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

FCT v Whitfords Beach Pty Ltd     283

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
Automotive Invest Pty Ltd v Commissioner of Taxation	[2024] HCA 36; (2024) 98 ALJR 1245	High Court of Australia	Australia - Commonwealth	16 Oct 2024	AustLII		5
Pambris v Makis	[2024] NSWSC 1289	Supreme Court of New South Wales	Australia - New South Wales	14 Oct 2024	AustLII
WOHB Pty Ltd v Williams	[2024] QDC 94	District Court of Queensland	Australia - Queensland	20 Jun 2024	AustLII		1
Guo v Minister for Immigration, Citizenship and Multicultural Affairs	[2024] FedCFamC2G 474	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	28 May 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Sampson v Lorebray Pty Ltd	[2023] NSWSC 1650	Supreme Court of New South Wales	Australia - New South Wales	22 Dec 2023	AustLII		3
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Qantas Airways Ltd v Transport Workers Union of Australia	[2023] HCA 27; (2023) 278 CLR 571; (2023) 412 ALR 134; (2023) 97 ALJR 711	High Court of Australia	Australia - Commonwealth	13 Sep 2023	AustLII		26
Makrylos v Commissioner of Taxation	[2023] FCA 971	Federal Court of Australia	Australia - Commonwealth	17 Aug 2023	AustLII
Taylor v Lay	[2023] NSWCATCD 66	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	19 Jun 2023	AustLII
Adaz Nominees Pty Ltd v Castleway Pty Ltd	[2023] VSC 129	Supreme Court of Victoria	Australia - Victoria	22 Mar 2023	AustLII		3
Moreton Resources Ltd and Industry Innovation and Science Australia (Taxation)	[2022] AATA 3804	Administrative Appeals Tribunal	Australia	21 Sep 2022	AustLII		3
Hamon v City of Victor Harbor	[2022] SADC 101	District Court of South Australia	Australia - South Australia	31 Aug 2022	AustLII
Kelsey v Logan City Council (No 9)	[2022] QIRC 342	Queensland Industrial Relations Commission	Australia - Queensland	30 Aug 2022	AustLII		5
Electoral Commission of Queensland v Palmer Leisure Australia Pty Ltd	[2022] QSC 169	Supreme Court of Queensland	Australia - Queensland	18 Aug 2022	AustLII
Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation (Taxation)	[2022] AATA 628	Administrative Appeals Tribunal	Australia	4 Apr 2022	AustLII
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII		6
McCarthy and Commissioner of Taxation (Taxation)	[2021] AATA 1511	Administrative Appeals Tribunal	Australia	28 May 2021	AustLII
Kelsey v Logan City Council (No 8)	[2021] QIRC 114	Queensland Industrial Relations Commission	Australia - Queensland	1 Apr 2021	AustLII		11
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation)	[2020] AATA 1014	Administrative Appeals Tribunal	Australia	24 Apr 2020	AustLII		2
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Skiba v Serendipity (WA) Pty Ltd t/as Advanced Personal Management	[2019] NSWCATAP 224	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	10 Sep 2019	AustLII		5
Environmental Group Ltd v Bowd	[2019] FCA 951; (2019) 288 IR 396; (2019) 137 ACSR 352	Federal Court of Australia	Australia - Commonwealth	21 Jun 2019	AustLII		33
Chottabhai Patel Holdings v Commissioner of Inland Revenue	[2019] FJCA 65	Court of Appeal of Fiji	Fiji	10 May 2019	PacLII
Brain v Chief Executive Officer, Fiji Revenue and Customs Authority	[2019] FJCA 42	Court of Appeal of Fiji	Fiji	8 Mar 2019	PacLII
Princess Chloe Pty Ltd v Bellaveau Pty Ltd (Civil Claims)	[2019] VCAT 154	Victorian Civil and Administrative Tribunal	Australia - Victoria	31 Jan 2019	AustLII		3
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Robinson v Western Union Business Solutions (Australia) Pty Ltd	[2018] FCA 1913	Federal Court of Australia	Australia - Commonwealth	30 Nov 2018	AustLII		5
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
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation	[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1	Federal Court of Australia	Australia - Commonwealth	10 Aug 2018	AustLII		11
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Lauvan Pty Ltd v Bega	[2018] NSWSC 154; (2018) 330 FLR 1	Supreme Court of New South Wales	Australia - New South Wales	22 Feb 2018	AustLII		26
JA); Lauvan Pty Ltd v Bega (No 2)	[2018] NSWSC 155	Supreme Court of New South Wales	Australia - New South Wales	22 Feb 2018	AustLII		2
Hi-Rise Access Pty Ltd v Standards Australia Ltd	[2017] FCA 604	Federal Court of Australia	Australia - Commonwealth	30 May 2017	AustLII		3
TR 2017/4 - Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account	[2017] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/4 - Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account	[2017] ATOTR TR2017/4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Doutch v Commissioner of Taxation	[2016] FCAFC 166; (2016) 248 FCR 211; (2016) 104 ATR 394	Federal Court of Australia	Australia - Commonwealth	2 Dec 2016	AustLII		2
Melbourne City Investments Pty Ltd v Treasury Wine Estates Ltd	[2016] FCA 787; (2016) 243 FCR 474; (2016) 114 ACSR 499	Federal Court of Australia	Australia - Commonwealth	5 Jul 2016	AustLII		26
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 2016	AustLII
