Coles Myer Finance Ltd v Federal Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1993-0519 HCA A,[1993] HCA 29 |
| Date | 1993 |
| Court | High Court |
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45 cases
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Commissioner of Taxation v Citylink Melbourne Ltd
...claimed by Transurban. The fees were not referable to the income years 65 Concession fees: a future expense: In Coles Myer Finance Ltd v Federal Commissioner of Taxation73, this Court held that the fact that a taxpayer has subjected itself in the year of income to a future liability does no......
- Commissioner of Taxation v Orica
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BFC v Comptroller of Income Tax
...v Thomas Nelson & Sons Ltd (1938) 22 TC 175 (refd) Coles Myer Finance Ltd v Commissioner of Taxation of the Commonwealth of Australia (1993) 176 CLR 640 (distd) Comptroller of Income Tax v IA [2006] 4 SLR (R) 161; [2006] 4 SLR 161 (folld) Ditchfield (Inspector of Taxes) v Sharp [1983] STC 5......
- Transurban City Link Ltd v Commissioner of Taxation
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