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Ruhamah Property Co Ltd v FCT     112

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Qube Ports Pty Ltd v Bennison	[2024] WADC 82	District Court of Western Australia	Australia - Western Australia	26 Sep 2024	AustLII
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Diah (NT) Pty Ltd as Trustee for the Airport Hotel Trust v Darwin International Airport Pty Ltd	[2023] NTSC 99	Supreme Court of the Northern Territory	Australia - Northern Territory	29 Nov 2023	AustLII		1
Yang v the ST Brigids Convent of Mercy Perth Ltd	[2021] WADC 132	District Court of Western Australia	Australia - Western Australia	22 Dec 2021	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation	[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1	Federal Court of Australia	Australia - Commonwealth	10 Aug 2018	AustLII		11
Urban Resources Pty Ltd and City of Swan	[2016] WASAT 81	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Jul 2016	AustLII		5
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 2016	AustLII
JFT v Alcohol Mandatory Treatment Tribunal of the Northern Territory	[2015] NTSC 72	Supreme Court of the Northern Territory	Australia - Northern Territory	26 Oct 2015	AustLII
Haritos v Commissioner of Taxation	[2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588	Federal Court of Australia	Australia - Commonwealth	30 Jun 2015	AustLII		406
Commissioner for Consumer Protection v Carey	[2014] WASCA 7	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 Jan 2014	AustLII		35
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
Rail Corporation New South Wales v Brown	[2012] NSWIRComm 14; (2012) 219 IR 37	New South Wales Industrial Relations Commission	Australia - New South Wales	14 Mar 2012	AustLII		9
Conte Mechanical and Electrical Services Pty Ltd v Commissioner of State Revenue	[2011] VSC 104; (2011) 85 ATR 120	Supreme Court of Victoria	Australia - Victoria	25 Mar 2011	AustLII		22
Hoe v Manningham City Council	[2011] VSC 37	Supreme Court of Victoria	Australia - Victoria	22 Feb 2011	AustLII		50
Kostas v HIA Insurance Services Pty Ltd	[2010] HCA 32; (2010) 241 CLR 390; (2010) 270 ALR 228; (2010) 84 ALJR 663	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII		788
Zampatti v Western Australian Planning Commission	[2010] WASCA 149; (2010) 176 LGERA 150	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	30 Jul 2010	AustLII		34
HIA Insurance Services Pty Ltd v Kostas	[2009] NSWCA 292	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Sep 2009	AustLII		39
Director-General, Department of Ageing, Disability and Home Care v Lambert	[2009] NSWCA 102; (2009) 74 NSWLR 523	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 May 2009	AustLII		256
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
B & L Linings Pty Ltd v Chief Commissioner of State Revenue	[2008] NSWCA 187; (2008) 74 NSWLR 481	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Aug 2008	AustLII		253
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Pacific Industrial Co v Jakovljevic	[2008] WASCA 60	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Mar 2008	AustLII		84
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
Christie and Town of East Fremantle	[2006] WASAT 270	State Administrative Tribunal of Western Australia	Australia - Western Australia	6 Sep 2006	AustLII		1
Sunbay Developments Pty Ltd and Shire of Kalamunda, Re	[2006] WASAT 74; (2006) 150 LGERA 116	State Administrative Tribunal of Western Australia	Australia - Western Australia	27 Mar 2006	AustLII		63
City of Swan v Taylor	[2005] WASCA 88	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 May 2005	AustLII		15
Western Australian Planning Commission v Temwood Holdings Pty Ltd	[2004] HCA 63; (2004) 221 CLR 30; (2004) 211 ALR 472; (2004) 79 ALJR 414; (2004) 137 LGERA 232	High Court of Australia	Australia - Commonwealth	9 Dec 2004	AustLII		349
Laveson Pty Ltd v Smith	[2003] WASCA 286	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Nov 2003	AustLII		2
Starwest Management Pty Ltd v The Director of Liquor Licensing	[2003] WASCA 271	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Nov 2003	AustLII		2
Dental Board of Queensland v B	[2003] QCA 294; [2004] 1 Qd R 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	18 Jul 2003	AustLII		8
Ingram v Western Australian Planning Commission	[2003] WASCA 77	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	8 Apr 2003	AustLII		31
Clive Elliott Jennings & Co Pty Ltd v Western Australian Planning Commission	[2002] WASCA 276; (2002) 122 LGERA 433; (2002) 122 LGRA 433	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Oct 2002	AustLII		137
City of Rockingham v PMR Quarries Pty Ltd	[2001] WASCA 317; (2001) 118 LGERA 93	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Oct 2001	AustLII		5