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui	[2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54	Hong Kong Court of Final Appeal	Hong Kong	4 Feb 2016	HKLII		3
Mould v Commissioner of State Revenue	[2015] VSCA 285; (2015) 2015 ATC 20-537	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Oct 2015	AustLII		7
Gladio Pty Ltd v Buckworth	[2015] NSWSC 922	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2015	AustLII		5
Criterion Prestige Pty Ltd and Commissioner of Taxation	[2015] AATA 468	Administrative Appeals Tribunal	Australia	30 Jun 2015	AustLII
JRP (Hong Kong) Ltd v Chief Execitive Authority, Fiji Revenue and Customs Authority	[2015] FJHC 445	High Court of Fiji	Fiji	18 Jun 2015	PacLII
Murphy v Victoria (No 2)	[2014] VSC 404	Supreme Court of Victoria	Australia - Victoria	10 Sep 2014	AustLII		3
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation	[2014] AATA 337; (2014) 98 ATR 671	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		7
August v Commissioner of Taxation	[2013] FCAFC 85; 94 ATR 376; (2013) 2013 ATC 20-406	Federal Court of Australia	Australia - Commonwealth	7 Aug 2013	AustLII		45
Hills Shire Council v Sales Search Pty Ltd	[2013] NSWLEC 103	Land and Environment Court of New South Wales	Australia - New South Wales	12 Jul 2013	AustLII		2
Moloney v Motor Accident Commission	[2013] SASCFC 58	Supreme Court of South Australia - Full Court	Australia - South Australia	27 Jun 2013	AustLII		1
New Zealand v Fiji Revenue & Customs Authority	[2013] FJTT 9		Fiji	16 May 2013	PacLII
Police v Holloway; Police v Vithoulkas	[2013] SASC 2	Supreme Court of South Australia	Australia - South Australia	18 Jan 2013	AustLII		4
A Property Management and Investment Co v Fiji Revenue and Customs Authority	[2013] FJTT 3		Fiji	3 Jan 2013	PacLII		7
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
Barescape Pty Ltd v Bacchus Holdings Pty Ltd (No 9)	[2012] NSWSC 984	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 2012	AustLII		28
August v Commissioner of Taxation	[2012] FCA 682	Federal Court of Australia	Australia - Commonwealth	28 Jun 2012	AustLII		1
Mehta and Commissioner of Taxation	[2012] AATA 208	Administrative Appeals Tribunal	Australia	13 Apr 2012	AustLII
Taxpayer A v Fiji Revenue & Customs Authority	[2012] FJTT 3		Fiji	31 Jan 2012	PacLII		5
CR 2012/14 - Income tax: Oceania Capital Partners Ltd: return of capital and off-market share buy-back	[2012] ATOCR CR2012/14	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/14 - Income tax: Oceania Capital Partners Ltd: return of capital and off-market share buy-back	[2012] ATOCR 14	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
"Table of Cases"	[2012] ELECD 48	Edited Legal Collections Data	Australia	circa 2012	AustLII
Dooralong Residents Action Group Pty Ltd v Wyong Shire Council	[2011] NSWLEC 251; (2011) 186 LGERA 274	Land and Environment Court of New South Wales	Australia - New South Wales	20 Dec 2011	AustLII		20
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Montemaggiori v Wilson	[2011] WASCA 177; (2011) 58 MVR 497	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Aug 2011	AustLII		42
Shone v Davies	[2011] WADC 56	District Court of Western Australia	Australia - Western Australia	11 Apr 2011	AustLII		1
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues	[2011] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues	[2011] ATOTR TR2011/6	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Shakespeare Haney Securities Ltd v Crawford	[2009] QCA 85; [2009] 2 Qd R 156	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	9 Apr 2009	AustLII		25
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR TR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Australian Securities and Investments Commission v Sydney Investment House Equities Pty Ltd	[2008] NSWSC 1224; (2008) 69 ACSR 1	Supreme Court of New South Wales	Australia - New South Wales	21 Nov 2008	AustLII		28
Downe v Sydney West Area Health Service (No 2)	[2008] NSWSC 159; (2008) 218 FLR 268; (2008) 71 NSWLR 633; (2008) 174 IR 385	Supreme Court of New South Wales	Australia - New South Wales	3 Jul 2008	AustLII		48
Re Lean and FCT	[2008] AATA 519; [2008] ATC 10-032; 71 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2008	AustLII
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Klein and Commissioner of Taxation	[2007] AATA 1869; 70 ATR 572	Administrative Appeals Tribunal	Australia	17 Oct 2007	AustLII
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544	Federal Court of Australia	Australia - Commonwealth	25 Sep 2007	AustLII		43
Re Taxpayer and FCT	[2007] AATA 1228; 66 ATR 771	Administrative Appeals Tribunal	Australia	12 Apr 2007	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
Lean v Bates & Spoehr (Strata & Community Schemes)	[2007] NSWCTTT 34	Consumer, Trader and Tenancy Tribunal of New South Wales	Australia - New South Wales	10 Jan 2007	AustLII
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Pascoe v Duarte	[2006] NSWSC 1233	Supreme Court of New South Wales	Australia - New South Wales	22 Nov 2006	AustLII
