24.510
Sch 7: 25.163 s 3F: 24.510
s 4AA: 24.200
Acts Interpretation Act 1901
s 29: 24.110 Crimes (Taxation Offences) Act 1980: 24.203
Criminal Code Act 1995: 24.203

Administrative Appeals Tribunal Act 1975
Sch 1, s 135.1: 24.203
s 29(7): 24.240
Sch 1, s 135.2: 24.203
s 33(1)(c): 24.260
Sch 1, s 135.4: 24.203
s 35: 24.260
s 41: 24.698
Domicile Act 1982: 4.100
s 43(1): 24.270
s 10: 4.100
s 43(2A): 24.270
s 44: 24.250
Electronic Transactions Act 1999
s 14A: 24.110
Administrative Decisions (Judicial Review) Act
1977: 24.00, 24.210, 24.630, 24.650 Evidence Act 1995: 24.600
s 5(1): 24.650 s 118: 24.600
s 5(2): 24.650 s 119: 24.600

s 13: 24.650 s 120: 24.600
s 16: 24.650
Sch 1: 24.650 Family Law Act 1975: 11.540
Aged Care Act 1997: 26.400 Federal Court of Australia Act 1976
s 24: 24.270
Australian Crime Commission Act s 25: 24.270
2002: 24.570 s 33(3): 24.270
Financial Sector (Collection of Data) Act

Australian Participants in British Nuclear Tests 2001: 22.410
and British Commonwealth Occupation
Force (Treatment) Act 2006: 3.70 Freedom of Information Act 1982: 24.00, 24.630
s 11: 24.640
Banking Act 1959: 22.410 s 11A: 24.640
s 33: 24.640
Commonwealth of Australia Constitution s 34: 24.640
1901: 3.20 s 47: 24.640
s 51(ii): 3.00, 3.20 s 47C: 24.640
s 55: 3.20 s 47E: 24.640
s 90: 3.20 s 47F: 24.640
s 114: 3.20 s 47G: 24.640
xxiv PRINCIPLES OF TAXATION LAW 2021
Fringe Benefits Tax Assessment Act s 45: 7.280

1986: 1.190, 1.240, 3.20, 7.10 s 47: 7.290
s 5B: 7.410 s 47(2): 7.290
s 5B(1A): 7.420 s 47(3): 7.290
s 5C(3): 7.400 s 47(4): 7.290
s 5C(4): 7.400 s 48: 7.300
s 6: 7.30 s 49: 7.300
s 7(1): 7.100 s 50: 7.300
s 7(2): 7.100, 7.130 s 51: 7.300
s 7(2A): 7.100 s 53: 7.110, 7.130
s 7(3): 7.100 s 58(4): 7.330
s 7(4): 7.100 s 58A: 7.310
s 8(2): 7.110 s 58B: 7.310
s 8(2)(a): 7.110 s 58C: 7.310
s 8(3): 7.110 s 58D: 7.310
s 9: 7.120, 7.130 s 58E: 7.310
s 10: 7.120, 7.140 s 58F: 7.310
s 10(1): 7.120 s 58H: 7.310
s 10(3)(a)(v): 7.140 s 58K: 7.310
s 10(5): 7.120 s 58L: 7.310
s 10A: 7.140 s 58M: 7.310
s 10B: 7.140 s 58P(f): 7.320
s 11: 7.140 s 58X: 14.20
s 14: 7.150 s 58X(2): 7.330
s 15: 7.160 s 58X(3): 7.330
s 16: 7.170 s 58AA: 7.310
s 17(1): 7.180 s 62: 7.370, 7.380
s 17(2): 7.180 s 66: 7.420
s 17(3): 7.180 s 66(1): 7.10
s 17(4): 7.180 s 68: 24.20
s 18: 7.190 s 136(1): 7.10, 7.20, 7.30, 7.40, 7.50, 7.58,
s 19(1)(i): 7.390 7.60, 7.70, 7.80, 7.85, 7.100, 7.140,

s 19(5): 7.390 7.220, 7.250, 7.270, 7.320
s 20: 7.200 s 137: 7.50
s 20A: 7.210 s 138(3): 7.390
s 21: 7.210 s 148(1): 7.75
s 22: 7.210 s 148(2): 7.65
s 22A: 7.220 s 148(3): 7.40
s 22A(4): 7.380 s 148(4): 7.40, 7.58
s 23: 7.220, 7.380 s 149A: 7.400
s 24: 7.220 s 159: 7.55
s 37B: 7.240 Div 4: 7.280
s 37AA: 7.230 Div 6: 7.90
s 37AF: 7.230 Div 7: 7.90
s 37BA: 7.240, 7.320 Div 8: 7.90
s 37CA: 7.240 Div 9: 7.90
s 37CB: 7.240 Div 9A: 7.230, 7.240, 12.250
s 37CC: 7.240 Div 10: 7.90
s 37CD: 7.240 Div 10A: 7.90
s 37CD(2): 7.240 Div 13: 7.310
s 37CD(3): 7.240
s 40: 7.250 Health Insurance Act 1973: 3.40, 3.70
s 41: 7.260 s 3(1): 3.40
s 42: 7.270 s 10: 3.40
s 43: 7.270 s 21: 3.40
TABLE OF STATUTES xxv
Higher Education Support Act s 51AEA: 7.430, 12.250, 25.240

2003: 12.240, 12.680 s 63: 1.220
s 70B: 9.00, 9.60, 9.70
Income Tax Act 1986: 1.245, 3.20 s 73BA: 11.150, 14.70, 14.140
s 78A: 12.240, 13.140, 13.160
Income Tax Assessment Act 1922 s 78A(2)(a): 13.140
s 116-55: 11.470 s 78A(2)(b): 13.140
s 78A(2)(c): 13.140, 13.160
Income Tax Assessment Act 1936: 1.130, s 78A(2)(d): 13.140
1.190, 1.200, 3.20, 10.00, 11.310, 12.240, s 78A(3): 13.140
15.10, 15.140, 24.130, 24.530 s 79A: 15.180
s 6: 3.70, 21.50 s 79B: 15.190
s 6(1): 4.40, 4.50, 4.170, 9.150, 19.30, s 82A: 12.680
21.60, 21.90, 21.140, 22.310, 24.50 s 82A(2): 12.680
s 6(1)(a)(i): 24.00 s 82KZL(1): 16.182
s 6(4): 21.70 ss 82KZL–82KZMG: 16.180
s 6C: 4.290 s 82KZM: 16.185
s 6CA: 23.40 s 90: 19.60, 19.70
s 8: 24.510 s 91: 19.40
s 16: 24.620 s 92: 19.60
s 18: 3.120 s 92(2): 19.70
s 21A: 5.60, 8.160 s 92(3): 19.70
s 21A(1): 8.160 s 94: 19.140
s 21A(2): 8.160 s 95(1): 20.80
s 21A(2)(a): 8.160 s 95A(2): 20.120
s 21A(4): 8.160 s 97: 20.70, 20.90, 20.110, 20.140, 20.150
s 21A(5): 8.160 s 98: 20.140, 20.150, 21.210
s 23(q): 4.260 s 98(2A): 20.170
s 23L(1): 3.170, 6.20, 6.240, 7.440 s 98(3): 20.170
s 23L(1A): 7.440 s 99: 20.150
s 23L(2): 8.160 s 99A: 20.150, 21.210
s 23AB(7): 15.190 s 100(2): 20.140

