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FCT v Everett    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Macaulay v Macaulay	[2024] NSWSC 1547	Supreme Court of New South Wales	Australia - New South Wales	3 Dec 2024	AustLII
Australian Securities and Investments Commission v Retail Employees Superannuation Pty Ltd	[2024] FCA 1081	Federal Court of Australia	Australia - Commonwealth	18 Sep 2024	AustLII
Hallam v Tancred	[2024] FCA 837	Federal Court of Australia	Australia - Commonwealth	31 Jul 2024	AustLII
Purser v Purser (No 2)	[2024] NSWSC 700	Supreme Court of New South Wales	Australia - New South Wales	7 Jun 2024	AustLII
Fragar v Fragar	[2024] NSWSC 193	Supreme Court of New South Wales	Australia - New South Wales	4 Mar 2024	AustLII
Wright v Lemon	[2024] WASCA 19	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Mar 2024	AustLII
Melvin v AG Melvin, MJ Melvin & RN Melvin (a Firm)	[2023] WASC 372	Supreme Court of Western Australia	Australia - Western Australia	29 Sep 2023	AustLII
Hedges v Commissioner of Taxation	[2023] FCAFC 105	Federal Court of Australia	Australia - Commonwealth	12 Jul 2023	AustLII
Rossang Pty Ltd v Lakoteh Pty Ltd	[2022] QSC 201	Supreme Court of Queensland	Australia - Queensland	20 Sep 2022	AustLII
Hanania v Parramatta Wholesale Cars Pty Ltd	[2022] NSWSC 806	Supreme Court of New South Wales	Australia - New South Wales	21 Jun 2022	AustLII
Instate Esidential Pty Ltd v Regency Pty Ltd & Manthorpe	[2022] SADC 55	District Court of South Australia	Australia - South Australia	6 May 2022	AustLII
VER Trust) v Commissioner of State Revenue	[2022] VSC 33	Supreme Court of Victoria	Australia - Victoria	11 Feb 2022	AustLII
TR 2022/3 - Income tax: personal services income and personal services businesses	[2022] ATOTR TR2022/3	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/3 - Income tax: personal services income and personal services businesses	[2022] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Tomaras & Tomaras	[2021] FedCFamC1A 82; (2021) 64 Fam LR 237	Federal Circuit and Family Court of Australia - Division 1 Appellate Jurisdiction	Australia - Commonwealth	13 Dec 2021	AustLII
Barre & Barre	[2021] FamCA 101	Family Court of Australia	Australia	8 Mar 2021	AustLII
Segal v Sharma	[2020] NSWCA 192	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Aug 2020	AustLII
Commissioner of State Revenue v Rojoda Pty Ltd	[2020] HCA 7; (2020) 268 CLR 281; (2020) 376 ALR 378; 94 ALJR 423	High Court of Australia	Australia - Commonwealth	18 Mar 2020	AustLII
Boensch v Pascoe	[2019] HCA 49; (2019) 268 CLR 593; (2019) 375 ALR 15; (2019) 94 ALJR 112	High Court of Australia	Australia - Commonwealth	13 Dec 2019	AustLII
CR 2019/28 - Eureka Funds Management Administration Pty Ltd - AXA SA 2018 Leveraged Plan share offer for Australian employees	[2019] ATOCR CR2019/28	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/81 - AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees	[2019] ATOCR CR2019/81	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/80 - AXA Australia Employers - AXA SA 2019 Classic Plan share offer for Australian employees	[2019] ATOCR CR2019/80	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/28 - Eureka Funds Management Administration Pty Ltd - AXA SA 2018 Leveraged Plan share offer for Australian employees	[2019] ATOCR 28	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/29 - Eureka Funds Management Administration Pty Ltd - AXA SA 2018 Classic Plan share offer for Australian employees	[2019] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/80 - AXA Australia Employers - AXA SA 2019 