Pacific National (ACT) Ltd v Queensland Rail	[2006] FCA 91; [2006] ATPR (Digest) 46-268; [2006] ATPR 42-268	Federal Court of Australia	Australia - Commonwealth	16 Feb 2006	AustLII		20
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
"The role of computers in judicial reasoning and analysis"	[2006] NZYbkNZJur 19	Iredale, Ian	New Zealand	circa 2006	NZLII
Re Taxpayer and FCT	[2005] AATA 1156; 61 ATR 1086	Administrative Appeals Tribunal	Australia	22 Nov 2005	AustLII		1
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII		7
Shell Petroleum Co Ltd v FCT	[2005] FCA 982; (2005) 60 ATR 173	Federal Court of Australia	Australia - Commonwealth	21 Jul 2005	AustLII		6
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
Australian Competition and Consumer Commission v Gary Peer & Associates Pty Ltd	[2005] FCA 404; (2005) 142 FCR 506; 65 IPR 1; [2005] ANZ Conv R 345	Federal Court of Australia	Australia - Commonwealth	13 Apr 2005	AustLII		17
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR TR2005/15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
Klein v Minister for Education	[2004] WADC 153	District Court of Western Australia	Australia - Western Australia	26 Jul 2004	AustLII		3
Pranata and Minister for Immigration, Multicultural and Indigenous Affairs	[2004] AATA 517	Administrative Appeals Tribunal	Australia	24 May 2004	AustLII		2
Body Corporate, Villa Edgewater Cts 23092 and Commissioner of Taxation	[2004] AATA 425; 55 ATR 1162	Administrative Appeals Tribunal	Australia	29 Apr 2004	AustLII		10
FCT v Asiamet (No 1) Resources Pty Ltd	[2004] FCAFC 73; (2004) 137 FCR 146; 55 ATR 239	Federal Court of Australia	Australia - Commonwealth	30 Mar 2004	AustLII		11
Webster v Havyn Pty Ltd	[2004] NSWSC 227; 12 BPR 22,119; [2004] Aust Contract Reports 90-197	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2004	AustLII		5
Village Building Co Ltd v Canberra International Airport Pty Ltd (No 2)	[2004] FCA 133; (2004) 134 FCR 422; (2004) 208 ALR 98; [2004] ATPR 41-979; [2004] Aust Contract Reports 90-190	Federal Court of Australia	Australia - Commonwealth	25 Feb 2004	AustLII		28
CPSU, the Community and Public Sector Union - re Appeals against refusals to find industrial dispute; jurisdiction; whether classes of employment subject to dispute within eligibility coverage of CPSU, the Community and Public Sector Union, (CPSU); construction of eligibility rule; leave to appeal allowed; meaning of expression 'part of a business, whose principal function is incidental, ancillary or complementary to the supply of telecommunication services'; whether activities of employers properly characterised as being within that industry description; principles of construction of union eligibility rule; manner in which rule came about is a relevant consideration in construction of rule; consideration of history of rule in perspective with use of similar words in statute and case law; use of expressions elsewhere in rules; meaning of 'business', 'part of a business' and 'principal function'; history of reference to 'part of a single business' in enterprise bargaining and transmission of business provisions in Act; consideration of reasons given by designated Presidential Member when making initial alteration and reasons stated for second alteration; for the purpose of the rule, 'business' connotes the organisation of work or resources by an employer, for commercial, public purpose or like activity; 'part of a business' connotes an identifiable or discrete activity within a business of the kind described; the expression 'whose principal function' denotes a requirement that, from the whole or substantial portion of the relevant business or organisation of work, the effective outcome be activity of the relevant description; the organisation of work by EDS pursuant to a contract for services to support systems used by Telstra and the organisation of work by it within a particular organisational unit within the CPSUs eligibility coverage; so is the organisation of work by IBM GSA pursuant to a contract for services to Telstra; each appeal allowed; finding of dispute made on determination of each appeal - PR939419		Australian Industrial Relations Commission	Australia	17 Oct 2003	AustLII
Westpac Banking Corporation v Commissioner of Stamp Duties	[2003] QSC 483	Supreme Court of Queensland	Australia - Queensland	24 Sep 2003	AustLII		1
Universal Music Australia Pty Ltd v Australian Competition and Consumer Commission	[2003] FCAFC 193; (2003) 131 FCR 529; 57 IPR 353; [2003] ATPR 41-947; 201 ALR 636	Federal Court of Australia	Australia - Commonwealth	22 Aug 2003	AustLII		92
Commissioner of State Revenue v Purdale Holdings Pty Ltd	[2003] VSC 289; 53 ATR 488	Supreme Court of Victoria	Australia - Victoria	15 Aug 2003	AustLII		4
Hearn v O ’ Rourke	[2003] FCAFC 78; (2003) 129 FCR 64; [2003] ATPR 41-931	Federal Court of Australia	Australia - Commonwealth	2 May 2003	AustLII		44
Fox v Robinson	[2003] FMCA 107	Federal Magistrates Court of Australia	Australia	31 Mar 2003	AustLII		8