s 23AF: 22.80 s 101: 20.120
s 23AG: 12.230, 12.280, 22.80 s 102: 20.40, 20.160
s 23AH: 22.100 s 102B: 23.130
s 25(1): 5.10 s 102CA: 23.130
s 25(1A): 8.300 s 103A(1): 21.120
s 25A: 8.300 s 103A(2): 21.120
s 26(e): 3.160, 6.100, 6.130, 6.190, 6.210, s 103A(3): 21.120
6.220, 6.230, 7.10, 7.65 s 108: 21.130
s 26(j): 10.290 s 109(1): 21.130
s 26BB: 9.00, 9.60, 9.70 s 109C: 21.130
s 27H: 6.50, 9.210, 10.140 s 109D: 21.130
s 43B(1)(b): 21.50 s 109E: 21.130
s 44: 1.220, 3.160, 9.00, 9.150, 21.40, s 109F(1): 21.130
21.50, 21.60, 21.70, 21.100, 21.200 s 109F(6): 21.130
s 44(1): 16.100, 21.100, 22.290 s 109G: 21.130
s 44(1A): 21.100 s 109J: 21.130
s 44(1B): 21.70 s 109K: 21.130
s 47: 21.140 s 109M: 21.130
s 47(1): 21.140 s 109N: 21.130
s 50: 6.10 s 109Y: 21.130
s 51(1): 12.20, 16.170, 19.100 s 109Z: 21.130
s 51AH: 12.260 s 109ZC: 21.130
s 51AK: 25.240 s 128B: 22.290
xxvi PRINCIPLES OF TAXATION LAW 2021
Income Tax Assessment Act 1936 — cont s 255(1)(d): 24.175

s 260: 23.260
s 128D: 21.40, 21.260, 22.290 s 262A: 24.520
s 136(1): 7.55 s 263: 24.200, 24.550, 24.560, 24.570
s 159P: 15.200 s 263(1): 24.530
s 160AAAA: 15.50 s 264: 24.200, 24.540, 24.550, 24.560,
s 160APHO: 21.290 24.570, 24.590
s 160APHD: 21.290, 21.300 s 264(2): 24.540
s 160APHM: 21.290 s 264A: 24.610
s 160APHJ: 21.290 ss 316–468: 22.170
s 160APHT: 21.290 s 318: 7.55, 14.70, 14.90
s 160APHN: 21.300 Pt III, Div 3, subdiv H: 23.50
s 160APHO(3): 21.290 Pt III, Div 6B: 20.30
s 161: 24.20 Pt III, Div 6C: 20.30
s 161A(1): 24.20 Pt III, Div 7A: 21.160
s 161AA: 24.30 Pt III, Div 10B: 14.20
s 162: 24.20 Pt III, Div 10BA: 14.20
s 163: 24.20 Pt III, Div 11A: 22.280
s 166: 24.50, 24.90 Pt III, Div 13: 22.360
s 166A: 24.40 Pt III, Div 16F: 22.380
s 167: 24.00, 24.90, 24.100, 24.225 Pt IIIAA, Div 1A: 21.290
s 170: 24.60, 24.130, 24.140, 24.520 Pt IVA: 1.130, 12.300, 12.310, 16.80,
s 170(1): 24.140 20.40, 22.517, 23.00, 23.10, 23.20,
s 170(3): 24.140 23.160, 23.260, 23.270, 23.280,
s 170BB: 24.380 23.300, 23.310, 23.330, 23.350,
s 174: 24.110, 24.120 24.207, 25.300
s 175: 24.00, 24.120, 24.130 Pt VIIB: 3.40
s 175A: 24.130 Div 5: 19.10
s 177: 24.130, 24.150, 24.190 Div 5A: 19.190
s 177A: 23.270 Div 6: 20.10
s 177A(1): 23.280 Div 6A: 23.130
s 177A(3): 23.280 Div 6B: 20.30

s 177C: 23.270, 23.290 Div 6C: 20.30
s 177C(1)(ba): 23.340 Div 6AA: 20.160
s 177D: 23.270, 23.300 Div 7A: 21.130, 21.460, 23.20, 23.140
s 177D(1): 23.270 Div 13: 22.350
s 177D(2): 23.270 Div 16E: 9.60
s 177D(a): 23.280
s 177D(b): 23.00 Income Tax Assessment Act 1997: 1.190,
s 177F: 23.270 1.210, 3.20, 3.110, 9.70, 9.80, 10.00, 10.20,
s 177F(3): 24.130 10.150, 10.290, 11.00, 11.310, 12.240,
s 177CA: 23.290 14.90, 15.140, 22.350
s 177CB(3): 23.270 s 3-5: 3.00, 3.110
s 177CB(4): 23.270 s 4-1: 21.10
s 177EA: 21.280 s 4-5: 3.110
s 207-145: 21.290 s 4-10: 3.110, 3.120, 12.10, 16.10
s 218: 21.170 s 4-10(1): 3.120
s 251S(1)(a): 3.50 s 4-10(3): 3.00
s 251T: 3.70 s 4-15: 3.00, 3.130, 12.10
s 251U: 3.70 s 4-15(1): 2.430, 24.50
s 252: 21.30 s 5-5: 24.150
s 255: 24.175 s 5-5(2)-(3): 24.30
s 255(1)(b): 24.175 s 5-5(4): 24.30, 24.150
s 255(1)(c): 24.175 s 5-5(5): 24.30, 24.150
TABLE OF STATUTES xxvii
Income Tax Assessment Act 1997 — cont s 8-10: 3.180, 12.10, 13.10, 13.30, 13.210
s 9-1: 3.110
s 5-5(5): 24.30 s 11-5: 3.170
s 6-1: 5.170 s 11-15: 3.170
s 6-1(1): 3.140 s 11-55: 3.170
s 6-1(2)–(4): 3.140 s 12-5: 13.10
s 6-5: 1.220, 2.30, 2.380, 4.230, 5.00, 5.10, s 13-1: 3.220, 15.10, 15.140
5.180, 6.10, 6.20, 6.40, 6.100, 6.130, s 15-2: 2.380, 3.160, 6.00, 6.100, 6.130,
6.200, 8.10, 8.20, 8.80, 8.105, 8.107, 6.190, 6.200, 6.210, 6.220, 6.230,
8.120, 8.130, 8.150, 8.160, 8.265, 6.240, 7.10, 7.65, 7.440
8.270, 8.310, 9.10, 9.20, 9.150, 9.200, s 15-2(3)(b): 2.380
10.20, 10.40, 10.60, 10.90, 10.210, s 15-2(3)(d): 3.160, 6.190, 6.200, 6.230
10.220, 10.230, 10.240, 11.310, s 15-3: 6.00, 6.250
12.820, 16.40, 17.90, 17.210, 17.260 s 15-10: 8.280
s 6-5(1): 3.150, 5.10, 6.170 s 15-10(b): 8.280
s 6-5(2): 3.150, 6.60, 9.50 s 15-15: 8.290, 13.210
s 6-5(3): 3.150 s 15-15(2)(a): 8.290
s 6-5(4): 3.150, 5.160, 16.30, 16.40 s 15-15(2)(b): 8.290
s 6-10: 4.230, 6.10, 8.265, 16.40 s 15-20: 8.265, 9.00, 9.10, 9.200
s 6-10(2): 3.160 s 15-20(2): 9.10
s 6-10(3): 3.160, 5.160, 16.30 s 15-25: 9.180
s 6-25: 8.265, 9.10, 9.130, 9.150 s 15-30: 2.430, 10.00, 10.90, 10.230
s 6-25(1): 3.160 s 15-35: 9.130
s 6-25(2): 3.160 s 15-50: 19.170
s 8-1: 1.220, 2.30, 2.90, 2.430, 2.450, s 17-5: 3.170, 25.320
3.180, 6.200, 7.430, 8.80, 8.107, s 20-20: 10.290
8.110, 8.230, 12.00, 12.10, 12.20, s 20-20(2): 10.290
12.30, 12.40, 12.50, 12.60, 12.70, s 20-20(3): 10.290
12.80, 12.100, 12.110, 12.130, 12.140, s 20-30: 10.290
12.160, 12.170, 12.210, 12.220, s 25-5: 7.390, 13.20, 24.20, 24.220
12.230, 12.240, 12.250, 12.270, s 25-5(2): 13.20
12.280, 12.290, 12.300, 12.310, s 25-5(2)(e): 13.20