Temwood Holdings Pty Ltd v Western Australian Planning Commission	[2001] WASCA 199; (2001) 115 LGERA 152	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	4 Jul 2001	AustLII		12
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		105
Shields and Commissioner of Taxation	[1999] AATA 4; (1999) 41 ATR 1042	Administrative Appeals Tribunal	Australia	11 Jan 1999	AustLII		10
Liquorland (Australia) Pty Ltd v Austie Nominees Pty Ltd	[1998] WASCA 289	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	19 Oct 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
Antlers Pty Ltd (in liq) v Commissioner of Taxation	[1997] FCA 114	Federal Court of Australia	Australia - Commonwealth	28 Feb 1997	AustLII
TT94/40 and Commissioner of Taxation	[1996] AATA 71; 32 ATR 1283	Administrative Appeals Tribunal	Australia	23 Feb 1996	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Commissioner of Taxation v Cooper	[1991] FCA 164	Federal Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII		9
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
Coronado; Reserve Bank of Australia and	[1989] AATA 512	Administrative Appeals Tribunal	Australia	11 Aug 1989	AustLII
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Re Thorpe Nominees Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 387	Federal Court of Australia	Australia - Commonwealth	4 Nov 1988	AustLII
ST85/129 and Commissioner of Taxation	[1988] AATA 62; 19 ATR 3275	Administrative Appeals Tribunal	Australia	18 Feb 1988	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		343
NT85/3995 and Commissioner of Taxation	[1987] AATA 154; 18 ATR 3457	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII		1
Commissioner for Superannuation v Scott, FO	[1987] FCA 98	Federal Court of Australia	Australia - Commonwealth	26 Mar 1987	AustLII		2
Re Chamber of Manufacturers Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia v	[1984] FCA 124	Federal Court of Australia	Australia - Commonwealth	10 May 1984	AustLII
Repatriation Commission v Bishop	[1983] FCA 173; (1983) 48 ALR 461; (1983) 77 FLR 277	Federal Court of Australia	Australia - Commonwealth	5 Aug 1983	AustLII		17
Re Frederick William Goodfellow v the Commonwealth of Australia	[1982] FCA 102	Federal Court of Australia	Australia - Commonwealth	10 Jun 1982	AustLII
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		284
Chief Collector of Taxes v Folkes	[1981] PGLawRp 58		Papua New Guinea	13 Mar 1981	PacLII
Taxation, Commissioner of (Cth) v Nixon	[1980] FCA 71; (1980) 30 ALR 400; 43 FLR 376; 10 ATR 891	Federal Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		2
Lombardo v FCT	[1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII		114
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7
Mining Corporation Exploration NL v Commissioner of Taxation	[1977] WASC 287	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 1977	AustLII
Rogers v Commissioner of Patents	[1910] HCA 19; (1910) 10 CLR 701; 17 ALR 73; 33 FLR 53; 8 ATR 227	High Court of Australia	Australia - Commonwealth	8 Dec 1977	AustLII		18
Brambles Holdings Ltd v FCT	[1977] HCA 54; (1977) 138 CLR 467; 17 ALR 481; 52 ALJR 63; 8 ATR 108	High Court of Australia	Australia - Commonwealth	2 Nov 1977	AustLII		4
Commissioner of Inland Revenue v Lal	[1977] FJCA 12	Court of Appeal of Fiji	Fiji	25 Mar 1977	PacLII		1
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
Taxation, Federal Commissioner of v G J Coles & Co Ltd	[1974] VicRp 52; [1974] VR 443; 3 ALR 274; (1974) 23 FLR 77		Australia - Victoria	6 Mar 1974	AustLII		7
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		50
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII		63
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
FCT v Becker	[1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77	High Court of Australia	Australia - Commonwealth	19 Nov 1952	AustLII		29
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		55
Brownells Ltd v Drapers' Wages Board Brownells Ltd v Ironmongers' Wages Board	[1950] ArgusLawRp 16; (1950) 57 ALR 205	Argus Law Reports	Australia	5 Apr 1950	AustLII		1
Commissioner of Taxation v Shaw	[1950] ArgusLawRp 14; (1950) 57 ALR 217	Argus Law Reports	Australia	30 Mar 1950	AustLII
FCT v Shaw	[1950] HCA 2; (1950) 80 CLR 1	High Court of Australia	Australia - Commonwealth	30 Mar 1950	AustLII		9
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII		198
FCT v Sagar	[1946] HCA 6; (1946) 71 CLR 421	High Court of Australia	Australia - Commonwealth	9 Apr 1946	AustLII		29
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		126
FCT v Williamson	[1943] HCA 24; (1943) 67 CLR 561; [1943] ALR 332; 7 ATD 272	High Court of Australia	Australia - Commonwealth	3 Sep 1943	AustLII		41
FCT v Henderson	[1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440	High Court of Australia	Australia - Commonwealth	4 Jun 1943	AustLII		48
