LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Squatting Investment Co Ltd v FCT     192

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bains and Commissioner of Taxation (Taxation)	[2023] AATA 2477	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Re Applicant and FCT	[2009] AATA 869; 76 ATR 190	Administrative Appeals Tribunal	Australia	11 Nov 2009	AustLII		2
Re Martinazzo and FCT	[2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073	Administrative Appeals Tribunal	Australia	30 Jan 2009	AustLII
Re Berghofer and FCT	[2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964	Administrative Appeals Tribunal	Australia	19 Dec 2008	AustLII		2
Re Mews and FCT	[2008] AATA 357; [2008] ATC 10-025; 71 ATR 887	Administrative Appeals Tribunal	Australia	30 Apr 2008	AustLII		1
Re Proctor and Commissioner of Taxation	[2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064	Administrative Appeals Tribunal	Australia	2 May 2005	AustLII		14
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
Sommer and Commissioner of Taxation	[2001] AATA 901; 48 ATR 1127	Administrative Appeals Tribunal	Australia	15 Aug 2001	AustLII		2
NT97/243 and Deputy Commissioner of Taxation	[1998] AATA 263; 38 ATR 1119	Administrative Appeals Tribunal	Australia	9 Apr 1998	AustLII
QT94/179 and Commissioner of Taxation	[1995] AATA 80	Administrative Appeals Tribunal	Australia	27 Mar 1995	AustLII
QT93/38 and Commissioner of Taxation	[1994] AATA 244	Administrative Appeals Tribunal	Australia	22 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
ST87/66 and Commissioner of Taxation	[1988] AATA 153; 19 ATR 3496	Administrative Appeals Tribunal	Australia	13 May 1988	AustLII		2
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2024/21 - The Ian Potter Cultural Trust - fellowships	[2024] ATOCR 21	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2024/21 - The Ian Potter Cultural Trust - fellowships	[2024] ATOCR CR2024/21	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance	[2024] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR 45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR CR2023/45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR CR2021/100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR CR2021/58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR CR2021/37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR CR2021/36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR 58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR CR2020/23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR CR2020/5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018	[2018] ATOTD TD2018/16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018	[2018] ATOTD 16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund	[2017] ATOCR 15	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund	[2017] ATOCR CR2017/15	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme	[2016] ATOCR CR2016/86	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme	[2016] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union	[2015] ATOCR 7	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/76 - Income tax: Sidney Myer Creative Fellowship grants	[2015] ATOCR CR2015/76	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR CR2015/55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR CR2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union	[2015] ATOCR CR2015/7	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR 84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/76 - Income tax: Sidney Myer Creative Fellowship grants	[2015] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR CR2015/84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR CR2014/49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR CR2014/29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	[2014] ATOCR CR2014/23	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	[2014] ATOCR CR2014/21	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	[2014] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	[2014] ATOCR 21	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission	[2013] ATOCR 59	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/28 - Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 1)	[2013] ATOCR 28	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/87 - Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme	[2013] ATOCR CR2013/87	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR CR2013/71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/87 - Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme	[2013] ATOCR 87	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission	[2013] ATOCR CR2013/59	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/28 - Income tax: Victorian Department of Sustainability and Environment - Bushbroker Scheme (Method 1)	[2013] ATOCR CR2013/28	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Special Dividend and Capital Return	[2012] ATOCR 52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR 35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney)	