NT Power Generation Pty Ltd v Power and Water Authority	[2002] FCAFC 302; (2002) 122 FCR 399; [2003] ATPR 41-909	Federal Court of Australia	Australia - Commonwealth	2 Oct 2002	AustLII		33
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		27
Sirway Asia Pacific Pty Ltd v Commonwealth	[2002] FCA 1152; [2002] ATPR (Digest) 46-226; [2002] ATPR 46-226	Federal Court of Australia	Australia - Commonwealth	18 Sep 2002	AustLII		22
Ford and Dairy Adjustment Authority	[2002] AATA 712; 71 ALD 788	Administrative Appeals Tribunal	Australia	21 Aug 2002	AustLII
Re Buchan and Dairy Adjustment Authority	[2002] AATA 644; 71 ALD 114	Administrative Appeals Tribunal	Australia	30 Jul 2002	AustLII		5
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR TR2002/4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Easts Van Villages Pty Ltd v Minister Administering the National Parks and Wildlife Act	[2001] NSWSC 559; [2001] Aust Contract Reports 90-132	Supreme Court of New South Wales	Australia - New South Wales	6 Jul 2001	AustLII		4
Minister of State for Employment, Workplace Relations and Small Business v Community & Public Sector Union	[2001] FCA 316; 109 FCR 303	Federal Court of Australia	Australia - Commonwealth	15 Jun 2001	AustLII		15
Saitta Pty Ltd v Commonwealth	[2001] VSC 170; (2001) 162 FLR 35	Supreme Court of Victoria	Australia - Victoria	31 May 2001	AustLII		10
FCT v Anovoy Pty Ltd	[2001] FCA 447; (2001) 47 ATR 51	Federal Court of Australia	Australia - Commonwealth	23 Apr 2001	AustLII		8
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII		65
Corrections Corporation of Australia Pty Ltd v Commonwealth	[2000] FCA 1280; (2000) 104 FCR 448; [2000] ATPR 41-787	Federal Court of Australia	Australia - Commonwealth	14 Sep 2000	AustLII		29
NT98/444-451, NT99/202 and Commissioner of Taxation	[2000] AATA 754; 45 ATR 1059	Administrative Appeals Tribunal	Australia	29 Aug 2000	AustLII		1
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Employment National Ltd v CPSU	[2000] FCA 452; (2000) 173 ALR 201; (2000) 97 IR 293	Federal Court of Australia	Australia - Commonwealth	11 Apr 2000	AustLII		6
Re Staff Development & Training Centre and Secretary, Department of Employment, Workplace Relations & Small Business	[2000] AATA 78; 30 AAR 330	Administrative Appeals Tribunal	Australia	8 Feb 2000	AustLII		5
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2		Australia	16 Nov 2000	AustLII		1
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
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
North Western Health Care Network v Health Services Union of Australia	[1999] FCA 897; (1999) 92 FCR 477; (1999) 52 FLR 477; 164 ALR 147	Federal Court of Australia	Australia - Commonwealth	2 Jul 1999	AustLII		31
Orbit Travel Services v Travel Compensation Fund	[1999] NSWCA 63	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Mar 1999	AustLII		6
Commissioner of Taxation v Glennan	[1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413	Federal Court of Australia	Australia - Commonwealth	26 Mar 1999	AustLII		63
McCurry v FCT	[1998] FCA 512; (1998) 39 ATR 121	Federal Court of Australia	Australia - Commonwealth	15 May 1998	AustLII		9
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
AT96/51 and Commissioner of Taxation	[1998] AATA 252; 38 ATR 1150	Administrative Appeals Tribunal	Australia	15 Apr 1998	AustLII
G E Crane & Sons Ltd v Commissioner of Stamp Duties	[1998] QCA 5	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Feb 1998	AustLII
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
Raylene Gwenda Anne Jeakings and Trevor Wayne Ward v The State School Teachers Union of WA (Inc),Peter Quinn, Brian Lindberg and Pat Byrne	[1998] WAIRComm 16	Western Australian Industrial Relations Commission	Australia - Western Australia	3 Feb 1998	AustLII
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
J S McMillan Pty Ltd v Commonwealth of Australia	[1997] FCA 619; (1997) 77 FCR 337	Federal Court of Australia	Australia - Commonwealth	15 Jul 1997	AustLII		4
David Fasold v Allen Roberts	[1997] FCA 439	Federal Court of Australia	Australia - Commonwealth	2 Jun 1997	AustLII
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
Applicant: Antti Ilmari Kallioinen IRT Reference: N97/00269 #number 9245	[1997] IRTA 9245	Immigration Review Tribunal	Australia	9 Apr 1997	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Antlers Pty Ltd (in liq) v Commissioner of Taxation	[1997] FCA 114	Federal Court of Australia	Australia - Commonwealth	28 Feb 1997	AustLII
Taxpayer and the Commissioner of Taxation	[1996] AATA 403; 34 ATR 1023	Administrative Appeals Tribunal	Australia	8 Nov 1996	AustLII		1
Selleck v Commissioner of Taxation	[1996] FCA 817	Federal Court of Australia	Australia - Commonwealth	16 Sep 1996	AustLII
Henry Francis Howden Selleck v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1779	Federal Court of Australia	Australia - Commonwealth	16 Sep 1996	AustLII
R v Owen	[1996] SASC 5574; (1996) 66 SASR 251; (1996) 87 A Crim R 213	Supreme Court of South Australia	Australia - South Australia	24 Apr 1996	AustLII		78