Classic Plan share offer for Australian employees	[2019] ATOCR 80	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/81 - AXA Australia Employers - AXA SA 2019 Leveraged Plan share offer for Australian employees	[2019] ATOCR 81	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/29 - Eureka Funds Management Administration Pty Ltd - AXA SA 2018 Classic Plan share offer for Australian employees	[2019] ATOCR CR2019/29	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Rojoda Pty Ltd v Commissioner of State Revenue	[2018] WASCA 224; (2018) 368 ALR 734	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Dec 2018	AustLII
Iannello & Iannello (No 3)	[2018] FCCA 3752	Federal Circuit Court of Australia	Australia	19 Dec 2018	AustLII
Garside v Rohan	[2018] QSC 295; (2018) 87 MVR 148	Supreme Court of Queensland	Australia - Queensland	11 Dec 2018	AustLII
In the matter of O'Keeffe Heneghan Pty Ltd (in liquidation); Aus Life Pty Ltd (in liquidation) and Rocky Neill Construction Pty Ltd (in liquidation); AND IN THE MATTER OF: O'Keeffe Heneghan Pty Ltd (in liquidation); Aus Life Pty Ltd (in liquidation) and Rocky Neill Construction Pty Ltd (in liquidation) trading as KNF Group (a firm)	[2018] NSWSC 1885	Supreme Court of New South Wales	Australia - New South Wales	7 Dec 2018	AustLII
Watts Eagle Services Pty Ltd v Passon	[2018] VSC 682	Supreme Court of Victoria	Australia - Victoria	9 Nov 2018	AustLII
Shazbot Pty Ltd v Warner Capital Pty Ltd	[2018] NSWSC 1645	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2018	AustLII
1110 Hay Pty Ltd as trustee for the Hay Street Trust v Metso Minerals (Australia) Ltd [No 3]	[2018] WASC 230	Supreme Court of Western Australia	Australia - Western Australia	3 Aug 2018	AustLII
Commissioner of State Revenue (Vic) v Danvest Pty Ltd	[2017] VSCA 382; (2017) 55 VR 190; [2017] ATC 20-642	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Dec 2017	AustLII
Berridge & Leigh	[2017] FCCA 2876	Federal Circuit Court of Australia	Australia	24 Nov 2017	AustLII
Reilly v Reilly	[2017] NSWSC 1419	Supreme Court of New South Wales	Australia - New South Wales	20 Oct 2017	AustLII
Willie Pei Chiao Tsung v Ian Philip Cappe	[2017] NSWSC 1053	Supreme Court of New South Wales	Australia - New South Wales	11 Aug 2017	AustLII
Parker v Parker	[2017] TASSC 37	Supreme Court of Tasmania	Australia - Tasmania	29 Jun 2017	AustLII
Danvest Pty Ltd v Commissioner of State Revenue	[2017] VSC 125	Supreme Court of Victoria	Australia - Victoria	31 Mar 2017	AustLII
Hungerford (by his tutor Ahadizadeh) v Richardson	[2017] NSWSC 297	Supreme Court of New South Wales	Australia - New South Wales	31 Mar 2017	AustLII
King v Adams	[2016] NSWSC 1798	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2016	AustLII
Woods & White v Hopkins	[2016] WASC 16	Supreme Court of Western Australia	Australia - Western Australia	22 Jan 2016	AustLII
TD 2016/17 - Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?	[2016] ATOTD 17	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/17 - Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?	[2016] ATOTD TD2016/17	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Park & Muller (liquidators of LM Investment Management Ltd) v Whyte (receiver of the LM First Mortgage Investment Fund)	[2015] QSC 283	Supreme Court of Queensland	Australia - Queensland	15 Oct 2015	AustLII
(No 2)	[2014] FamCA 599; (2014) 53 Fam LR 568	Family Court of Australia	Australia	4 Aug 2014	AustLII
Re Kevin McNamara & Son Pty Ltd	[2014] VSC 337; (2014) 287 FLR 96	Supreme Court of Victoria	Australia - Victoria	18 Jul 2014	AustLII
