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Scottish Australian Mining Co Ltd v FCT     54

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII		6
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
[2014] HKCA 409 (11 September 2014)	[2014] HKCA 409	Hong Kong Court of Appeal	Hong Kong	11 Sep 2014	HKLII
060886053	[2007] MRTA 211	Migration Review Tribunal	Australia	6 Jun 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
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
McCorkell and Commissioner of Taxation	[1998] AATA 562; 39 ATR 1112	Administrative Appeals Tribunal	Australia	28 Jul 1998	AustLII		2
AT96/51 and Commissioner of Taxation	[1998] AATA 252; 38 ATR 1150	Administrative Appeals Tribunal	Australia	15 Apr 1998	AustLII
Victor Peter Gross v Commissioner of Taxation	[1997] FCA 1487	Federal Court of Australia	Australia - Commonwealth	23 Dec 1997	AustLII
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
TT94/40 and Commissioner of Taxation	[1996] AATA 71; 32 ATR 1283	Administrative Appeals Tribunal	Australia	23 Feb 1996	AustLII
Re SP Investments Pty Ltd As Trustee of the LM Brennan Trust and Perron Investments Pty Ltd v the Commissioner of Taxation	[1992] FCA 438	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	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 Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
Re Peter J Stapleton v Commissioner of Taxation	[1989] FCA 305	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
VT87/2154, VT88/622 and Commissioner of Taxation	[1989] AATA 433; 20 ATR 3728	Administrative Appeals Tribunal	Australia	15 Jun 1989	AustLII
QT86/787 and Commissioner of Taxation	[1989] AATA 126; 20 ATR 3554	Administrative Appeals Tribunal	Australia	19 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
VT86/1117 and Commissioner of Taxation	[1988] AATA 301; 19 ATR 3959	Administrative Appeals Tribunal	Australia	11 Oct 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
AT86/227-230 and AT86/233-234 and Commissioner of Taxation	[1988] AATA 201; 19 ATR 3614	Administrative Appeals Tribunal	Australia	29 Jun 1988	AustLII
Re Taxation Appeals	[1988] AATA 122	Administrative Appeals Tribunal	Australia	15 Apr 1988	AustLII
WT86/1702 and Commissioner of Taxation	[1987] AATA 369; 18 ATR 3938	Administrative Appeals Tribunal	Australia	16 Oct 1987	AustLII
ST86/721; ST/722 and Commissioner of Taxation	[1987] AATA 256; 18 ATR 3712	Administrative Appeals Tribunal	Australia	6 Jul 1987	AustLII
NT85/808-809 and Commissioner of Taxation	[1987] AATA 234; 18 ATR 3663	Administrative Appeals Tribunal	Australia	19 Jun 1987	AustLII		1
QT85/7099; QT84/8 and Commissioner of Taxation	[1987] AATA 228	Administrative Appeals Tribunal	Australia	12 Jun 1987	AustLII
NT85/3995 and Commissioner of Taxation	[1987] AATA 154; 18 ATR 3457	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII		1
WT86/2586 and Commissioner of Taxation	[1987] AATA 19; 18 ATR 3232	Administrative Appeals Tribunal	Australia	28 Jan 1987	AustLII
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Chief Collector of Taxes v Folkes	[1981] PGLawRp 58		Papua New Guinea	13 Mar 1981	PacLII
Mining Corporation Exploration NL v Commissioner of Taxation	[1977] WASC 287	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 1977	AustLII
Biggs v Commissioner of Taxation	[1975] WASC 96	Supreme Court of Western Australia	Australia - Western Australia	29 Sep 1975	AustLII
Adelaide Olive Co Pty Ltd v Commissioner of Taxation	[1974] SASC 1934	Supreme Court of South Australia	Australia - South Australia	12 Mar 1974	AustLII
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		46
Dolores Hay McClelland v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1970] UKPC 26	Privy Council	United Kingdom	2 Nov 1970	BAILII
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII		25
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		33
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		107
Watson v FCT	[1953] HCA 98; (1953) 87 CLR 353; [1952] ALR 427; 9 ATD 426	High Court of Australia	Australia - Commonwealth	10 Mar 1953	AustLII		36
FCT v Becker	[1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77	High Court of Australia	Australia - Commonwealth	19 Nov 1952	AustLII		29
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		58

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "	(2015) 39 (2) University of Western Australia Law Review 99	Murray, Ian; Wright, Stephen	Australia - Western Australia	circa 2015	AustLII
"Native Title and Tax: Understanding the Issues"	(2010) 7 (21) Indigenous Law Bulletin 7	Stewart, Miranda	Australia	circa 2010	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
"GST and an 'Enterprise': a Consideration of Trade in the Context of the Subdivision of Land"	(2000) 3 (6) Journal of Australian Taxation 440	Maples, Andrew	Australia	circa 2000	AustLII
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Recent Changes to Corporate Capacity and Agency"	(1985) 15 (3) Federal Law Review 206	Gates, Stephen J	Australia	circa 1985	AustLII
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Shaw	[1950] HCA 2; (1950) 80 CLR 1	High Court of Australia	Australia - Commonwealth	30 Mar 1950	AustLII		9
FCT v Westgarth	24 Australian Law Journal 129; (1950) 81 CLR 396	Australian Law Journal	Australia - Commonwealth	circa 1950	Legal Online		1
British Launderers' Research Association v Borough of Hendon Rating Authority	[1949] 1 KB 462		United Kingdom	circa 1949	LexisNexis / Westlaw		29
Hesketh Estates Ltd v Craddock	(1947) 25 Tax Cas 1		United Kingdom	circa 1947			2
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
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII		199
FCT v Sagar	[1946] HCA 6; (1946) 71 CLR 421	High Court of Australia	Australia - Commonwealth	9 Apr 1946	AustLII		28
Doncaster Amalgamated Collieries Ltd v Bean	(1946) 1 All ER 642		United Kingdom	circa 1946	LexisNexis		6
Royal Australasian College of Surgeons v FCT	[1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342	High Court of Australia	Australia - Commonwealth	5 Nov 1943	AustLII		72
Ritz Cleaners Ltd v West Middlesex Assessment Committee	(1937) 2 KB 642		United Kingdom	circa 1937	LexisNexis / Westlaw		4
Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue	[1932] UKHL TC_17_27; [1932] AC 650; [1932] All ER 971	House of Lords	United Kingdom	10 May 1932	BAILII		21
Mersey Docks and Harbour Board v West Derby Assessment Committee	[1932] 1 KB 40		United Kingdom	circa 1932	LexisNexis / Westlaw		21
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
Inland Revenue Commissioners v Hyndland Investment Co Ltd	(1929) 14 Tax Cas 694		United Kingdom	circa 1929			2
Balgownie Land Trust Ltd v Inland Revenue Commissioners	(1929) 14 Tax Cas 684		United Kingdom	circa 1929			5
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
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam	(1926) 11 Tax Cas 232		United Kingdom	circa 1926			12
Thew v South West Africa Co Ltd	(1924) 131 LT 248		United Kingdom	circa 1924			1
Rand v Alberni Land Co Ltd	(1920) 7 Tax Cas 629		United Kingdom	circa 1920			13
Farmer v Cotton's Trustees	[1915] UKHL TC_6_590; [1915] AC 922; 6 Tax Cas 590	House of Lords	United Kingdom	8 Jun 1915	BAILII		68
Hudson's Bay Co v Stevens	(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709		United Kingdom	circa 1909	LexisNexis		32
Wellington Steam Ferries Co v Commissioner of Taxes	(1908) 29 NZLR 1025		New Zealand	circa 1908	LexisNexis		1