12.330, 12.340, 12.360, 12.370, s 25-5(3): 13.20
12.390, 12.400, 12.410, 12.420, s 25-5(4): 13.20
12.430, 12.440, 12.450, 12.570, s 25-5(1)(c): 24.140
12.580, 12.600, 12.610, 12.620, s 25-5(5): 13.20
12.630, 12.650, 12.660, 12.680, s 25-10: 13.30, 13.33, 13.35, 13.37, 13.40,
12.690, 12.700, 12.710, 12.730, 13.50, 13.60, 13.70, 14.10, 14.90
12.750, 12.760, 12.770, 12.780, s 25-10(1): 13.30
12.790, 12.800, 12.810, 12.820, s 25-10(2): 13.35
12.840, 13.00, 13.10, 13.20, 13.30, s 25-10(3): 13.37
13.33, 13.37, 13.100, 13.110, 13.140, s 25-15: 9.180
13.160, 13.210, 14.10, 14.160, 14.180, s 25-20: 13.210
14.210, 16.120, 16.150, 16.160, s 25-25: 13.210
16.170, 16.190, 17.60, 17.210, 17.250, s 25-35: 13.80, 13.83, 16.00, 16.220
17.260, 19.100 s 25-35(1)(a): 13.80
s 8-1(1): 2.400, 2.410, 12.20, 12.40, 16.230 s 25-35(1)(b): 13.80
s 8-1(1)(b): 2.430 s 25-40: 13.210
s 8-1(2): 2.410, 12.20, 12.160 s 25-45: 13.210
s 8-1(2)(a): 12.170 s 25-47: 13.210
s 8-1(2)(b): 12.220 s 25-50: 13.210
s 8-1(2)(c): 12.230 s 25-50(3): 13.210
s 8-1(3): 12.20 s 25-55: 13.100
s 8-5: 3.180, 12.10 s 25-95: 19.170
xxviii PRINCIPLES OF TAXATION LAW 2021
Income Tax Assessment Act 1997 — cont s 32-35: 12.250

s 32-40: 12.250
s 25-100: 12.440, 13.110 s 32-45: 12.250
s 26-5: 11.480, 12.240, 25.240 s 34: 25.240
s 26-5(a): 12.240 s 34-10: 12.790
s 26-5(b): 12.240 s 34-10(3): 12.790
s 26-10: 16.00, 16.200, 16.210 s 34-15: 12.790
s 26-19: 12.240, 12.640, 12.680 s 34-20(1): 12.790
s 26-20: 12.240, 12.680 s 34-20(2): 12.790
s 26-20(2): 7.430, 12.240, 12.680 s 36-10: 3.170, 13.180, 21.310
s 26-22: 12.240 s 36-15: 13.180, 13.190
s 26-30: 12.240, 25.240 s 36-15(5): 13.180
s 26-30(2): 12.240 s 36-17: 13.180, 13.190, 21.230
s 26-30(3): 7.430, 12.240 s 36-17(7): 13.180
s 26-31: 12.240 s 36-55: 21.240
s 26-35: 12.240, 12.300, 23.120 s 40-25: 14.40, 14.50
s 26-35(2): 12.240 s 40-25(1): 14.40
s 26-35(4): 12.240 s 40-25(2): 14.40, 14.100
s 26-40: 25.240 s 40-25(7): 14.100
s 26-45: 12.240, 25.240 s 40-27: 14.20
s 26-45(2): 12.240 s 40-30(1): 14.30
s 26-45(3): 7.430, 12.240 s 40-30(1)(b): 17.290
s 26-50: 25.240 s 40-30(2): 14.30
s 26-50(8): 7.430 s 40-30(4): 14.35
s 26-52: 12.240 s 40-35: 14.60
s 26-53: 12.240 s 40-40: 14.50, 14.60
s 26-54: 11.480, 12.90, 12.240 s 40-45: 14.165
s 26-55: 12.240, 13.140, 13.160, 18.70 s 40-45(1): 14.20
s 26-55(1): 13.140 s 40-45(2): 14.20, 14.30
s 26-105: 12.240 s 40-45(5): 14.20
s 27-5: 25.240, 25.320 s 40-50: 14.20
s 27-80: 14.90 s 40-55: 14.20, 14.125

s 28-10: 12.450 s 40-60: 14.70
s 28-13: 12.550 s 40-65: 14.70
s 28-20(1): 12.450 s 40-65(2): 14.70, 14.90
s 28-20(2): 12.450 s 40-65(3): 14.70
s 28-20(3): 12.450 s 40-65(5): 14.70
s 28-25: 12.460 s 40-65(6): 14.70
s 28-25(2): 12.480 s 40-70: 14.80
s 28-25(4): 12.460 s 40-70(1): 14.90
s 28-35: 12.470 s 40-70(2): 14.70, 14.90
s 28-90: 12.550 s 40-70(3): 14.90
s 28-90(4): 12.550 s 40-72: 14.80, 14.90, 14.125
s 28-90(5): 12.550 s 40-72(2): 14.70, 14.90
s 28-90(6): 12.550 s 40-72(3): 14.90
s 30-15: 13.130, 17.110 s 40-75: 14.80, 14.90, 14.125
s 30-242: 12.240, 13.150 s 40-75(2): 14.90
s 30-243: 12.240, 13.150 s 40-75(3): 14.90
s 32-5: 7.430, 12.250 s 40-75(5): 14.90
s 32-10: 12.250 s 40-80(1): 14.40
s 32-10(1): 12.250 s 40-80(2): 14.40, 14.140
s 32-10(2): 12.250 s 40-80(2)(c): 14.40
s 32-20: 7.430, 12.250, 25.240 s 40-80(2)(d): 14.40
s 32-30: 7.430, 12.250 s 40-85: 14.90, 14.110
TABLE OF STATUTES xxix
Income Tax Assessment Act 1997 — cont s 40-450(1): 14.160

s 40-450(2): 14.160
s 40-95(1): 14.90 s 40-450(3): 14.160
s 40-95(3): 14.90 s 40-450(4): 14.160
s 40-95(4): 14.90 s 40-455: 14.160
s 40-95(5): 14.90 s 40-460: 14.160
s 40-95(5)(c): 14.90 s 40-830: 14.190
s 40-95(5)(d): 14.90 s 40-840: 14.190
s 40-95(6): 14.90 s 40-840(2)(d): 14.190
s 40-95(7): 14.90 s 40-860: 14.190
s 40-102: 14.90 s 40-865: 14.190
s 40-105: 14.90 s 40-880: 1.110, 2.410, 8.107, 14.00,
s 40-105(2): 14.90 14.200, 14.210, 14.215
s 40-110: 14.90 s 40-880(2): 14.200
s 40-110(1): 14.90 s 40-880(2A): 14.215
s 40-110(2): 14.90 s 40-880(5): 14.200
s 40-110(3): 14.90 s 40-880(5)(h)–(j): 14.200
s 40-130: 14.70 s 40-880(7): 14.210
s 40-180: 14.90 s 43: 14.170
s 40-180(2): 14.90 s 43-10: 14.170
s 40-185: 14.90 s 43-15: 14.170
s 40-190: 14.90 s 43-20: 14.170
s 40-215: 14.90 s 43-25: 14.170
s 40-230: 14.90, 14.125 s 43-30: 14.170
s 40-230(2): 14.125 s 43-70: 14.170
s 40-285: 14.110, 14.115 s 43-250: 14.170
s 40-285(1): 14.110 s 50-50(1)(c): 12.230, 12.280
s 40-285(2): 14.110, 14.125 s 51-57: 9.100, 9.110, 10.100
s 40-290: 14.110, 14.115 s 58P: 7.430
s 40-295: 14.110 s 61-205: 15.40, 15.160
s 40-295(2): 14.120 s 63-10: 15.210
s 40-295(3): 14.110 s 67-23: 15.40