Howard v Commissioner of Taxation	[2014] HCA 21; (2014) 253 CLR 83; (2014) 309 ALR 1; (2014) 88 ALJR 667; (2014) 92 ATR 38	High Court of Australia	Australia - Commonwealth	11 Jun 2014	AustLII
Simonson Properties Pty Ltd v Hardy	[2014] NSWSC 229	Supreme Court of New South Wales	Australia - New South Wales	14 Mar 2014	AustLII
Howard v Commissioner of Taxation	[2014] HCATrans 42	High Court of Australia	Australia - Commonwealth	12 Mar 2014	AustLII
Bunnings Group Ltd v Asden Developments Pty Ltd	[2013] QCA 347; (2013) 1 Qd R 493; [2014] 1 Qd R 493	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	22 Nov 2013	AustLII
M & A Pharmachem Ltd v Laderma Pty Ltd	[2013] NSWDC 253	District Court of New South Wales	Australia - New South Wales	25 Oct 2013	AustLII
Yandina Investments Ltd v ANZ National Bank Ltd	[2013] NZCA 469	Court of Appeal of New Zealand	New Zealand	14 Oct 2013	NZLII
Kelly v Commissioner of Taxation	[2013] FCAFC 88; (2013) 213 FCR 460; (2013) 94 ATR 411	Federal Court of Australia	Australia - Commonwealth	8 Aug 2013	AustLII
Bonnin v Tal Life Ltd	[2013] SADC 98	District Court of South Australia	Australia - South Australia	26 Jul 2013	AustLII
Fowler v Commissioner of Taxation	[2013] FCAFC 69; (2013) 212 FCR 149; (2013) 92 ATR 595; [2013] ATC 20-398	Federal Court of Australia	Australia - Commonwealth	3 Jul 2013	AustLII
McPhee and Inspector-General in Bankruptcy	[2013] AATA 457	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII
Atwell v Roberts	[2013] WASCA 37; (2013) 43 WAR 507	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Jun 2013	AustLII
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd	[2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Feb 2013	AustLII
Re McPhee and Inspector General in Bankruptcy	[2012] AATA 628; (2012) 58 AAR 170	Administrative Appeals Tribunal	Australia	18 Sep 2012	AustLII
Yandina Investments Ltd v ANZ National Bank Ltd	[2012] NZHC 1389; (2012) 25 NZTC 20,129	High Court of New Zealand	New Zealand	20 Jun 2012	NZLII
Raulfs v Fishy Bite Pty Ltd	[2012] NSWCA 135	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 May 2012	AustLII
Kelly v Commissioner of Taxation	[2012] FCA 423; (2012) 88 ATR 409	Federal Court of Australia	Australia - Commonwealth	27 Apr 2012	AustLII
Fazio v Fazio	[2012] WASCA 72	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Mar 2012	AustLII
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR TR2012/D1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Leighton v Commissioner of Taxation	[2011] FCAFC 96	Federal Court of Australia	Australia - Commonwealth	10 Aug 2011	AustLII
Coshott v Parker	[2011] NSWSC 786	Supreme Court of New South Wales	Australia - New South Wales	28 Jul 2011	AustLII
McPhee and Inspector-General in Bankruptcy	[2011] AATA 322	Administrative Appeals Tribunal	Australia	13 May 2011	AustLII
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark	[2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236	Federal Court of Australia	Australia - Commonwealth	21 Jan 2011	AustLII
Leveraged Equities Ltd v Goodridge	[2011] FCAFC 3; (2011) 191 FCR 71; (2011) 274 ALR 655	Federal Court of Australia	Australia - Commonwealth	18 Jan 2011	AustLII
Bostik Australia Pty Ltd: Total SA Free Share Plan	[2011] ATOCR 101	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Bostik Australia Pty Ltd: Total SA Free Share Plan	[2011] ATOCR CR2011/101	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commissioner of State Taxation v Cyril Henschke Pty Ltd	[2010] HCA 43; (2010) 242 CLR 508; (2010) 272 ALR 440; (2010) 85 ALJR 174; 78 ATR 1; (2010) 80 ACSR 626	High Court of Australia	Australia - Commonwealth	1 Dec 2010	AustLII