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR TR96/4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Samji v Commissioner of Inland Revenue	[1995] FJCA 25	Court of Appeal of Fiji	Fiji	10 Nov 1995	PacLII
Paspaley Pearls Pty Ltd v Johnston	[1995] NTSC 63; 120 FLR 377	Supreme Court of the Northern Territory	Australia - Northern Territory	7 Jun 1995	AustLII		4
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
K P Welding Construction Pty Ltd v Herbert	[1995] NTSC 1; (1995) 102 NTR 20; (1995) 124 FLR 52	Supreme Court of the Northern Territory	Australia - Northern Territory	4 Jan 1995	AustLII		13
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Electricity Trust of South Australia v Krone (Aust) Technique Pty Ltd	[1994] FCA 1209; (1994) 51 FCR 540; (1994) 123 ALR 202; [1994] ASC 58; 92 ANZ Conv R 74	Federal Court of Australia	Australia - Commonwealth	18 Jul 1994	AustLII		47
Joseph Gutwenger v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1187; 28 ATR 329	Federal Court of Australia	Australia - Commonwealth	30 Jun 1994	AustLII
Joseph Gutwenger v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1081	Federal Court of Australia	Australia - Commonwealth	12 May 1994	AustLII
Meridian Global Funds Management Asia Ltd v Securities Commission CA4/92	[1993] NZCA 664; [1994] 2 NZLR 291; (1994) 7 NZCLC 260,473	Court of Appeal of New Zealand	New Zealand	17 Dec 1993	NZLII		5
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
Warriewood Valley Pty Ltd As Trustee of the Jill Trust v the Commissioner of Taxation	[1993] FCA 396; (1993) 26 ATR 270	Federal Court of Australia	Australia - Commonwealth	20 Aug 1993	AustLII		10
Australian Health Insurance Association Ltd v Esso Australia Pty Ltd	[1993] FCA 376; (1993) 41 FCR 450; (1993) 116 ALR 253; (1993) 7 ANZ Insurance Cases 61-195	Federal Court of Australia	Australia - Commonwealth	12 Aug 1993	AustLII		33
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92	[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171	High Court of New Zealand	New Zealand	8 Jun 1993	NZLII		1
Re Tasmanian Ferry Services Ltd and Secretary, Department of Transport and Communications	[1992] AATA 376; 29 ALD 395; (1992) 16 AAR 539	Administrative Appeals Tribunal	Australia	15 Dec 1992	AustLII		9
Commissioner of Taxation v Hyteco Hiring Pty Ltd	[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218	Federal Court of Australia	Australia - Commonwealth	27 Oct 1992	AustLII		20
Williams v Spautz	[1992] HCA 34; (1992) 174 CLR 509; 107 ALR 635; 61 A Crim R 431; (1992) 66 ALJR 585	High Court of Australia	Australia - Commonwealth	27 Jul 1992	AustLII		1533
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Det No 818/91	[1991] SAWCRP 818		Australia	31 Dec 1991	AustLII		8
Formost Floral Deliveries Pty Ltd v Woolard	[1991] SASC 3144	Supreme Court of South Australia	Australia - South Australia	25 Nov 1991	AustLII
Re Paul Richard Abeles and Peter Weingarten Abeles v FCT	[1991] FCA 394; 22 ATR 504	Federal Court of Australia	Australia - Commonwealth	23 Aug 1991	AustLII		1
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
Re William E Stevenson v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 224	Federal Court of Australia	Australia - Commonwealth	30 May 1991	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
Rogers v Resi-Statewide Corporation Ltd	[1991] FCA 186; (1991) 29 FCR 219; (1991) 101 ALR 377	Federal Court of Australia	Australia - Commonwealth	3 May 1991	AustLII		10
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Mount Isa Mines Ltd	[1991] FCA 53	Federal Court of Australia	Australia - Commonwealth	28 Feb 1991	AustLII
Re Australian Federation of Consumer Organisations Inc v the Tobacco Institute of Australia Ltd	[1991] FCA 17; (1991) 13 ATPR 41-079/98	Federal Court of Australia	Australia - Commonwealth	7 Feb 1991	AustLII
Re Australian Industrial Relations Commission; Ex parte Australian Transport Officers Federation	[1990] HCA 52; (1990) 171 CLR 216; (1990) 96 ALR 513	High Court of Australia	Australia - Commonwealth	4 Dec 1990	AustLII		75
NT89/364 and Commissioner of Taxation	[1990] AATA 719; (1990) 21 ATR 3728	Administrative Appeals Tribunal	Australia	16 Oct 1990	AustLII		3
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation	[1990] FCA 341	Federal Court of Australia	Australia - Commonwealth	5 Sep 1990	AustLII
Re Westfield Ltd v Commissioner of Taxation	[1990] FCA 324	Federal Court of Australia	Australia - Commonwealth	29 Aug 1990	AustLII
Re Taxation Appeals	[1990] AATA 191	Administrative Appeals Tribunal	Australia	17 Aug 1990	AustLII
VT87/3976 and Commissioner of Taxation	[1990] AATA 189; 21 ATR 3610	Administrative Appeals Tribunal	Australia	17 Aug 1990	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
It 2589 - Income Tax: Capital Gains - Application of Section 51aaa	[1990] ATOITR IT2589	Australian Taxation Office	Australia - Commonwealth	31 May 1990	AustLII
Concrete Constructions (NSW) Pty Ltd v Nelson	[1990] HCA 17; (1990) 169 CLR 594; (1990) 92 ALR 193; 17 IPR 39; (1990) 64 ALJR 293; [1990] Aust Torts Reports 81-020; [1990] ATPR 41-022; [1990] ASC 55-970	High Court of Australia	Australia - Commonwealth	3 May 1990	AustLII		680