[2012] ATOCR CR2012/55	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Special Dividend and Capital Return	[2012] ATOCR CR2012/52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR CR2012/51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR CR2012/40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR CR2012/35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission	[2012] ATOCR CR2012/31	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR CR2012/23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney)	[2012] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission	[2012] ATOCR 31	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR CR2011/103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/95 - Income tax: assessable income: payments made by John Holland Group Worker Entitlement Fund to members	[2011] ATOCR CR2011/95	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR CR2011/91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc	[2011] ATOCR CR2011/65	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR CR2011/37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association	[2011] ATOCR CR2011/92	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia	[2011] ATOCR 22	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc	[2011] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR 91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association	[2011] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/95 - Income tax: assessable income: payments made by John Holland Group Worker Entitlement Fund to members	[2011] ATOCR 95	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR 103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia	[2011] ATOCR CR2011/22	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings	[2010] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR 48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project	[2010] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR CR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings	[2010] ATOCR CR2010/5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR CR2010/23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR CR2010/48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project	[2010] ATOCR CR2010/76	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2009/49 - Income tax: payments made by National Entitlement Security Trust to members	[2009] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated	[2009] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR 68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Biodiversity Banking and Offsets Scheme	[2009] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/49 - Income tax: payments made by National Entitlement Security Trust to members	[2009] ATOCR CR2009/49	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated	[2009] ATOCR CR2009/55	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance	[2009] ATOCR CR2009/68	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Biodiversity Banking and Offsets Scheme	[2009] ATOCR CR2009/77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'	[2008] ATODSGR SGR2008/D2	Australian Taxation Office	Australia - Commonwealth	5 Nov 2008	AustLII
Western Port Commercial Netting Licence Surrender and Relocation Program	[2008] ATOCR CR2008/40	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Western Port Commercial Netting Licence Surrender and Relocation Program	[2008] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2007/64 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business	[2007] ATOCR CR2007/64	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/66 - Income tax: treatment of payments received under amended clause 8 of the Australian Rugby Collective Bargaining Agreement Mark III	[2007] ATOCR CR2007/66	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance	[2007] ATOCR CR2007/49	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 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 CR2007/57	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Conservation Reserves and Sustainable Grazing Schemes	[2007] ATOCR 87	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Department of Education, Science and Training: Australian Vocational Student Prize	[2007] ATOCR CR2007/31	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/65 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business	[2007] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/64 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business	[2007] ATOCR 64	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/66 - Income tax: treatment of payments received under amended clause 8 of the Australian Rugby Collective Bargaining Agreement Mark III	[2007] ATOCR 66	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance	[2007] ATOCR 49	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 57	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Conservation Reserves and Sustainable Grazing Schemes	[2007] ATOCR CR2007/87	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/65 