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Scott v Commissioner of Taxation     98

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cheung v Commissioner of Taxation	[2024] FCA 1370	Federal Court of Australia	Australia - Commonwealth	29 Nov 2024	AustLII		2
GQRW and Commissioner of Taxation (Taxation)	[2022] AATA 1779	Administrative Appeals Tribunal	Australia	17 Jun 2022	AustLII
Pratten v R	[2021] NSWCCA 251	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	25 Oct 2021	AustLII		7
CXTB and Inspector-General in Bankruptcy	[2019] AATA 5194	Administrative Appeals Tribunal	Australia	27 Nov 2019	AustLII
Zaghloul and Commissioner of Taxation (Taxation)	[2019] AATA 3351	Administrative Appeals Tribunal	Australia	9 Sep 2019	AustLII
Castagna v R; Agius v R	[2019] NSWCCA 114; (2019) 278 A Crim R 194	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	5 Jun 2019	AustLII		8
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Meskovski v DPP	[2018] VSCA 293	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Nov 2018	AustLII		5
Disputant Z v Commissioner of Inland Revenue	[2018] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	30 Aug 2018	NZLII		4
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
Musuku v Commissioner of Inland Revenue	[2016] NZHC 934; (2016) 27 NZTC 22-052	High Court of New Zealand	New Zealand	10 May 2016	NZLII		4
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
O Kane, Re Application for Judicial Review	[2014] NICA 80	Court of Appeal in Northern Ireland	United Kingdom - Northern Ireland	10 Dec 2014	BAILII
Di Cioccio v Official Trustee in Bankruptcy	[2014] FCA 782	Federal Court of Australia	Australia - Commonwealth	29 Jul 2014	AustLII		3
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR TR2012/8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Carberry and Commissioner of Taxation	[2011] AATA 303	Administrative Appeals Tribunal	Australia	10 May 2011	AustLII
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII		43
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		86
Bamford v Commissioner of Taxation	[2009] FCAFC 66	Federal Court of Australia	Australia - Commonwealth	3 Jun 2009	AustLII		2
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII		58
Re Mews and FCT	[2008] AATA 357; [2008] ATC 10-025; 71 ATR 887	Administrative Appeals Tribunal	Australia	30 Apr 2008	AustLII		1
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR TR2008/2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
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
PR 2007/28W - Income tax: PCM Shared Equity Contract	[2007] ATOPR PR2007/28W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/28W - Income tax: PCM Shared Equity Contract	[2007] ATOPR 28	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
CR 2007/36 - Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee	[2007] ATOCR CR2007/36	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/57 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association	[2007] ATOCR 57	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/36 - Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee	[2007] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/57 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association	[2007] ATOCR CR2007/57	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
McNeil v Commissioner of Taxation	[2004] FCA 420	Federal Court of Australia	Australia - Commonwealth	14 Apr 2004	AustLII
Stone v Commissioner of Taxation	[2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII		15
FCT v La Rosa	[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450	Federal Court of Australia	Australia - Commonwealth	21 Aug 2002	AustLII		16
CR 2002/77 - Income tax: Victoria University of Technology - leadership and citizenship bursary payments to elected student representatives	[2002] ATOCR CR2002/77	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/77 - Income tax: Victoria University of Technology - leadership and citizenship bursary payments to elected student representatives	[2002] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Re Mann and Inspector-General in Bankruptcy	[2001] AATA 821; 67 ALD 557; 48 ATR 1095	Administrative Appeals Tribunal	Australia	24 Sep 2001	AustLII		3
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		104
Cortis, Putna and Commissioner of Taxation	[1999] AATA 63; 41 ATR 1168	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR TR1999/17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
QT97/54 and Commissioner of Taxation	[1998] AATA 102; 38 ATR 1088	Administrative Appeals Tribunal	Australia	23 Feb 1998	AustLII