s 40-300: 14.110 s 67-25: 15.80, 21.210
s 40-325: 14.125 s 70: 10.220
s 40-340: 19.180 s 70-5(2)(b): 17.90, 17.210
s 40-340(1): 14.120 s 70-10: 17.20, 17.210, 17.290
s 40-340(3): 14.120 s 70-15: 17.60, 17.210, 17.260
s 40-345: 14.120 s 70-20: 17.70, 17.100, 17.150, 23.120
s 40-365(1): 14.120 s 70-25: 17.60
s 40-365(2): 14.120 s 70-30: 17.250
s 40-370: 14.125 s 70-30(3): 17.250
s 40-425: 14.140 s 70-30(4): 17.250
s 40-425(2): 14.140 s 70-35: 17.120, 17.210
s 40-425(4): 14.140 s 70-40: 17.130
s 40-425(5): 14.140 s 70-45: 17.140, 17.170, 17.190, 17.250
s 40-425(7): 14.140 s 70-45(1A): 17.140
s 40-425(8): 14.140 s 70-50: 17.190
s 40-430(1): 14.140 s 70-55: 17.200
s 40-435: 14.145 s 70-90: 17.110
s 40-440(1): 14.150 s 70-90(2): 17.110
s 40-440(2): 14.150 s 70-95: 17.110
s 40-445(1): 14.155 s 70-100: 19.180
s 40-445(2): 14.155 s 70-105: 17.110
s 40-450: 14.160 s 70-110: 17.260
xxx PRINCIPLES OF TAXATION LAW 2021

s 104-10(4): 11.50, 11.450
s 70-115: 10.220, 17.270 s 104-15(1): 11.60
s 80-10: 6.310 s 104-15(2): 11.60
s 82-10: 6.370 s 104-20(1): 11.70
s 82-10(1): 6.370 s 104-20(2): 11.70
s 82-10(2): 6.370 s 104-25: 21.140
s 82-10(4): 6.370 s 104-25(1): 11.70
s 82-10(6): 6.370 s 104-25(2): 11.70
s 82-10(7): 6.370 s 104-30(1): 11.70
s 82-65: 6.380 s 104-30(2): 11.70
s 82-65(1): 6.370 s 104-35: 11.80
s 82-70: 6.380 s 104-35(1): 11.80
s 82-70(1): 6.370 s 104-40(1): 11.80
s 82-130: 6.280 s 104-45(1): 11.80
s 82-135: 6.280 s 104-47(1): 11.80
s 82-140: 6.370 s 104-125: 11.100
s 82-145: 6.370 s 104-130: 11.100
s 82-150: 6.370 s 104-135: 21.60, 21.140
s 82-150(2): 6.370 s 104-135(1): 11.110
s 82-155: 6.370 s 104-145(1): 11.110
s 83-10: 6.390 s 104-150(1): 11.120
s 83-10(7): 6.370 s 104-155: 11.120
s 83-15: 6.390 s 104-155(1): 11.120
s 83-85: 15.130 s 104-160(1): 11.130
s 83-170: 6.320, 6.360 s 104-170(1): 11.130
s 83-175: 6.330, 6.350, 6.370 s 104-220: 17.250
s 83-180: 6.340, 6.350 s 106-5(4): 19.130
s 84-5: 23.170 s 108-5: 11.170
s 85-10: 23.180 s 108-5(1): 11.170
s 85-15: 23.180 s 108-5(1)(a): 11.170
s 85-20: 23.180 s 108-5(1)(b): 11.170

s 86-10: 23.160 s 108-10: 11.180
s 86-15: 23.160 s 108-10(1): 11.240
s 87-15(3): 23.190 s 108-10(2): 11.180
s 87-18: 23.200 s 108-15: 11.180
s 87-20: 23.210 s 108-20(1): 11.240
s 87-25: 23.220 s 108-20(2): 11.190
s 87-30: 23.230 s 108-20(3): 11.190
s 87-60: 23.240 s 108-55(1): 11.200
s 87-60(4): 23.240 s 108-55(2): 11.200
s 90: 19.70 s 108-60: 11.200
s 100-10(3): 11.20 s 108-65: 11.200
s 102-5: 3.160 s 108-70: 11.200
s 102-5(1): 11.10 s 109-5(1): 11.210
s 102-10(2): 11.570 s 109-5(2): 11.210
s 102-15: 11.530 s 109-10: 11.210
s 102-15(1): 11.570 s 110-25(2): 11.480
s 102-20: 11.40 s 110-25(4): 11.480
s 102-25(1): 11.40 s 110-25(5): 11.480
s 104-5: 11.40, 11.440 s 110-25(6): 2.450, 11.480
s 104-10: 11.50 s 110-35: 11.480
s 104-10(1): 11.50 s 110-38(1): 11.480
s 104-10(2): 11.50 s 110-38(2): 11.480
TABLE OF STATUTES xxxi

s 118-120: 11.390
s 110-38(3): 11.480 s 118-135: 11.400
s 110-38(4): 11.480 s 118-140(1): 11.400
ss 110-40(2)–110-45(1B): 11.480 s 118-140(2): 11.400
s 110-40(3): 11.480 s 118-145: 11.420
s 110-45(3): 11.480 s 118-145(2): 11.400
s 112-20: 23.120 s 118-145(3): 11.400
s 112-20(1): 11.490 s 118-150(2): 11.400
s 112-20(2): 11.490 s 118-150(4): 11.400
s 112-25: 11.490 s 118-160: 11.400
s 112-30: 11.490 s 118-165: 11.410
s 112-35: 11.490 s 118-170(1): 11.410
s 112-37: 11.490 s 118-170(3): 11.410
s 112-115: 11.430 s 118-170(4): 11.410
s 112-150: 11.430 s 118-175: 11.410
s 114-1: 11.495 s 118-178: 11.410
s 115-5: 11.15 s 118-185: 11.420
s 115-10: 20.130 s 118-190: 11.420
s 115-20(2): 11.540 s 118-192: 11.420
s 115-30: 11.425 s 128-10: 11.425
s 115-125: 11.540 s 128-15(4): 11.425
s 116-20: 11.470 s 136(1): 7.430
s 116-20(5): 11.470 s 152-5: 11.330
s 116-30: 11.470, 23.120 s 165-10: 21.320
s 116-40: 11.470 s 165-12: 21.330
s 116-45: 11.470 s 165-12(1): 21.330
s 116-50: 11.470 s 165-12(7): 21.330
s 116-60: 11.470 s 165-13: 21.330, 21.340
s 118-5: 11.230 s 165-15: 21.330
s 118-10: 11.180 s 165-115A: 21.350
s 118-10(1): 11.240 s 165-115A(1B): 21.350

s 118-10(3): 11.240 s 165-115A(1): 21.350
s 118-12(1): 11.250 s 165-115B: 21.350
s 118-13: 11.260 s 165-115E: 21.350
s 118-20: 11.310, 21.140 s 165-115L: 21.360
s 118-20(1): 11.310 s 165-115M: 21.360
s 118-22: 11.310 s 165-115R: 21.360
s 118-24: 14.30, 14.118 s 165-115U: 21.360
s 118-24(1): 11.270 s 165-115X(1): 21.360
s 118-25: 11.275, 17.250, 17.290 s 165-115X(5): 21.360
s 118-30: 11.310 s 165-115Y: 21.360
s 118-35: 11.310 s 165-115Z: 21.360
s 118-37: 9.120, 10.100, 10.110 s 165-115ZA: 21.360
s 118-37(1): 10.120 s 165-115ZB: 21.360
s 118-37(1)(a): 10.100, 11.290 s 165-165: 21.330
s 118-37(1)(a)(i): 10.100 s 165-210: 21.330, 21.340
s 118-37(1)(a)(ii): 10.100 s 165-210(3): 21.340
s 118-37(1)(b): 10.100, 11.290 s 165-211: 21.330, 21.340
s 118-37(1)(c): 11.300 s 165-211(2): 21.340
s 118-37(1)(ba): 10.100 s 165-C: 21.320
s 118-105: 11.380 s 165-CA: 21.320
s 118-110(1): 11.390 s 165-CB: 21.320
s 118-110(3): 11.380 s 166-5: 21.330
xxxii PRINCIPLES OF TAXATION LAW 2021
Income Tax Assessment Act 1997 — cont s 292-85(2)(b): 18.100