Leighton v Commissioner of Taxation	[2010] FCA 1086	Federal Court of Australia	Australia - Commonwealth	6 Oct 2010	AustLII
Tiver v Official Trustee in Bankruptcy	[2010] FCA 620; (2010) 187 FCR 1; (2010) 269 ALR 522	Federal Court of Australia	Australia - Commonwealth	18 Jun 2010	AustLII
Phillips v MacDonnells Solicitor	[2010] QSC 62	Supreme Court of Queensland	Australia - Queensland	9 Mar 2010	AustLII
Goodridge v Macquarie Bank Ltd	[2010] FCA 67; (2010) 265 ALR 170; [2010] ASC 155-105	Federal Court of Australia	Australia - Commonwealth	12 Feb 2010	AustLII
Commissioner of State Taxation v Henschke	[2010] HCATrans 23	High Court of Australia	Australia - Commonwealth	12 Feb 2010	AustLII
Minister for Immigration and Citizenship v Hart	[2009] FCAFC 112; (2009) 179 FCR 212; (2009) 111 ALD 502	Federal Court of Australia	Australia - Commonwealth	31 Aug 2009	AustLII
Seachange Management Pty Ltd v Pital Business Pty Ltd	[2009] VSCA 139; (2009) 23 VLR 396; (2009) 23 VR 396	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Jun 2009	AustLII
Cyril Henschke Pty Ltd v Commissioner of State Taxation	[2009] SASC 148; (2009) 104 SASR 22; [2009] ATC 20-104	Supreme Court of South Australia	Australia - South Australia	29 May 2009	AustLII
Landmark Operations Ltd v J Tiver Nominees Pty Ltd	[2009] SASC 118	Supreme Court of South Australia	Australia - South Australia	4 May 2009	AustLII
Attwell v Roberts (No 3)	[2009] WASC 96	Supreme Court of Western Australia	Australia - Western Australia	17 Apr 2009	AustLII
Trinkler v Beale	[2009] NSWCA 30; (2009) 72 NSWLR 365	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Mar 2009	AustLII
Hunt v Kallinicos	[2009] NSWCA 5	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Jan 2009	AustLII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR GSTR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Cyril Henschke Pty Ltd v Commissioner of State Taxation	[2008] SASC 360; (2008) 104 SASR 1; (2008) 74 ATR 624; [2008] ATC 20-088	Supreme Court of South Australia	Australia - South Australia	18 Dec 2008	AustLII
GSTR 2008/D3 - Goods and services tax: partitioning of land	[2008] ATODGSTR GSTR2008/D3	Australian Taxation Office	Australia - Commonwealth	25 Jun 2008	AustLII
Re Mews and FCT	[2008] AATA 357; [2008] ATC 10-025; 71 ATR 887	Administrative Appeals Tribunal	Australia	30 Apr 2008	AustLII
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership?	[2008] ATOTD TD2008/24	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/24 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a Co (not being a Part X Australian resident) to an Australian resident Co which receives it in its capacity as a partner in a partnership?	[2008] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII
Deputy Commissioner of Taxation v Bluebottle UK Ltd	[2006] NSWCA 360; (2006) 68 NSWLR 558; 64 ATR 621	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Dec 2006	AustLII
Bluebottle UK Ltd v Deputy Commissioner of Taxation	[2006] NSWSC 706; 201 FLR 375; (2006) 233 ALR 747; 58 ACSR 536; 63 ATR 464	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2006	AustLII
Cash Resources Australia Pty Ltd v Reid	[2006] SADC 45	District Court of South Australia	Australia - South Australia	28 Apr 2006	AustLII
Pacific Brands Sport & Leisure Pty Ltd v Underworks Pty Ltd	[2006] FCAFC 40; (2006) 149 FCR 395; (2006) 230 ALR 56	Federal Court of Australia	Australia - Commonwealth	23 Mar 2006	AustLII
McDiarmid v Rycar Pty Ltd	[2006] WADC 39	District Court of Western Australia	Australia - Western Australia	20 Mar 2006	AustLII