Commissioner of Inland Revenue v Pacific Mercantile Ltd	[1990] Fiji LR 8		Fiji	20 Mar 1990
Commissioner of Inland Revenue v Pacific Mercantile Ltd	(1990) 36 FLR 209		Australia	20 Mar 1990	PacLII		1
Argy v Blunts & Lane Cove Real Estate Pty Ltd	[1990] FCA 51; (1990) 26 FCR 112; [1990] ATPR 41-015	Federal Court of Australia	Australia - Commonwealth	1 Mar 1990	AustLII		176
Industrial Relations Commission Decision 835/1989	[1989] AIRC 866	Australian Industrial Relations Commission	Australia	22 Nov 1989	AustLII
NT87/2178 and Commissioner of Taxation	[1989] AATA 202; 20 ATR 3973	Administrative Appeals Tribunal	Australia	1 Sep 1989	AustLII
State Government Insurance Commission (SA) v Paneros	[1989] SASC 1711; (1989) 51 SASR 213; (1989) 9 MVR 321; 5 ANZ Insurance Cases 76,112	Supreme Court of South Australia	Australia - South Australia	29 Aug 1989	AustLII		4
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
Hoare v R	[1989] HCA 33; (1989) 167 CLR 348; (1989) 86 ALR 361; 40 A Crim R 391; (1989) 63 ALJR 505	High Court of Australia	Australia - Commonwealth	30 Jun 1989	AustLII		433
VT87/2154, VT88/622 and Commissioner of Taxation	[1989] AATA 433; 20 ATR 3728	Administrative Appeals Tribunal	Australia	15 Jun 1989	AustLII
Re Nostata Pty Ltd and Australian Trade Commission	[1989] AATA 131; 15 IPR 560	Administrative Appeals Tribunal	Australia	25 May 1989	AustLII
Statham v FCT	[1988] FCA 463; (1988) 16 ALD 723; (1988) 20 ATR 228	Federal Court of Australia	Australia - Commonwealth	23 Dec 1988	AustLII		29
Re State Authorities Superannuation Board v Commissioner of Taxation	[1988] FCA 455	Federal Court of Australia	Australia - Commonwealth	21 Dec 1988	AustLII
Re Gunter Thiel v the Commissioner of Taxation	[1988] FCA 443	Federal Court of Australia	Australia - Commonwealth	20 Dec 1988	AustLII
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
VT86/1117 and Commissioner of Taxation	[1988] AATA 301; 19 ATR 3959	Administrative Appeals Tribunal	Australia	11 Oct 1988	AustLII
NT86/8760 and Commissioner of Taxation	[1988] AATA 269; 19 ATR 3905	Administrative Appeals Tribunal	Australia	8 Sep 1988	AustLII
Re Donald Murray Crow v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 290	Federal Court of Australia	Australia - Commonwealth	17 Aug 1988	AustLII
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
NT86/10622 and Commissioner of Taxation	[1988] AATA 9; 19 ATR 3141	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII
NT87/3043 and Commissioner of Taxation	[1988] AATA 17; 19 ATR 3122	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII
ST85/34-36 and Commissioner of Taxation	[1987] AATA 461; 18 ATR 4066	Administrative Appeals Tribunal	Australia	14 Dec 1987	AustLII		1
Re Taxation Appeals	[1987] AATA 434	Administrative Appeals Tribunal	Australia	7 Dec 1987	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
NT86/11290, NT86/157 and Commissioner of Taxation	[1987] AATA 845	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
QT85/7099; QT84/8 and Commissioner of Taxation	[1987] AATA 228	Administrative Appeals Tribunal	Australia	12 Jun 1987	AustLII
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		344
NT86/5150 and Commissioner of Taxation	[1987] AATA 550; 18 ATR 3364	Administrative Appeals Tribunal	Australia	9 Mar 1987	AustLII
WT86/2586 and Commissioner of Taxation	[1987] AATA 19; 18 ATR 3232	Administrative Appeals Tribunal	Australia	28 Jan 1987	AustLII
Reddy's Enterprises Ltd v Commissioner of Inland Revenue	[1986] FJSC 14	Supreme Court of Fiji	Fiji	21 Jul 1986	PacLII
Roffel v R	[1985] VicRp 51; [1985] VR 511; (1984) 9 ACLR 433; (1985) 14 A Crim R 134; (1985) 3 ACLC 339		Australia - Victoria	19 Dec 1984	AustLII		20
Re Gaetan Djino Lubidineuse v Bevanere Pty Ltd	[1984] FCA 252; (1984) 3 FCR 1; (1984) 55 ALR 273	Federal Court of Australia	Australia - Commonwealth	31 Aug 1984	AustLII		26
Re Commissioner of Taxation of the Commonwealth of Australia v Michael John Walker	[1984] FCA 194	Federal Court of Australia	Australia - Commonwealth	19 Jul 1984	AustLII		1
Global Sportsman Pty Ltd v Mirror Newspapers Pty Ltd	[1984] FCA 180; (1984) 55 ALR 25; (1984) 6 ATPR 45,339; 2 FCR 82	Federal Court of Australia	Australia - Commonwealth	9 Jul 1984	AustLII		207
Jennings Industries Ltd v FCT	[1984] FCA 109; (1984) 2 FCR 273; (1984) 15 ATR 577	Federal Court of Australia	Australia - Commonwealth	18 Apr 1984	AustLII		4
Westwood v Lightly	[1984] FCA 87; (1984) 2 FCR 41; (1984) 7 IR 104	Federal Court of Australia	Australia - Commonwealth	6 Apr 1984	AustLII		5
Global Sportsman Pty Ltd v Mirror Newspapers Pty Ltd	[1984] FCA 180; (1984) 55 ALR 25; (1984) 6 ATPR 45,339; 2 FCR 82	Federal Court of Australia	Australia	9 Jul 1984	AustLII		6
Re Stephen Wright and Judith Mary Walker v K Mcleod, J Angus, PK Reynolds, v Winney, B Pendergast, R Thomas, K Davern, I Grant, J Easton, I West, J Booker, G Duncan, J Dwyer, J Convery, I Larcombe, M Clark, J Wilson, G Christie, R P	[1983] FCA 319	Federal Court of Australia	Australia - Commonwealth	28 Nov 1983	AustLII		1