s 292-85(3): 18.100
s 166-175: 21.330 s 292-85(5): 18.100
s 166-225: 21.330 s 292-90: 18.90
s 195-1: 25.70 s 294-35: 18.100, 18.140
s 197-45: 21.70 s 295-160: 18.70
s 197-50: 21.70 s 295-190: 18.70
s 202-5: 21.160, 21.170 s 301-10: 18.210
s 202-15: 21.160 s 301-15: 18.210
s 202-20: 21.160 s 301-20: 15.90
s 202-40: 21.160 s 301-25: 18.210
s 202-45: 21.160 s 301-30: 18.210
s 202-45(e): 21.70 s 301-100: 18.210
s 202-45(g): 21.110 s 301-110: 18.210
s 202-60(2): 21.170 s 301-115: 15.90
s 202-75: 21.170 s 301-120: 18.210
s 202-80: 21.170 s 302-60: 18.230
s 203-15: 21.270 s 302-145: 18.230
s 203-25: 21.270 s 302-195: 6.380, 18.230
s 203-30: 21.270 s 302-200: 18.230
s 203-40: 21.270 s 303-15: 18.180
s 203-45: 21.270 s 307-70: 18.200
s 203-50(1)(a): 21.270 s 328-175(1): 14.165
s 203-50(1)(b): 21.270 s 328-175(2)–(10): 14.165
s 203-55: 21.270 s 328-180: 14.165, 14.280
s 204-30: 21.280 s 328-185: 14.165
s 204-75: 21.270 s 328-190: 14.165
s 204-80: 21.270 s 328-195: 14.165
s 205-10: 21.180 s 328-200: 14.165
s 205-15: 21.180, 21.190, 21.220 s 328-205: 14.165
s 205-30: 21.180 s 328-210: 14.165
s 205-45(1): 21.190 s 328-210(1): 14.165

s 205-45(2): 21.190 s 328-215: 14.165
s 205-70(1): 21.190 s 328-215(2): 14.165
s 205-70(2): 21.190 s 328-215(4): 14.165
s 207-20: 15.80, 21.200 s 328-220(1): 14.165
s 207-35: 19.120, 21.250 s 328-220(2): 14.165
s 207-45: 21.250 s 328-225: 14.165
s 207-55: 21.250 s 328-285: 17.280
s 207-70: 21.260 s 328-285(2): 19.200, 20.190
s 207-95: 21.260 s 328-295: 17.280
s 207-145(1)(a): 21.290 s 355-15: 24.620
s 290-60: 18.60, 18.70 s 385-130: 10.230
s 290-80: 18.70 s 700-10: 21.380
s 290-150: 18.60, 18.70, 19.70 s 701-1: 21.410
s 290-160: 18.70 s 701-5: 21.420
s 290-165: 18.70 s 701-10: 21.450
s 290-170: 18.70, 18.90 s 701-15: 21.450
s 291-20(3)–(7): 18.80 s 701-40: 21.420
s 291-25: 18.70 s 703-10: 21.390
s 292-20: 18.80 s 703-15(1): 21.390
s 292-25: 18.70 s 703-15(2): 21.390
s 292-85: 18.100 s 703-30: 21.390
s 292-85(b): 18.140 s 703-35: 21.390
TABLE OF STATUTES xxxiii
Income Tax Assessment Act 1997 — cont Div 26: 12.240

Div 28: 12.380, 12.450, 12.860
s 703-50: 21.390 Div 30: 13.00, 13.130, 13.140, 13.160
s 707-120: 21.440 Div 32: 12.250, 25.240
s 707-305(3): 21.440 Div 35: 13.200, 23.150, 23.190, 23.200
s 707-310: 21.440 Div 36: 13.00, 13.180
s 707-320: 21.440 Div 40: 10.200, 10.300, 12.800, 14.00,
s 707-410: 21.440 14.20, 14.35, 14.160, 14.165, 14.170,
s 713-130: 21.390 17.250, 17.260
s 719-5: 21.400 Div 43: 14.00, 14.20, 14.30, 14.35, 14.170
s 721-10(1): 21.430 Div 50: 8.107
s 721-15: 21.430 Div 54: 10.00, 10.140
s 721-25: 21.430 Div 61-A: 15.150
s 768-5: 22.90 Div 70: 11.275, 17.00, 17.10
s 770-10: 15.100 Div 82: 6.00
s 770-10(1): 22.130 Div 83: 6.00
s 770-15(1): 22.130 Divs 84–87: 23.160
s 900-35: 12.320 Div 85: 6.60
s 900-40: 12.320 Div 87: 23.190
s 900-50: 12.320 Div 100: 11.20
s 900-55: 12.320 Div 104: 11.10, 11.40, 11.220
s 900-60: 12.320 Div 108: 11.10, 11.170
s 900-115: 12.320 Div 109: 11.210
s 900-165: 12.320 Div 110: 11.10
s 960-115: 21.20, 21.160 Div 115: 11.540, 18.140, 18.150
s 960-120(1): 21.160 Div 116: 11.10
s 960-130: 21.390 Div 118: 11.10, 11.220
s 960-275: 11.495 Div 128: 11.425
s 960-555: 24.201 Div 152: 11.320
s 974-10(1): 21.50 Div 166: 21.330
s 974-115: 21.80 Div 197: 21.70
s 974-120: 21.80 Div 207: 21.210

s 974-120(2): 21.80 Div 220: 21.160
s 975-300: 21.70 Div 230: 9.00, 9.70, 17.20, 17.290
s 975-300(3)(d): 21.70 Div 293: 18.140
s 975-300(3)(ba): 21.70 Div 294: 18.150
s 995-1: 3.120, 4.40, 7.55, 7.100, 11.230, Div 295: 18.150
12.240, 13.20, 14.90, 14.125, 14.160, Div 328: 14.160, 17.10
17.20, 17.70, 19.30, 21.20, 21.80, Div 355: 15.40
24.00, 24.50 Div 768: 4.150
s 995-1(1): 8.20, 17.20 Div 770: 22.130
s 1675-211(3): 21.340 Div 820: 22.380, 22.390
Ch 3, Pt 3-1: 11.10 Div 815: 12.300
Ch 3, Pt 3-3: 11.10 Div 832: 23.106
Pt 2: 12.10 Div 900: 12.320
Pt 3-1, subdiv 118-100: 11.380 Div 961: 15.150
Pt 3-6: 21.150 Div 974: 9.00, 9.150
Pt 3-30: 18.10 subdiv 328-F: 15.130
Div 6: 3.130, 4.20, 16.20 subdiv 360-A: 11.265
Div 8: 3.130, 12.10, 13.10 subdiv 20-A: 13.210
Div 8-5: 13.10 subdiv 28-G: 12.570
Div 10: 3.160 subdiv 32-B: 12.250
Div 20: 10.290 subdiv 40-C: 14.90
Div 25: 13.00, 13.10, 13.210 subdiv 40-D: 14.110
xxxiv PRINCIPLES OF TAXATION LAW 2021
Income Tax Assessment Act 1997 — cont Inspector-General of Taxation Act