Phillips v Spinaze	[2005] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Sep 2005	AustLII
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements	[2005] ATOTR TR2005/7	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements	[2005] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Atwell v Roberts	[2004] WASC 120	Supreme Court of Western Australia	Australia - Western Australia	3 Jun 2004	AustLII
Jakab and Repatriation Commission	[2004] AATA 428	Administrative Appeals Tribunal	Australia	30 Apr 2004	AustLII
GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement	[2004] ATOGSTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement	[2004] ATOGSTR GSTR2004/4	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2003/D4 - Goods and Services Tax: general law partnerships	[2003] ATODGSTR GSTR2003/D4	Australian Taxation Office	Australia - Commonwealth	2 Apr 2003	AustLII
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII
GSTR 2003/13 - Goods and services tax: general law partnerships	[2003] ATOGSTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/6 - Income tax: attribution of personal services income	[2003] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/6 - Income tax: attribution of personal services income	[2003] ATOTR TR2003/6	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/13 - Goods and services tax: general law partnerships	[2003] ATOGSTR GSTR2003/13	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Baker Johnson v Jorgensen	[2002] QDC 205	District Court of Queensland	Australia - Queensland	26 Jul 2002	AustLII
Rushton (Qld) Pty Ltd v Rushton (NSW) Pty Ltd	[2002] QCA 210; [2003] 1 Qd R 320	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Jun 2002	AustLII
Hasleby v Dragicevich	[2002] WASC 159	Supreme Court of Western Australia	Australia - Western Australia	20 Jun 2002	AustLII
Counsel v Repatriation Commission	[2002] FCAFC 201; (2002) 122 FCR 476; 72 ALD 204; 35 AAR 163	Federal Court of Australia	Australia - Commonwealth	20 Jun 2002	AustLII
Global Custodians Ltd v Mesh	[2002] NSWSC 47	Supreme Court of New South Wales	Australia - New South Wales	14 Feb 2002	AustLII
TD 2002/24 - Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?	[2002] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TD 2002/24 - Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?	[2002] ATOTD TD2002/24	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
McGowan v Commissioner of Stamp Duties	[2001] QCA 236; [2002] 2 Qd R 499	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Jun 2001	AustLII
Elfic Ltd v Macks	[2001] QCA 219; 162 FLR 41	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	6 Jun 2001	AustLII
Gould v TCN Channel Nine Pty Ltd	[2000] NSWSC 707	Supreme Court of New South Wales	Australia - New South Wales	18 Jul 2000	AustLII
Clough v Queensland Law Society Incorporated	[2000] QCA 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	7 Jul 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Burton v Belgravia Investments Pty Ltd	[1999] FCA 1840	Federal Court of Australia	Australia - Commonwealth	24 Dec 1999	AustLII
Fullston v Dignan	[1999] SASC 452; (1999) 75 SASR 367	Supreme Court of South Australia	Australia - South Australia	21 Oct 1999	AustLII
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII
Husher v Husher	[1999] HCA 47; (1999) 197 CLR 138; (1999) 165 ALR 384; (1999) 73 ALJR 1414; [1999] Aust Torts Reports 81-519; (1999) 16 Leg Rep 14	High Court of Australia	Australia - Commonwealth	9 Sep 1999	AustLII
Global Custodians Ltd v Mesh	[1999] NSWSC 624	Supreme Court of New South Wales	Australia - New South Wales	25 Jun 1999	AustLII