Love and Official Trustee in Bankruptcy	[1996] AATA 792	Administrative Appeals Tribunal	Australia	27 Aug 1996	AustLII
McLean v Commissioner of Taxation	[1996] FCA 1459; (1996) 66 FCR 106; 32 ATR 647	Federal Court of Australia	Australia - Commonwealth	10 May 1996	AustLII		8
QT93/38 and Commissioner of Taxation	[1994] AATA 244	Administrative Appeals Tribunal	Australia	22 Aug 1994	AustLII
NT93/271 and Commissioner of Taxation	[1994] AATA 582; 29 ATR 1127	Administrative Appeals Tribunal	Australia	5 Aug 1994	AustLII
Secretary, Department of Social Security and Judith Fleming	[1993] AATA 374; (1993) 32 ALD 383	Administrative Appeals Tribunal	Australia	21 Dec 1993	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation	[1992] FCA 615	Federal Court of Australia	Australia - Commonwealth	11 Dec 1992	AustLII
Re Taxation Appeals	[1992] AATA 270	Administrative Appeals Tribunal	Australia	4 Sep 1992	AustLII
Re Taxation Appeals	[1992] AATA 99	Administrative Appeals Tribunal	Australia	19 Mar 1992	AustLII
Re Taxation Appeals	[1991] AATA 125; 22 ATR 3184	Administrative Appeals Tribunal	Australia	16 May 1991	AustLII
ST90/23 and Commissioner of Taxation	[1991] AATA 452; 22 ATR 3214	Administrative Appeals Tribunal	Australia	16 Apr 1991	AustLII
Baker v WorkCover (Ashby)	[1990] SAWCRP 259		Australia	30 Aug 1990	AustLII		1
Re Taxation Appeals	[1990] AATA 150	Administrative Appeals Tribunal	Australia	14 Jun 1990	AustLII
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
ST87/59 and Commissioner of Taxation	[1987] AATA 477; 19 ATR 3044	Administrative Appeals Tribunal	Australia	21 Dec 1987	AustLII
Re Taxation Appeals	[1987] AATA 161	Administrative Appeals Tribunal	Australia	30 Apr 1987	AustLII
It 2391 - Income Tax : Calculation of Separate Net Income of Dependants	[1987] ATOITR IT2391	Australian Taxation Office	Australia - Commonwealth	9 Apr 1987	AustLII
Re Stanislaw Kolodziej and Secretary To the Department of Social Security	[1985] AATA 134	Administrative Appeals Tribunal	Australia	6 Jun 1985	AustLII
Taxation, Commissioner of (Cth) v Knight	[1983] FCA 321; 79 FLR 65; 51 ALR 630; (1983) 15 ATR 88	Federal Court of Australia	Australia - Commonwealth	30 Nov 1983	AustLII		1
Reid v Commissioner of Inland Revenue HC Wellington M273/83	[1983] NZHC 564	High Court of New Zealand	New Zealand	17 Oct 1983	NZLII
FCT v Harris	[1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869	Federal Court of Australia	Australia - Commonwealth	2 Jun 1980	AustLII		64
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		60
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		194
Briers v Atlas Tiles Ltd	[1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176		Australia - Victoria	21 Jul 1975	AustLII		7
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		321
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		33
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		314
Commissioner of Taxes v McFarlane NZCA	[1952] NZGazLawRp 11; (1952) 54 GLR 187; [1952] NZLR 349	New Zealand Gazette Law Reports	New Zealand	31 Mar 1952	NZLII
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
Taxes, Commissioner of (Vic) v Phillips	[1935] VicLawRp 51; [1935] VLR 407; [1935] ALR 488; 3 ATD 256		Australia - Victoria	31 Oct 1935	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The deductibility of payments to relatives for services"	(2024) 5 New Zealand Law Students Journal 63	Ben, Shivali	New Zealand	circa 2024	NZLII
"The Tax Treatment of Haircuts in Financial Reorganizations"	[2020] RevenueLawJl 1	Gurrea-Mart nez, Aurelio; Ooi, Vincent	Australia	circa 2020	AustLII
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?"	(2018) 16 E-Journal of Tax Research 2	Burtonp, Mark	Australia	circa 2018	AustLII		1
"Deciding tax cases" (FCA)	[2017] FedJSchol 15	Pagone, Justice	Australia	circa 2017	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Legal Autopoiesis and the Capital/revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"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		1
"High Court Decision in Commissioner of Taxation v Stone and Its Impact on Sport in Australia, The"	(2005) 12 James Cook University Law Review 112	Davies, Chris	Australia	circa 2005	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"Tax Implications to Native Title Holders of Compensation Payments"	(1999) 2 (5) Journal of Australian Taxation 344	Black, Warren	Australia	circa 1999	AustLII
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"The Taxation of Fringe Benefits"	[1985] VUWLawRw 23	Rigby, M P	New Zealand	circa 1985	NZLII