2003: 24.00, 24.630, 24.670
subdiv 40-E: 14.20, 14.70, 14.130
subdiv 40-F: 14.20 International Tax Agreements Act
subdiv 40-G: 14.20 1953: 1.245
subdiv 40-I: 14.180, 14.200 s 4(1): 22.440
subdiv 40-J: 14.20
subdiv 87-B: 23.240 Judiciary Act 1903
subdiv 104-A: 11.40 s 35A: 24.270
subdiv 104-B: 11.40 s 39B: 24.130, 24.210, 24.380, 24.650
subdiv 104-C: 11.40
subdiv 104-D: 11.40 Medicare Levy Act 1986: 3.40
subdiv 104-E: 11.40, 11.90
subdiv 104-F: 11.40, 11.100 Migration Act 1958: 4.150
subdiv 104-G: 11.40, 11.110
subdiv 104-H: 11.40, 11.120 Military Rehabilitation and Compensation Act
subdiv 104-I: 11.40, 11.130 2004 : 3.70
subdiv 104-J: 11.40, 11.140
subdiv 104-K: 11.40, 11.150 Privacy Act 1988: 24.620
subdiv 104-L: 11.40, 11.160
subdiv 108-D: 11.200 Public Service Act 1922: 12.80, 12.90
subdiv 110-A: 11.480
subdiv 112-C: 11.430 Retirement Savings Accounts Act 1997
subdiv 112-D: 11.430 s 40-880: 8.110
subdiv 115-C: 20.100
subdiv 118-A: 11.280 Sex Discrimination Act 1984 : 10.120
subdiv 118-B: 11.380
subdiv 124-N: 11.140 Social Security Act 1991: 4.150
subdiv 152-A: 11.330
subdiv 152-E: 11.140 Superannuation Act 1976: 4.50
subdiv 165-B: 21.320
subdiv 165-D: 21.330 Superannuation Act 1990: 4.50

subdiv 165-CC: 21.350, 21.360
subdiv 165-CD: 21.360 Superannuation Industry (Supervision)
subdiv 207-B: 20.100, 21.250 Act 1993
subdiv 207-F: 21.280 s 10: 18.225, 18.230
subdiv 328-D: 14.20, 14.140, 14.165 s 10A: 18.225
subdiv 768-R: 4.150 s 59(1A): 18.225
subdiv 815: 22.350
subdiv 815-B: 22.350, 22.360 Superannuation Industry (Supervision)
subdiv 815-C: 22.350 Regulations 1994
subdiv 815-D: 22.350, 22.360 reg 1.06(1): 18.200
subdiv 815-E: 22.350, 22.375 reg 1.06(9A): 18.200
subdiv 832-G: 23.104 reg 6.17A: 18.125, 18.225
subdiv 900-C: 12.570 reg 6.22: 18.225
subdiv 960-M: 11.495 reg 7.01(3): 18.125
reg 7.04: 18.125
Income Tax Assessment Regulations 1997
reg 995-1.01: 18.200 Taxation Administration Regulations 2017
s 70: 24.330
Income Tax (Dividends, Interest and Royalties
Withholding Tax) Act 1974 : 22.280 Tax Agents Services Act 2009: 24.690
s 20-5: 24.690
Income Tax Rates Act 1986: 1.245, s 20-15: 24.690
3.20, 3.190 s 20-20: 24.690
TABLE OF STATUTES xxxv
Tax Agents Services Act 2009 — cont s 14V: 24.190

s 14Y: 24.190
s 20-25: 24.690 s 14ZQ: 24.250
s 30-5: 24.695 s 14ZU: 24.210
s 30-10: 24.695 s 14ZV: 24.210
s 30-15: 24.695 s 14ZW(1): 24.210
s 60-95: 24.698 s 14ZW(1)(aa): 24.210
s 60-100: 24.698 s 14ZW(1)(c): 24.206
s 60-105: 24.698 s 14ZW(1B): 24.210
s 70-10: 24.690, 24.698 s 14ZW(1BA): 24.210
s 14ZW(1BB): 24.206
Tax Agent Services Regulations 2009 s 14ZX: 24.210
Sch 2: 24.690 s 14ZY: 24.230
s 14ZZ: 24.240, 24.260
Tax Laws Amendment (2006 Measures No s 14ZYA: 24.230
1) Act 2006: 14.200, 14.210 s 14ZYB: 24.230
s 14ZZC: 24.240
Tax Laws Amendment (2008 Measures No s 14ZZE: 24.260
5) Act 2008: 7.390 s 14ZZK: 24.210
Sch 4: 7.390 s 14ZZK(b): 24.225
s 14ZZL: 24.270
Tax Laws Amendment (2009 Budget Measures s 14ZZM: 24.150
No 1) Act 2009: 22.80 s 14ZZN: 24.240
s 14ZZO(b): 24.225
Tax Laws Amendment (Combating Tax s 14ZZR: 24.150
Avoidance) Act 2015: 22.375 s 18-15: 24.150
s 45-15: 24.150
Tax Laws Amendment (Simplified s 45-30: 24.150
Superannuation) Act 2007: 18.10 s 284-75(1): 24.201, 24.203
s 284-75(1)(a): 24.203
Taxation Administration Act s 284-75(2): 24.201, 24.203
1953: 24.150, 24.200 s 284-75(4): 24.201, 24.203

s 3A: 24.510 s 284-75(6): 24.201, 24.690
ss 8A–13C: 24.203 s 284-90: 24.201
s 8C: 24.20, 24.203, 24.550 s 284-145: 24.201
s 8D: 24.203 s 284-160: 24.201
s 8K: 24.203 s 284-220: 24.201
s 8L: 24.203, 24.520 s 284-224: 24.201
s 8N: 24.203 s 286-75: 24.201
s 8Q: 24.203 s 286-75(1A): 24.201
s 8T: 24.203 s 288-25: 24.201
s 8U: 24.203 s 298-30: 24.201
s 8WB: 24.620 s 350-10: 24.90, 24.130, 24.201, 24.540
s 8XA: 24.620 s 353-10: 24.560, 24.700
s 8ZE: 24.203 s 353-15: 24.201, 24.560
s 8AAB: 24.140, 24.150 s 353-15(2): 24.530
s 8AAC: 24.150 s 353-15(3): 24.530
s 8AAG: 24.140, 24.150 s 353-25: 24.610
s 14E: 24.250 s 353-30: 24.610
s 14R: 24.190 s 357-75: 24.390
s 14S: 24.190 Pt III, Div 2: 24.200
s 14T: 24.190 Pt IVA: 24.130, 24.140
s 14U: 24.190 Pt IVC: 24.150, 24.210, 24.230, 24.250,
s 14U(1)(b): 24.190 24.380, 24.470
xxxvi PRINCIPLES OF TAXATION LAW 2021
Taxation Administration Act 1953 — cont Sch 1, s 353-15(1)(b): 24.530

Sch 1, s 355-30: 24.620
Div 284: 24.201, 24.205 Sch 1, s 355-72: 24.620
Div 286: 24.201 Sch 1, s 357-55: 24.380
Div 288: 24.201 Sch 1, s 357-60: 24.380
Div 357: 24.390 Sch 1, s 357-70: 24.380
Div 358: 24.390 Sch 1, s 357-75(1): 24.390
Div 359: 24.390 Sch 1, s 357-75(2): 24.390
Div 360: 24.390 Sch 1, s 357-80: 24.390
Sch 1: 7.80, 7.85, 12.240, 24.90, 24.150, Sch 1, s 357-85: 24.390
24.203, 24.370, 24.610 Sch 1, s 357-90: 24.390
Sch 1, Div 269: 24.202 Sch 1, s 357-105(2): 24.400, 24.460
Sch 1, Div 280: 24.140 Sch 1, s 357-110(2): 24.400
Sch 1, Div 286: 24.20 Sch 1, s 357-120: 24.400
Sch 1, Div 290: 24.200, 24.207 Sch 1, s 357-125: 24.400
Sch 1, Div 355: 24.620 Sch 1, s 358-20: 24.410
Sch 1, Div 357: 24.370, 24.380 Sch 1, s 359-30: 24.460
Sch 1, Div 358: 24.370, 24.410 Sch 1, s 359-35: 24.460
Sch 1, Div 359: 24.370, 24.450 Sch 1, s 359-35(4): 24.400, 24.460
Sch 1, Div 360: 24.370, 24.490 Sch 1, s 359-50(1): 24.470
Sch 1, Div 361: 24.370 Sch 1, s 359-50(3): 24.470
Sch 1, Div 370: 24.305 Sch 1, s 360-5(3): 24.490
Sch 1, Div 393: 24.330 Sch 1, s 388-55: 24.20
Sch 1, Div 400: 24.330 Sch 1, s 396-B: 24.330
Sch 1, s 10-5: 24.160 Sch 1, Pt 2-10: 24.160
Sch 1, s 12-35: 7.80 Sch 1, Pt 4-25: 24.200
Sch 1, s 12-140: 24.330
Sch 1, s 12-190: 24.340 Taxation (Interest on Overpayments and Early
Sch 1, s 18-100: 24.520 Payments) Act 1983: 9.130
Sch 1, s 255-5: 24.150
Sch 1, s 255-5(1): 24.150 Treasury Laws Amendment (Medicare
Sch 1, s 255-10: 24.150 Levy and Medicare Levy Surcharge) Act