TR 1999/16 - Income tax: capital gains: goodwill of a business	[1999] ATOTR TR1999/16	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/16 - Income tax: capital gains: goodwill of a business	[1999] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Kiwi Brands Pty Ltd v Commission of Taxation	[1998] FCA 1595	Federal Court of Australia	Australia - Commonwealth	11 Dec 1998	AustLII
Rankine v Rankine	[1998] QSC 48	Supreme Court of Queensland	Australia - Queensland	3 Apr 1998	AustLII
Japan Abrasive Materials Pty Ltd v Australian Fused Materials Pty Ltd	[1998] WASC 60	Supreme Court of Western Australia	Australia - Western Australia	27 Feb 1998	AustLII
Suncorp Insurance and Finance v Commissioner of Stamp Duties	[1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Jul 1997	AustLII
Roy v Maddocks	[1997] NSWCA 269	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Feb 1997	AustLII
John Maxwell Roy v Margaret Anita Maddocks	[1997] NSWSC 59	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 1997	AustLII
Nosic v Zurich Australian Life Insurance	[1995] QCA 519	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Nov 1995	AustLII
Liedig v Commissioner of Taxation	[1994] FCA 1058; (1994) 50 FCR 461; 121 ALR 561; (1994) 28 ATR 141	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII
Best & Best	[1993] FamCA 107; (1993) 116 FLR 343; [1993] FLC 92-418; (1993) 16 Fam LR 937	Family Court of Australia	Australia	8 Oct 1993	AustLII
TR 93/36 - Income tax: assessability of commissions paid by investment funds to intermediaries	[1993] ATOTR TR93/36	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/36 - Income tax: assessability of commissions paid by investment funds to intermediaries	[1993] ATOTR 36	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Taxation Appeals	[1991] AATA 205; 22 ATR 3437	Administrative Appeals Tribunal	Australia	6 Sep 1991	AustLII
Re Taxation Appeals	[1991] AATA 148; 22 ATR 3244	Administrative Appeals Tribunal	Australia	13 Jun 1991	AustLII
Hadlee v Commissioner of Inland Revenue	[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721	Court of Appeal of New Zealand	New Zealand	31 May 1991	NZLII
It 2608 - Income Tax: Assignment of Partnership Interests	[1990] ATOITR IT2608	Australian Taxation Office	Australia - Commonwealth	23 Aug 1990	AustLII
Re Taxation Appeals	[1990] AATA 52; 21 ATR 3281	Administrative Appeals Tribunal	Australia	9 Mar 1990	AustLII
It 2540 - Income Tax : Capital Gains : Application To Disposals of Partnership Assets and Partnership Interests	[1989] ATOITR IT2540	Australian Taxation Office	Australia - Commonwealth	22 Jun 1989	AustLII
It 2501 - Income Tax : Assignment of Partnership Interests	[1988] ATOITR IT2501	Australian Taxation Office	Australia - Commonwealth	27 Oct 1988	AustLII
NT88/533 and Commissioner of Taxation	[1988] AATA 683; 19 ATR 3987	Administrative Appeals Tribunal	Australia	7 Oct 1988	AustLII
Re Bonfam Pty Ltd (As Trustee of the MJ Rishworth Family Trust) v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 254	Federal Court of Australia	Australia - Commonwealth	22 Jul 1988	AustLII
Booth v FCT	[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40	High Court of Australia	Australia - Commonwealth	16 Dec 1987	AustLII
QT85/2845 and Commissioner of Taxation	[1987] AATA 457	Administrative Appeals Tribunal	Australia	11 Dec 1987	AustLII
Battye and Repatriation Commission	[1987] AATA 673	Administrative Appeals Tribunal	Australia	12 Jun 1987	AustLII
IT 2403 - Income tax : purported assignment of proportion of salary and wages ineffective	[1987] ATOITR IT2403	Australian Taxation Office	Australia - Commonwealth	28 May 1987	AustLII