Re Raymond Lawrence O'Brien and Barbara Annette O'Brien v Paul Smolonogov and Adrian Lapardin	[1983] FCA 305	Federal Court of Australia	Australia - Commonwealth	17 Nov 1983	AustLII
Sentry Life Assurance Ltd v Life Insurance Commissioner	[1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292	Federal Court of Australia	Australia - Commonwealth	29 Aug 1983	AustLII		5
Re John Edward O'Brien Waterford and Department of the Treasury	[1983] AATA 187	Administrative Appeals Tribunal	Australia	29 Jun 1983	AustLII
Whitfords Beach Pty Ltd v Commissioner of Taxation	[1983] FCA 97; (1983) 67 FLR 151; (1983) 14 ATR 247	Federal Court of Australia	Australia - Commonwealth	25 May 1983	AustLII		8
Heath v The Commonwealth	[1982] HCA 61; (1982) 151 CLR 76; (1982) 43 ALR 673; (1982) 56 ALJR 893	High Court of Australia	Australia - Commonwealth	28 Oct 1982	AustLII		43
Director of Mines v Sita Minerals Ltd	[1982] Fiji LR 3		Fiji	25 Oct 1982
Director of Mines v Sita Minerals Ltd	(1982) 27 FLR 50		Australia	25 Oct 1982	PacLII		1
TCN Channel Nine Pty Ltd v Australian Mutual Provident Society	[1982] FCA 169; (1982) 62 FLR 366; (1982) 42 ALR 496	Federal Court of Australia	Australia - Commonwealth	20 Aug 1982	AustLII		68
FCT v Werchon	[1936] ArgusLawRp 73; (1936) 42 ALR 425; 62 FLR 214; 13 ATR 256	Argus Law Reports	Australia	11 Aug 1982	AustLII		1

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Co Law Reform: Transition and Revision	[1990] NZLC R17	NZ Law Commission	New Zealand	circa 1990	NZLII		9

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Government contracts: using the right spectacles"	(2020) 100 Australian Institute of Administrative Law Forum 165	Seddon, Nick	Australia	circa 2020	AustLII
"Table of Cases"	[2012] ELECD 48	Edited Legal Collections Data	Australia	circa 2012	AustLII
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	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
"The Fog Has Not Lifted - A Study of S198J of the Legal Profession Act of New South Wales in Light of Acceptable Negotiation Theory and Principles"	(2006) 18 Bond Law Review 61	Lakhani, Avnita	Australia	circa 2006	AustLII
"The role of computers in judicial reasoning and analysis"	[2006] NZYbkNZJur 19	Iredale, Ian	New Zealand	circa 2006	NZLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Mental states in civil litigation" (FCA)	[2003] FedJSchol 15	French, Justice Robert	Australia	circa 2003	AustLII
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Some Thoughts on the Principles Applicable to the Interpretation of the GST"	(2003) 6 Journal of Australian Taxation 1	Hill, Graham	Australia	circa 2003	AustLII		4
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Birch, Charles	Australia	circa 2002	AustLII		7
"Unreasonableness and Error of Law"	(2001) 24 University of New South Wales Law Journal 315	Aronson, Mark	Australia	circa 2001	AustLII		6
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"GST and the Resources Industry"	[2000] AUMPLawAYbk 24	Thompson, WD	Australia	circa 2000	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"FCT v Montgomery: an Opportunity Lost"	(1999) 2 (6) Journal of Australian Taxation 433	Dabner, Justin	Australia	circa 1999	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Moot Reconceived: Some Theory and Evidence on Legal Skills, The"	(1997) 8 Legal Education Review 1	Keyes, Mary E; Whincop, Michael J	Australia	circa 1997	AustLII		2
"Forgery and the Real Property Act 1886 (SA)"	(1994) 16 Adelaide Law Review 227	Wright, David	Australia	circa 1994	AustLII		1
"The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission"	[1994] RevenueLawJl 2	Cassidy, Julie	Australia	circa 1994	AustLII
"Pathological Precedents: Hepples v FCT (No 2)"	(1993) 15 Sydney Law Review 86	Humphreys, Andrew	Australia	circa 1993	AustLII
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Myer Case and the Taxation of Gains in 1988, The"	(1986-1988) 11 Sydney Law Review 619	Taylor, Charlie; Rankin, Rob	Australia	circa 1988	AustLII
"Legal Education"	(1986-1988) 11 Sydney Law Review 439	Gummow, W M C	Australia	circa 1988	AustLII
"Table of Cases"	[1987] AUMPLawAYbk 1	Editors	Australia	circa 1987	AustLII
"Future Directions in Australian Law"	(1987) 13 Monash University Law Review 149	Sir Anthony Mason	Australia	circa 1987	AustLII		49
"Impact of Tax Changes - Capital Gains Tax and Mining"	[1987] AUMPLawAYbk 30	Vann, RJ	Australia	circa 1987	AustLII
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8
"Recent Changes to Corporate Capacity and Agency"	(1985) 15 (3) Federal Law Review 206	Gates, Stephen J	Australia	circa 1985	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
"Jurisdictional and Procedural Constraints on the Evolution of Australian Law"	(1983-1985) 10 Sydney Law Review 253	Mason, Anthony	Australia	circa 1985	AustLII		1
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd "	(1983-1985) 10 Sydney Law Review 143	Wong, Elaine	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wacando v The Commonwealth	[1981] HCA 60; (1981) 148 CLR 1; 37 ALR 317; (1981) 56 ALJR 16	High Court of Australia	Australia - Commonwealth	12 Nov 1981	AustLII		297