Sch 1, s 255-15: 24.150 2018: 15.00
Sch 1, s 260-5: 24.170, 24.700
Sch 1, s 260-5(3)(b): 24.170 Treasury Laws Amendment (Personal Income
Sch 1, s 260-15: 24.170 Tax Plan) Act 2018: 15.00
Sch 1, s 260-20: 24.170
Sch 1, s 269-20: 24.202 Treasury Laws Amendment (Junior Minerals
Sch 1, s 269-30: 24.202 Exploration Incentive) Act 2018: 15.00
Sch 1, s 280-160: 24.140
Sch 1, s 284-75(5): 24.201, 24.205 Treasury Laws Amendment (Tax Integrity and
Sch 1, s 284-75(6): 24.205 Other Measures No 2) Act 2018: 15.00
Sch 1, s 286-75(1A): 24.205
Sch 1, s 288-25: 24.520 Veterans’ Entitlements Act 1986: 3.70
Sch 1, s 290-50(3): 24.207
Sch 1, s 290-60(2): 24.207 Australian Capital Territory
Sch 1, s 290-65: 24.207
Sch 1, s 290-125: 24.207 Duties Act 1999: 26.20
Sch 1, s 290-200: 24.207 s 7: Table [26.2]
Sch 1, s 298-10: 24.201 s 10: Table [26.1]
Sch 1, s 298-20: 24.201, 24.206
Sch 1, s 298-20(3): 24.201, 24.206 Land Tax Act 2004 : 26.210
Sch 1, s 298-30(1): 24.201 s 9: 26.280
Sch 1, s 298-30(2): 24.201, 24.206 s 11: 26.280
Sch 1, s 340-5: 24.150
Sch 1, s 350-10(1): 24.150 Payroll Tax Act 2011: 26.300
TABLE OF STATUTES xxxvii
New South Wales s 60: Table [26.1]

Div 6: 26.70
Duties Act 1997: 26.20 Sch 2: Table [26.1]
s 8: Table [26.2]
s 11: Table [26.1]
s 11(1)(i): 26.170
Tasmania
s 25: 26.120 Duties Act 2001: 26.20
s 32: 26.130 s 6: Table [26.2]
s 32A: 26.130 s 9: Table [26.1]
s 104ZJA: 26.135
s 104ZJB: 26.135 Land Tax Act 2000: 26.210
Land Tax Act 1956: 26.210 Land Tax Rating Act 2000: 26.210
Land Tax Management Act 1956: 26.210 Payroll Tax Act 2008: 26.300
s 7: 26.290
s 9: 26.230
Victoria
s 9AA: 26.230
s 10AA: 26.284 Alpine Resorts Act 1983: 26.220
Payroll Tax Act 2007: 26.300 Duties Act 2000: 26.20

s 3H: 26.170
Victims Compensation Act 1987: 10.300 s 7: Table [26.2]
s 10: Table [26.1]
Northern Territory
Land Tax Act 2005: 26.210
Payroll Tax Act 2009: 26.300 s 10: 26.220
s 19: 26.230
Stamp Duty Act 1978: 26.20 Pt 3, Div 2A: 26.270
s 4: Table [26.1], Table [26.2]
Partnership Act 1958: 19.20
Queensland s 5: 19.20
Duties Act 2001: 26.20 Payroll Tax Act 2007: 26.300

s 9: Table [26.2] s 32: 26.370
s 10: Table [26.1]
s 10(1)(d): 26.80 Western Australia
s 26: 26.80
s 27: 26.80 Duties Act 2008: 26.20
s 34: Table [26.2] s 11: Table [26.2]
s 35: Table [26.2] s 15: Table [26.1]
s 35(1)(f): 26.80 s 79: Table [26.1]
s 167: 26.170
s 1: 26.290 Land Tax Assessment Act 2002: 26.210
Payroll Tax Act 1971: 26.300 Metropolitan Region Improvement Tax Act
1959: 26.210
South Australia Pay-roll Tax Act 2002: 26.300
Land Tax Act 1936: 26.210 Pay-roll Tax Assessment Act 2002: 26.300
s 5: 26.282
Payroll Tax Act 2009: 26.300 New Zealand
Stamp Duties Act 1923: 26.20 Taxation Administration Act 1994

s 4: Table [26.1] s 20B: 24.600
RULINGS TABLE
Rulings TR 2001/10 [6.60]

TR 2001/12 [22.480]
Law Companion Ruling TR 2003/16 [12.780], [12.790]
LCR 2018/7 [12.240] TR 2004/4 [12.810]
TR 2004/6 [12.320]
Tax Rulings TR 2004/11 [21.410]
TR 92/3 [8.170], [8.230] TR 2004/15 [14.200]
TR 92/4 [12.30] TR 2004/16 [14.35]
TR 92/15 [7.85] TR 2005/4 [14.190]
TR 92/18 [13.83] TR 2005/7 [19.90]
TR 93/20 [17.30] TR 2005/13 [13.130], [13.160]
TR 93/23 [17.190] TR 2006/10 [24.410]
TR 93/25 [5.150] TR 2006/11 [24.450]
TR 93/30 [12.710], [12.730] TR 2006/13 [23.320]
TR 93/32 [19.30] TR 2007/8 [23.330]
TR 94/8 [19.20], [19.30] TR 2007/9 [14.35]
TR 94/11 [14.35] TR 2007/12 [7.320]
TR 94/22 [12.770] TR 2008/1 [23.340]
TR 95/7 [17.230] TR 2008/2 [17.20]
TR 95/24 [7.430] TR 2011/6 [14.210]
TR 95/25 [19.100] TR 2013/1 [22.490]
TR 95/33 [12.310] TR 2017/2 [14.90]
TR 95/34 [12.410] TR 2017/D1 [14.35]
TR 95/35 [10.190], [10.250], [11.290] TR 2017/D6 [12.460]
TR 97/2 [15.190] TR 2018/2 [24.520]
TR 97/7 [16.130] TR 2018/5 [4.200]
TR 97/12 [12.740], [12.790] TR 2019/1 [8.90], [17.280]
TR 97/15 [17.230] TR 2019/2 [12.810]

TR 97/17 [7.230] TR 2019/D7 [12.390]
TR 97/20 [22.360] TR 2020/1 [12.330], [16.130]
TR 97/23 [13.33], [13.35], [13.40], [13.50], TR 2020/3 [14.90]
[13.60], [13.70]
TR 97/25 [14.170] Income Tax Rulings
TR 98/1 [6.60], [16.40] IT 167 [6.110]
TR 98/7 [17.40] IT 180 [13.35]
TR 98/8 [17.20], [17.40] IT 333 [17.30]
TR 98/9 [12.220], [12.590], [12.610], IT 2197 [14.90]
[12.630], [12.680], [12.690] IT 2218 [19.90]
TR 98/17 [4.60], [4.90], [4.130] IT 2289 [17.160]
TR 1999/6 [7.58] IT 2424 [10.120]
TR 1999/9 [21.340] IT 2615 [3.40]
TR 1999/10 [13.160] IT 2650 [4.120]
TR 1999/17 [6.180] IT 2655 [8.60]
TR 2000/4 [7.290] IT 2670 [17.220]
TR 2001/2 [7.450]
TR 2001/7 [23.160], [23.170] Class Rulings
TR 2001/8 [23.190], [23.240] CR 2001/1 [24.430]
xl PRINCIPLES OF TAXATION LAW 2021
Determinations GSTR 2003/3 [25.167]