NT86/4555 and Commissioner of Taxation	[1986] AATA 419	Administrative Appeals Tribunal	Australia	17 Dec 1986	AustLII
FCT v Galland	[1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69	High Court of Australia	Australia - Commonwealth	16 Dec 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Douglas Franklin Booth	[1986] FCA 330	Federal Court of Australia	Australia - Commonwealth	6 Oct 1986	AustLII
IT 2330 - Income Tax : Income Splitting	[1986] ATOITR IT2330	Australian Taxation Office	Australia - Commonwealth	30 Jun 1986	AustLII
Re Mondin; Ex parte Bradshaw (As Trustee of the Property of Mondin, a Debtor)	[1985] FCA 193; (1985) 6 FCR 430; (1985) 60 ALR 439; 16 ATR 490	Federal Court of Australia	Australia - Commonwealth	7 Jun 1985	AustLII
Construction Engineering (Aust) Pty Ltd v Hexyl Pty Ltd	[1985] HCA 13; (1985) 155 CLR 541; 58 ALR 411; 59 ALJR 393	High Court of Australia	Australia - Commonwealth	12 Mar 1985	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland	[1984] FCA 402	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII
Re Gary Tupicoff v the Commissioner of Taxation	[1984] FCA 353	Federal Court of Australia	Australia - Commonwealth	21 Nov 1984	AustLII
Gulland v Commissioner of Taxation	[1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII
Mannigel v Aitken	[1983] FCA 183; (1983) 48 ALR 433; (1983) 77 FLR 406	Federal Court of Australia	Australia - Commonwealth	16 Aug 1983	AustLII
FCT v Walsh	[1983] FCA 132; (1983) 48 ALR 253; 69 FLR 240; (1983) 14 ATR 399	Federal Court of Australia	Australia - Commonwealth	5 Jul 1983	AustLII
Watson v Ralph	[1982] HCA 35; (1982) 148 CLR 646; 41 ALR 270; 56 ALJR 612	High Court of Australia	Australia - Commonwealth	8 Jun 1982	AustLII
O ’ Brien v Komesaroff	[1982] HCA 33; (1982) 150 CLR 310; 41 ALR 255; 56 ALJR 681	High Court of Australia	Australia - Commonwealth	21 May 1982	AustLII
Master Grocers' Association of Victoria v Northern District Grocers Co-operative Ltd	[1983] VicRp 16; [1983] 1 VR 195		Australia - Victoria	29 Oct 1981	AustLII
"Group legal services in Australia"	[1981] UNSWLawTD 5	Evans, John Adsett	Australia	circa 1981	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Resolving Priority Competitions between PPSA Security Interests and Non- PPS Interests"	(2021) 44 University of New South Wales Law Journal 811	Waldman, Adam	Australia	circa 2021	AustLII
"Australia's GAAR Turns 40: in Its Prime or Mid-Life Crisis?"	[2021] VUWLawRw 44	Stewart, Miranda	New Zealand	circa 2021	NZLII
"The Impact of the Personal Property Securities Act on Assignments of Accounts"	(2013) 37 Melbourne University Law Review 415	Stumbles, John G H	Australia	circa 2013	AustLII
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
"Tax Reviews in Australia: A Short Primer"	[2009] UNSWLRS 24	Evans, Chris; Krever, Richard	Australia	circa 2009	AustLII
"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures"	(2007) 10 Journal of Australian Taxation 53	Pennicott, Scott	Australia	circa 2007	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII
"The Goodwill Roll-Off Effect in Partnerships"	(2000) 3 Journal of Australian Taxation 56	Pearson, Greg	Australia	circa 2000	AustLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law"	(1999) 21 Sydney Law Review 453	Stewart, Miranda	Australia	circa 1999	AustLII
"Principles of Disclaimer of Gifts"	(1999) 28 University of Western Australia Law Review 65	Crago, Neville	Australia - Western Australia	circa 1999	AustLII
Drafting Styles: Fuzzy or Fussy?	[1996] MurUEJL 17	Murdoch University Electronic Journal of Law	Australia	circa 1996	AustLII