Whitfords Beach Pty Ltd v Commissioner of Taxation (Cth)	(1979) 44 FLR 312; 28 ALR 637; 10 ATR 549; 79 ATC 4,648		Australia	circa 1979	Legal Online / Westlaw		8
Macmine Pty Ltd v FCT	(1979) 24 ALR 217; 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133		Australia	circa 1979	LexisNexis AU		59
McCormack v FCT	(1979) 143 CLR 285		Australia - Commonwealth	circa 1979	Legal Online / Westlaw		1
FCT v Bidencope	[1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551	High Court of Australia	Australia - Commonwealth	14 Jun 1978	AustLII		21
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7
Davis v Johnson	[1978] UKHL 1; [1979] AC 264; [1978] 1 All ER 1132; [1978] 2 WLR 553	House of Lords	United Kingdom	9 Mar 1978	BAILII		78
Burnside v FCT	[1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 52 ALJR 162; 8 ATR 305	High Court of Australia	Australia - Commonwealth	22 Dec 1977	AustLII		11
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		131
Commissioner for Prices and Consumer Affairs (SA) v Charles Moore (Aust) Ltd	[1977] HCA 38; 139 CLR 449; (1977) 14 ALR 485; (1977) 51 ALJR 715	High Court of Australia	Australia - Commonwealth	5 Jul 1977	AustLII		67
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII		202
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
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		25
has changed	[1973] HCA 11	High Court of Australia	Australia - Commonwealth	circa 1973	AustLII		2
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		49
Williams v FCT	[1972] HCA 48; (1972) 128 CLR 645; 46 ALJR 581; 3 ATR 236	High Court of Australia	Australia - Commonwealth	11 Oct 1972	AustLII		17
Moruben Gardens Pty Ltd v FCT	(1972) 3 ATR 225; (1972) 46 ALJR 559; 72 ATC 4,147		Australia	circa 1972	Legal Online / Westlaw		8
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Tesco Supermarkets Ltd v Nattrass	[1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166	House of Lords	United Kingdom	31 Mar 1971	BAILII		607
Eisner v FCT	(1971) 2 ATR 3; (1971) 45 ALJR 110		Australia	circa 1971	Legal Online / Westlaw		17
Sagnata Investments Ltd v Norwich Corporation	[1971] 2 QB 614		United Kingdom	circa 1971	LexisNexis / Westlaw		109
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		85
Bernard Elsey Pty Ltd v FCT	[1969] HCA 46; (1969) 121 CLR 119; (1969) 43 ALJR 423; 1 ATR 403	High Court of Australia	Australia - Commonwealth	10 Oct 1969	AustLII		30
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
TM Burke Pty Ltd v City of Horsham	[1958] VicRp 35; [1958] VR 209; [1958] ALR 632		Australia - Victoria	31 Jan 1957	AustLII		8
H L Bolton (Engineering) Co Ltd v T J Graham & Sons Ltd	[1957] 1 QB 159; [1956] 3 All ER 624		United Kingdom	circa 1957	LexisNexis / Westlaw		173
Bankruptcy (Fox's Estate) v FCT	[1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII		41
Pascoe v Commissioner of Taxation	(1956) 30 Australian Law Journal 402	Australian Law Journal	Australia	circa 1956	Legal Online		32
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1150
Bitumen and Oil Refineries (Australia) Ltd v Commissioner for Government Transport	[1955] HCA 1; (1955) 92 CLR 200; [1955] ALR 325	High Court of Australia	Australia - Commonwealth	2 Mar 1955	AustLII		124
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII		85
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		58
H R Lancey Shipping Co Pty Ltd v FCT	(1951) 5 AITR 135		Australia	circa 1951			8
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
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
South Australia v The Commonwealth	[1942] HCA 14; (1942) 65 CLR 373; [1942] ALR 186; (1942) 7 ATD 1	High Court of Australia	Australia - Commonwealth	23 Jul 1942	AustLII		276
Assam Railways and Trading Co Ltd v Inland Revenue Commissioners	[1934] UKHL TC_18_509; [1935] AC 445; [1934] All ER 646	House of Lords	United Kingdom	24 Jul 1934	BAILII		31
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
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
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Australasian United Steam Navigation Co Ltd v Hiskens	[1914] HCA 56; (1914) 18 CLR 646; 20 ALR 392	High Court of Australia	Australia - Commonwealth	9 Oct 1914	AustLII		26
Tap Line Cases	234 US 1; 58 L Ed 1185; 34 SCt 741	United States Supreme Court	United States	25 May 1914	WorldLII		17
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
Municipal Council of Sydney v Commonwealth	[1904] HCA 50; (1904) 1 CLR 208; 10 ALR (CN) 29	High Court of Australia	Australia - Commonwealth	10 May 1904	AustLII		91
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			195
Eastman Photographic Materials Co v Comptroller General of Patents, Designs, and Trade - Marks	[1898] UKLawRpAC 44; [1898] AC 571; (1898) 15 RPC 476		United Kingdom	15 Jul 1898	CommonLII		129
Salomon v Salomon & Co	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1
Whitford's Beach Pty Ltd v Commissioner of Taxation (Cth)	20 ALR 239; 8 ATR 593; 78 ATC 4,211		Australia		LexisNexis AU		2