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business	[2007] ATOCR CR2007/65	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Department of Education, Science and Training: Australian Vocational Student Prize	[2007] ATOCR 31	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR CR2007/92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs	[2003] ATOCR CR2003/112	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/71 - Income tax: Science Prize: The Australian Council of Deans of Science University Science Teaching Prize	[2003] ATOCR CR2003/71	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/71 - Income tax: Science Prize: The Australian Council of Deans of Science University Science Teaching Prize	[2003] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs	[2003] ATOCR 112	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2002/83 - Income tax: Science Prizes: - The Prime Minister's Prize for Science, - The Prime Minister's Prize for the Commercial Application of Science, - The Malcolm McIntosh Prize for Physical Scientist of the Year, - The Frank Fenner Prize for Life Scientist of the Year, - The Prime Minister's Prize for Excellence in Science Teaching in Primary Schools, - The Prime Minister's Prize for Excellence in Science Teaching in Secondary Schools		Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/8 - Income tax: assessability of payments received from strike funds	[2002] ATOTR TR2002/8	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/8 - Income tax: assessability of payments received from strike funds	[2002] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/83 - Income tax: Science Prizes: - The Prime Minister's Prize for Science, - The Prime Minister's Prize for the Commercial Application of Science, - The Malcolm McIntosh Prize for Physical Scientist of the Year, - The Frank Fenner Prize for Life Scientist of the Year, - The Prime Minister's Prize for Excellence in Science Teaching in Primary Schools, - The Prime Minister's Prize for Excellence in Science Teaching in Secondary Schools		Australian Taxation Office	Australia - Commonwealth	circa 2002	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
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 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR TR94/30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR 30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
IT 2674 - Income tax: gifts to missionaries, ministers of religion and other church workers - are the gifts income?	[1992] ATOITR IT2674	Australian Taxation Office	Australia - Commonwealth	2 Apr 1992	AustLII
It 2612 - Income Tax: Assessability of Fellowship Moneys Received From an Overseas University	[1990] ATOITR IT2612	Australian Taxation Office	Australia - Commonwealth	6 Sep 1990	AustLII
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII		4
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
Alexander v Commissioner of Taxation	[2014] FCA 1161; (2014) 99 ATR 773	Federal Court of Australia	Australia - Commonwealth	3 Nov 2014	AustLII		1
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
Lockwood v Vince	[2007] FCA 1946; (2007) 166 FCR 305	Federal Court of Australia	Australia - Commonwealth	7 Dec 2007	AustLII		3
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		1
John L Pierce Pty Ltd v Kennedy	[2001] FCA 779; 113 FCR 177	Federal Court of Australia	Australia - Commonwealth	27 Jun 2001	AustLII		2
Brown v Commissioner of Taxation	[2001] FCA 596; (2001) 187 ALR 714; (2001) 47 ATR 178; (2001) 119 FCR 269	Federal Court of Australia	Australia - Commonwealth	29 May 2001	AustLII		42
Commissioner of Taxation v CSR Ltd	[2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559	Federal Court of Australia	Australia - Commonwealth	26 Oct 2000	AustLII		22
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII		2
Douglas Thomas Dean v The Commissioner of Taxation of the Commonwealth of Australia; Douglas Stuart McLean v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 861	Federal Court of Australia	Australia - Commonwealth	3 Sep 1997	AustLII		1
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII		22
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd	[1997] FCA 363	Federal Court of Australia	Australia - Commonwealth	16 May 1997	AustLII		6
Byron v Southern Star Group Pty Ltd	[1997] FCA 275	Federal Court of Australia	Australia - Commonwealth	10 Mar 1997	AustLII		1
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
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1370	Federal Court of Australia	Australia - Commonwealth	11 Jul 1995	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII		5
Naval Military & Airforce Club of South Australia (Inc) v FCT	[1994] FCA 1123; (1994) 51 FCR 154; (1994) 122 ALR 201; (1994) 83 LGERA 332; (1994) 28 ATR 161; (1994) 32 ALD 385	Federal Court of Australia	Australia - Commonwealth	27 May 1994	AustLII		10
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd	[1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293	Federal Court of Australia	Australia - Commonwealth	25 Sep 1989	AustLII		8