"Lionel Murphy and the Jurispurdence of the High Court Ten Years On"	(1996) 15 University of Tasmania Law Review 22	Campbell, Lisbeth	Australia - Tasmania	circa 1996	AustLII
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"Maughan v Elders Finance and Investments Ltd"	[1987] AUMPLawAYbk 29	Forbes, JRS	Australia	circa 1987	AustLII
"General Principles of the Taxation of Fringe Benefits"	(1983-1985) 10 Sydney Law Review 90	Vann, R J	Australia	circa 1985	AustLII
"Group legal services in Australia"	[1981] UNSWLawTD 5	Evans, John Adsett	Australia	circa 1981	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd	[1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217	High Court of Australia	Australia - Commonwealth	5 Jun 1974	AustLII
Hollyock v FCT	[1971] HCA 43; (1971) 125 CLR 647; 45 ALJR 572; 2 ATR 601	High Court of Australia	Australia - Commonwealth	29 Oct 1971	AustLII
Kelly v Inland Revenue Commissioner (NZ)	(1969) 1 ATR 380		Australia	circa 1969	Legal Online / Westlaw
Johnstone v Inland Revenue Commissioner (NZ)	(1966) 10 AITR 222		Australia	circa 1966
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII
Stewart Dawson Holdings Pty Ltd v Commissioner of Taxation	(1965) 39 ALJR 300		Australia	circa 1965
(1965) 10 Aitr 113	(1965) 10 AITR 113		Australia	circa 1965
Spratt v Commissioner of Inland Revenue	[1964] NZLR 272		New Zealand	circa 1964	LexisNexis
Bolton v FCT	[1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378		Australia	circa 1964	LexisNexis AU
Peate v FCT	(1964) 111 CLR 443		Australia - Commonwealth	circa 1964	Legal Online / Westlaw
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII
Arcus v Commissioner of Inland Revenue (NZ)	[1963] NZLR 324		New Zealand	circa 1963	LexisNexis
Livingston v Commissioner of Stamp Duties (Qld)	[1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534	High Court of Australia	Australia - Commonwealth	16 Dec 1960	AustLII
(1956) 1 WLR 397	(1956) 1 WLR 397		United Kingdom	circa 1956	LexisNexis / Westlaw
Walter and Sullivan Ltd v J Murphy and Sons Ltd	[1955] 2 QB 584; [1955] 1 All ER 853		United Kingdom	circa 1955	LexisNexis / Westlaw
Parkins v Warwick	(1943) 25 Tax Cas 419		United Kingdom	circa 1943
Bakewell v Deputy FCT (SA)	[1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII
Williams v Atlantic Assurance Co Ltd	(1933) 1 KB 81		United Kingdom	circa 1933	LexisNexis / Westlaw
Howey v FCT	[1930] HCA 45; (1930) 44 CLR 289; 37 ALR 7; (1930) 1 ATD 139	High Court of Australia	Australia - Commonwealth	8 Dec 1930	AustLII
Re Steel Wing Co Ltd	[1921] 1 Ch 349	Court of Chancery	United Kingdom	circa 1921	LexisNexis / Westlaw
Re Pain	[1919] 1 Ch 38	Court of Chancery	United Kingdom	circa 1919	LexisNexis / Westlaw
Re Lind	[1915] 2 Ch 345	Court of Chancery	United Kingdom	circa 1915	LexisNexis / Westlaw
Inland Revenue Comrs v Gribble	[1913] UKLawRpKQB 78; [1913] 3 KB 212		United Kingdom	25 Apr 1913	CommonLII
Hocking v Western Australian Bank	[1909] HCA 68; (1909) 9 CLR 738; 16 ALR 161	High Court of Australia	Australia - Commonwealth	3 Nov 1909	AustLII
Dodson v Downey	[1901] UKLawRpCh 142; (1901) 2 Ch 620		United Kingdom	30 Jul 1901	CommonLII
Tailby v Official Receiver	[1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75		United Kingdom	30 Jul 1888	CommonLII
Earl of Zetland v Lord Advocate	(1878) 3 AC 505		United Kingdom	circa 1878	LexisNexis / Westlaw
Holroyd v Marshall	[1862] EngR 963; [1861-73] All ER 414; 10 HLCas 191; 11 ER 999	House of Lords	United Kingdom	circa 1861	CommonLII
R v Gulyas	15 A Crim R 472; 2 NSWLR 260		Australia	circa 1974	Legal Online / Westlaw