Incorporated Interests Pty Ltd v FCT	[1943] HCA 1; 67 CLR 508; [1943] ALR 165; 7 ATD 262	High Court of Australia	Australia - Commonwealth	5 Apr 1943	AustLII		13
Carter v The Egg and Egg Pulp Marketing Board	[1942] ArgusLawRp 73; (1943) 49 ALR 1	Argus Law Reports	Australia	26 Nov 1942	AustLII		3
Re Estate of Grace, Ex parte Commissioner of Stamp Duties	[1942] NSWStRp 41; (1942) 43 SR (NSW) 139	Supreme Court of New South Wales	Australia - New South Wales	26 Nov 1942	AustLII		1
Carter v Egg and Egg Pulp Marketing Board (Vic)	[1942] HCA 30; (1942) 66 CLR 557; [1943] ALR 1	High Court of Australia	Australia - Commonwealth	26 Nov 1942	AustLII		106
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		150
New Zealand Flax Investments v Commissioner of Taxation	[1938] ArgusLawRp 99	Argus Law Reports	Australia	22 Nov 1938	AustLII
Thornett v FCT	[1938] HCA 32; (1938) 59 CLR 787; [1938] ALR 329; 4 ATD 551	High Court of Australia	Australia - Commonwealth	6 Jun 1938	AustLII		13
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		85
Jolly v FCT	[1934] ArgusLawRp 5; (1934) 40 ALR 86	Argus Law Reports	Australia	6 Mar 1934	AustLII
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII		16
Premier Automatic Ticket Issuers Ltd v The FCT	[1933] ArgusLawRp 108; (1934) 40 ALR 109	Argus Law Reports	Australia	17 Nov 1933	AustLII
Colonial Mutual Life Assurance Society Ltd v FCT	[1933] HCA 29; 49 CLR 171; 2 ATD 308	High Court of Australia	Australia - Commonwealth	17 Jul 1933	AustLII		9
Richardson v FCT	[1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19	High Court of Australia	Australia - Commonwealth	8 Aug 1932	AustLII		82
Commissioner of Taxes v The British Australian Wool Realization Association, Ltd (in liquidation) (Victoria)	[1930] UKPC 89	Privy Council	United Kingdom	17 Nov 1930	BAILII
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Historical Significance of the High Court's Decision in FCT v the Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		2
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"Australia's Double Tax Agreements: Gains From the Sale of Shares by Non-Residents"	(1999) 2 Journal of Australian Taxation 3	Lane, Dianna	Australia	circa 1999	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ruhamah Property Co Ltd v The FCT	[1928] ArgusLawRp 72; (1929) 35 ALR 50	Argus Law Reports	Australia	circa 1929	AustLII		1
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		34
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		367
[1926] ALR 339	[1926] ALR 339		Australia	circa 1926	LexisNexis AU		8
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam	(1926) 11 Tax Cas 232		United Kingdom	circa 1926			12
South Behar Railway Co Ltd v Inland Revenue Comrs	[1925] AC 476		United Kingdom	circa 1925	LexisNexis / Westlaw		24
Rand v Alberni Land Co	(1920) 7 Tax Cas 1923-1924		United Kingdom	circa 1924			1
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw		30
Gas Lighting Improvement Co Ltd v IRC	[1923] UKHL TC_12_503; [1923] AC 723; (1923) 12 Tax Cas 503	House of Lords	United Kingdom	11 May 1923	BAILII		24
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
J & R O'Kane & Co v IR Commissioners	(1922) 12 Tax Cas 303		United Kingdom	circa 1922			33
Commissioner of Taxation (WA) v Newman	[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341	High Court of Australia	Australia - Commonwealth	9 Sep 1921	AustLII		26
(1921) 29 CLR 503	(1921) 29 CLR 503; 17 ALR 341		Australia - Commonwealth	circa 1921	Legal Online / Westlaw		1
Rand v Alberni Land Co Ltd	(1920) 7 Tax Cas 629		United Kingdom	circa 1920			13
Bonanza Creek Gold Mining Co v R	(1916) 1 AC 566		United Kingdom	circa 1916	LexisNexis / Westlaw		28
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII		44
Commissioner of Taxes v The Melbourne Trust Ltd	[1914] ArgusLawRp 77; (1914) 20 ALR 333	Argus Law Reports	Australia	24 Jul 1914	AustLII		3
American Thread Co v Joyce	(1913) 6 Tax Cas 163		United Kingdom	circa 1913			5
Tebrau (Johore) Rubber Syndicate Ltd v Farmer	(1910) 5 Tax Cas 658		United Kingdom	circa 1910			6
Hudson's Bay Co v Stevens	(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709		United Kingdom	circa 1909	LexisNexis		33
Bay Co v Stevens, Knox, CJ , Gayan Duffy, Powers and	(1909) 5 Tax Cas 425		United Kingdom	circa 1909			1
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			191
Graff v Evans	[1882] UKLawRpKQB 16; (1882) 8 QBD 373; 46 LT 350		United Kingdom	28 Feb 1882	CommonLII		29
Broadhead v Holdsworth	[1877] UKLawRpExch 8; (1876-1877) 2 Ex D 321	Court of Exchequer	United Kingdom	30 Jan 1877	CommonLII		1
Dickenson v Fletcher	[1873] UKLawRpCP 64; (1873) LR 9 CP 1; 43 LJMC 25	Court of Common Pleas	United Kingdom	17 Nov 1873	CommonLII		40
130 ALR 46	130 ALR 46		Australia	circa 1924	LexisNexis AU		1
3 KB 258	3 KB 258		United Kingdom	circa 1924	LexisNexis / Westlaw		5