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
Re John Walter Mcardle v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 59	Federal Court of Australia	Australia - Commonwealth	11 Mar 1988	AustLII
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
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII		65
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
Pascoe v Park	[2009] FMCA 1244	Federal Magistrates Court of Australia	Australia	3 Dec 2009	AustLII
Commissioner of Taxation v Anstis	[2010] HCATrans 183	High Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797	High Court of Australia	Australia - Commonwealth	31 Jan 1974	AustLII		15
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		143
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
Poulton v Commonwealth (No 2)	[1956] HCA 59; (1956) 96 CLR 35	High Court of Australia	Australia - Commonwealth	11 Oct 1956	AustLII		2
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		386
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII		63
Australian Woollen Mills Pty Ltd v The Commonwealth	[1954] HCA 20; (1954) 92 CLR 424; [1954] ALR 453; (1954) 28 ALJR 94	High Court of Australia	Australia - Commonwealth	4 May 1954	AustLII		218
Poulton v The Commonwealth	[1953] HCA 101; (1953) 89 CLR 540	High Court of Australia	Australia - Commonwealth	16 Dec 1953	AustLII		11
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq)	[2021] NSWSC 966	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 2021	AustLII		26
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
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes	[1973] PGLawRp 388		Papua New Guinea	24 Mar 1972	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Capital Gains Taxation of Damages: A Challenge for Litigants and Their Advisers"	(2005) 2 Macquarie Journal of Business Law 21	Galitsky, Serge	Australia	circa 2005	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		77
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd	[1926] HCA 14; (1926) 38 CLR 12; [1926] ALR 257	High Court of Australia	Australia - Commonwealth	2 Jun 1926	AustLII		39
John Cooke & Co Pty Ltd v Commonwealth	[1922] HCA 60; (1922) 31 CLR 394; 29 ALR 161	High Court of Australia	Australia - Commonwealth	12 Dec 1922	AustLII		36
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
John Cooke & Co Pty Ltd v Commonwealth	[1924] UKPCHCA 2; (1924) 34 CLR 269	Privy Council	Australia	24 Mar 1924	AustLII		15
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq)	[2021] NSWSC 966	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 2021	AustLII		26
In the Estate of Watt	[1925] NSWStRp 62; (1925) 25 SR (NSW) 467	Supreme Court of New South Wales	Australia - New South Wales	21 Sep 1925	AustLII		13
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
Gardner Mountain and D ’ Ambrumenil Ltd v Inland Revenue Commissioner	[1947] 1 All ER 650; 29 Tax Cas 69		United Kingdom	circa 1947	LexisNexis		13
Calvert v Wainwright	[1947] KB 526; (1947) 1 All ER 282		United Kingdom	circa 1947	LexisNexis / Westlaw		7
Commissioner of Taxes v British Australian Wool Realization Association	[1931] AC 224; 100 LJPC 28; 47 TLR 57		United Kingdom	circa 1931	LexisNexis / Westlaw		28
Ayrshire Pullman Motor Service v IRC	(1929) 14 Tax Cas 754		United Kingdom	circa 1929			7
42 WN 191	42 WN 191		United Kingdom	circa 1931			2
Corbett v Duff	(1941) 1 KB 730		United Kingdom	circa 1941	LexisNexis / Westlaw		2
(1950) 82 CLR 553	(1950) 82 CLR 553		Australia - Commonwealth	circa 1950	Legal Online / Westlaw		1
Beynon v Thorpe	(1928) 14 Tax Cas 19		United Kingdom	circa 1928			1
PerpetualExecutors, Trustees and Agency Co (WA) Ltd v Maslen	[1952] AC 215		United Kingdom	circa 1952	LexisNexis / Westlaw		8
Beynon v Thorpe &nbsp	(1928) 14 Tax Cas 1		United Kingdom	circa 1928			4
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes	[1973] PGLawRp 388		Papua New Guinea	24 Mar 1972	PacLII
Herbert v McQuade	[1901] UKLawRpKQB 159; [1902] 2 KB 631; 4 Tax Cas 489		United Kingdom	20 Jul 1901	CommonLII		26
Chibbett v Joseph Robinson & Sons	(1924) 9 Tax Cas 48		United Kingdom	circa 1924			12
Commissioners of Inland Revenue v Newcastle Breweries Ltd	(1927) 12 Tax Cas 927; (1927) 43 TLR 476		United Kingdom	circa 1927	LexisNexis		23
Ryall v Hoare	[1923] 2 KB 447; 8 Tax Cas 521		United Kingdom	circa 1923	LexisNexis / Westlaw		19
FCT v Happ	[1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290		Australia	circa 1952	LexisNexis AU		19
Seymour v Reed	[1927] AC 554		United Kingdom	circa 1927	LexisNexis / Westlaw		18
Commissioner of Taxes v Union Trustee Co of Australia Ltd	[1931] AC 258		United Kingdom	circa 1931	LexisNexis / Westlaw		9
Waddington v O'Callaghan	(1931) 16 Tax Cas 187		United Kingdom	circa 1931			8
Stedeford v Beloe	[1932] AC 388; 16 Tax Cas 505		United Kingdom	circa 1932	LexisNexis / Westlaw		14
Cowan v Seymour	(1920) 1 KB 500		United Kingdom	circa 1920	LexisNexis / Westlaw		8
Blakiston v Cooper	[1909] AC 104		United Kingdom	circa 1909	LexisNexis / Westlaw		15