GSTR 2003/9 [25.217]
Tax Determinations GSTR 2004/1 [25.217]
TD 92/198 [17.180] GSTR 2006/3 [25.220]
TD 93/58 [10.70], [10.240] GSTR 2006/4 [25.220], [25.310]
TD 93/97 [12.680] GSTR 2006/9 [25.100]
TD 93/125 [17.120] GSTR 2008/1 [25.210]
TD 93/195 [12.690] GSTR 2012/5 [25.165]
TD 94/16 [7.100] GSTR 2012/6 [25.165]
TD 94/42 [7.430] GSTR 2012/7 [25.165]
TD 95/48 [17.230] GSTR 2013/1 [25.306]
TD 1999/40 [11.180] GSTR 2013/2 [25.310]
TD 2003/28 [20.180] GSTR 2017/1 [25.295]
TD 2006/40 [14.125] GSTR 2018/1 [25.120]
TD 2007/5 [14.70] GSTR 2018/2 [25.120]
TD 2008/26 [17.20] GSTR2019/1 [25.120]
TD 2013/19 [11.200]
TD 2014/19 [12.320] GST Determinations
TD 2016/12 [11.200] GSTD 2012/4 [25.144]
TD 2016/14 [13.160]
TD 2017/8 [13.20] Miscellaneous Tax Rulings
TD 2017/13 [11.400] MT 2008/1 [24.201]
TD 2018/2 [7.190] MT 2016 [7.60], [7.75]
TD 2018/6 [25.240] MT 2019 [7.75]
TD 2018/8 [11.200] MT 2027 [7.100]
TD 2018/10 [17.260]
TD 2018/11 [12.320] ATO Interpretative Decisions
TD 2020/5 [12.320] ATO ID 2004/940 [14.145]
ATO ID 2005/26 [12.240]
Commonwealth Indirect Taxes ATO ID 2008/127 [7.330]
ATO ID 2008/133 [7.330]
GST Rulings ATO ID 2009/25 [17.20]

GSTR 2000/2 [25.310]
GSTR 2000/13 [25.304] ATO Law Administrations Practice Statements
GSTR 2000/19 [25.310] PS LA 2003/7 [24.210]
GSTR 2000/29 [25.304] PS LA 2004/14 [24.595]
GSTR 2001/3 [25.210], [25.330] PS LA 2007/21 [3.120]
GSTR 2001/4 [10.150] PS LA 2007/24 [24.90]
GSTR 2001/7 [25.70] PS LA 2008/4 [24.480]
GSTR 2001/8 [25.175] PS LA 2008/6 [24.140]
GSTR 2002/2 [25.163] PS LA 2011/13 [24.170]
GSTR 2002/5 [25.148] PS LA 2011/18 [24.170], [24.190]
GSTR 2002/6 [25.148] PS LA 2012/5 [24.203]

Principles of Taxation Law Intro

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Principles of Taxation Law Intro

Uploaded by

Copyright:

Available Formats

PRINCIPLES OF TAXATION LAW 2021

INTERNATIONAL AGENTS & DISTRIBUTORS

NORTH AMERICA ASIA PACIFIC

LATIN AMERICA EUROPE

Kerrie Sadiq Richard Krever

Celeste Black Wes Obst

Rami Hanegbi Antony KF Ting

Lawbook Co. 2021

The Australian tax system consists of four major stakeholders: taxpayers,

Significant contributions were made to earlier editions of this book by Cynthia

December 2020 ANTONY TING

Part 1: Overview and Structure .....................................................................1

Part 2: Income .............................................................................................111

Part 3: Deductions and Offsets ..................................................................381

12: General deductions ...............................................................................383

Part 4: Timing Issues...................................................................................553

Part 5: Investment and Business Entities..................................................611

Part 6: Avoidance and Administration ......................................................765

Part 7: Indirect and State Taxes.................................................................861

AAT Case 4083 [2011] AATA 545 ................................................................................................. 8.90

BHP Billiton Petroleum v FCT (2002) 51 ATR 520 .................................................................... 16.110

Blakeley v CIR (2008) 23 NZTC 21,865 ..................................................................................... 24.600

C of IR (NZ) v Europa Oil (NZ) No 1 [1971] AC 760 .................................................................... 2.165

Carter v Tax Practitioners Board [2017] AATA 528 ................................................................. 24.690

Dadwal v Tax Practitioners Board [2018] AATA 2878 ............................................................. 24.690

FCT v AGC (1984) 15 ATR 982 ...................................................................................................... 9.50

FCT v Darling (2014) 285 FLR 428 ............................................................................................. 24.550

FCT v Pilnara Pty Ltd (2000) 43 ATR 581 .................................................................................. 24.610

FCT v Vogt (1975) 5 ATR 274 .................................................................................................... 12.420

GP International Pipecoaters Pty Ltd v FCT (1990) 21 ATR 1 .................................................... 8.140

IR, Commissioner of v Philips Gleilampenfabrieken [1955] NZLR 868 ..................................... 4.270

J & G Knowles, Re (2000) 45 ATR 1101 ........................................................................................ 7.70

Kajewski v FCT (2003) 52 ATR 455 ........................................................................................... 24.140

L’Estrange v FCT (1978) 9 ATR 410 .......................................................................................... 24.100

Laidler v Perry [1965] 2 All ER 121 ...................................................................................... 6.50, 6.70

MLC Ltd v DCT (2002) 51 ATR 283 ........................................................................................... 14.170

Martin v FCT (1953) 90 CLR 470 ................................................................................................... 8.70

Nathan v FCT (1918) 25 CLR 183 ................................................................................................ 4.230

Necovski v FCT (2009) 75 ATR 152 .............................................................................. 24.203, 24.205

R v DCT; Ex parte Hooper (1926) 37 CLR 368 ............................................................................ 24.50

RACV v FCT (1973) 4 ATR 567 .................................................................................................... 5.170

Strick v Regent Oil Co Ltd [1966] AC 295 .................................................................... 12.190, 12.200

T v FCT (1986) 18 ATR 1 ............................................................................................................ 24.190

Uber BV v Commissioner of Taxation [2017] FCA 110 .............................................................. 25.70

Vallambrosa Rubber Co Ltd v Farmer (1910) 5 TC 529 ........................................................... 12.180

Commonwealth s 23-5: 25.70

s 11-15(2)(b): 25.210 s 38-7(3): 25.144

Criminal Code Act 1995: 24.203

s 5(2): 24.650 s 119: 24.600

Financial Sector (Collection of Data) Act

Fringe Benefits Tax Assessment Act s 45: 7.280

s 19(1)(i): 7.390 7.60, 7.70, 7.80, 7.85, 7.100, 7.140,

Higher Education Support Act s 51AEA: 7.430, 12.250, 25.240

s 23AB(7): 15.190 s 100(2): 20.140

Income Tax Assessment Act 1936 — cont s 255(1)(d): 24.175

s 177A(3): 23.280 Div 6B: 20.30

12.280, 12.290, 12.300, 12.310, s 25-5(2)(e): 13.20

Income Tax Assessment Act 1997 — cont s 32-35: 12.250

s 27-80: 14.90 s 40-55: 14.20, 14.125

Income Tax Assessment Act 1997 — cont s 40-450(1): 14.160

s 40-295(3): 14.110 s 67-23: 15.40

Income Tax Assessment Act 1997 — cont s 104-10(3): 11.50

s 85-20: 23.180 s 108-5(1)(b): 11.170

Income Tax Assessment Act 1997 — cont s 118-115(1): 11.390