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Clowes v FCT     85

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Australian Securities and Investments Commission v Dunjey	[2023] FCA 361	Federal Court of Australia	Australia - Commonwealth	21 Apr 2023	AustLII		4
Stewart v Spicer Thoroughbreds Pty Ltd	[2022] NSWSC 558	Supreme Court of New South Wales	Australia - New South Wales	9 May 2022	AustLII		3
Australian Securities and Investments Commission v PE Capital Funds Management Ltd (Admins Apptd)	[2022] FCA 76; (2022) 159 ACSR 1; 159 ASCR 1	Federal Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		7
Australian Securities and Investments Commission v Marco (No 6)	[2020] FCA 1781	Federal Court of Australia	Australia - Commonwealth	7 Dec 2020	AustLII		19
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Read v Burns	[2017] ACTSC 184	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	27 Jul 2017	AustLII		2
Korda v Australian Executor Trustees (SA) Ltd	[2014] VSCA 65	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 Apr 2014	AustLII		4
Gunns Finance Ltd (in liq) (recs and mgrs apptd) and Gunns Plantations Ltd (in liq) (recs and mgrs apptd) (No 2), Re	[2013] VSC 365; (2013) 281 FLR 121	Supreme Court of Victoria	Australia - Victoria	16 Jul 2013	AustLII		7
Australian Executor Trustees (SA) Ltd v Korda	[2013] VSC 7	Supreme Court of Victoria	Australia - Victoria	6 Feb 2013	AustLII		4
Re Lombe	[2011] NSWSC 1536; (2011) 87 ACSR 84; (2011) 87 ASCR 84	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2011	AustLII		24
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Huntley Management Ltd v Timbercorp Securities Ltd	[2010] FCA 576; (2010) 187 FCR 151; (2010) 79 ACSR 143; 28 ACLC 10-032	Federal Court of Australia	Australia - Commonwealth	8 Jun 2010	AustLII		19
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
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
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		3
Re Lean and FCT	[2008] AATA 519; [2008] ATC 10-032; 71 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1737; 69 ATR 903; 97 ALD 463	Administrative Appeals Tribunal	Australia	3 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Financial Industry Complaints Service Ltd v Deakin Financial Services Pty Ltd	[2006] FCA 1805; 157 FCR 229; (2006) 238 ALR 616; (2006) 60 ACSR 372; 24 ACLC 1	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		22
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
Equuscorp Pty Ltd v Belperio	[2006] VSC 14	Supreme Court of Victoria	Australia - Victoria	3 Feb 2006	AustLII		5
Australian Securities and Investments Commission v Arafura Equities Pty Ltd	[2005] QSC 376; (2005) 56 ACSR 429	Supreme Court of Queensland	Australia - Queensland	16 Dec 2005	AustLII		10
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Crocombe v Pine Forests of Australia Pty Ltd	[2005] NSWSC 151; (2005) 219 ALR 692	Supreme Court of New South Wales	Australia - New South Wales	8 Mar 2005	AustLII		25
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		26
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		73
Australian Securities and Investments Commission v Takaran Pty Ltd	[2002] NSWSC 834; (2002) 170 FLR 388; (2002) 43 ACSR 46; 20 ACLC 1732	Supreme Court of New South Wales	Australia - New South Wales	12 Sep 2002	AustLII		42
Nationwide Management Pty Ltd v Brightford Investments Pty Ltd	[2002] VSC 230; 169 FLR 263; 42 ACSR 268	Supreme Court of Victoria	Australia - Victoria	17 Jun 2002	AustLII
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
Australian Securities and Investments Commission v Pegasus Leveraged Options Group Pty Ltd	[2002] NSWSC 310; (2002) 41 ACSR 561	Supreme Court of New South Wales	Australia - New South Wales	24 Apr 2002	AustLII		111
Australian Securities and Investments Commission v Knightsbridge Managed Funds Ltd	[2001] WASC 339	Supreme Court of Western Australia	Australia - Western Australia	13 Dec 2001	AustLII		32
Bell v R	[2001] WASCA 174; 162 FLR 130	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	8 Jun 2001	AustLII		1
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
Amadio Pty Ltd v Henderson	[1998] FCA 823; (1998) 81 FCR 149	Federal Court of Australia	Australia - Commonwealth	14 Jul 1998	AustLII		78
Hammerton and Comcare	[1995] AATA 63; (1995) 21 AAR 204	Administrative Appeals Tribunal	Australia	10 Mar 1995	AustLII		21
Re Co-Operative Building Society of South Australia Ltd v Australian Securities Commission	[1993] FCA 55; (1993) 10 ACSR 89	Federal Court of Australia	Australia - Commonwealth	25 Feb 1993	AustLII		3
Wright v City of Brighton	[1991] SASC 3074	Supreme Court of South Australia	Australia - South Australia	24 Oct 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
WT86/3080 and Commissioner of Taxation	[1990] AATA 181; 21 ATR 3624	Administrative Appeals Tribunal	Australia	10 Aug 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
Re Taxation Appeals	[1990] AATA 53; 21 ATR 3344	Administrative Appeals Tribunal	Australia	13 Mar 1990	AustLII
WT84/491-492 and Commissioner of Taxation	[1989] AATA 403; 20 ATR 3568	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII
NT87/3955 and Commissioner of Taxation	[1989] AATA 7; 20 ATR 3255	Administrative Appeals Tribunal	Australia	20 Jan 1989	AustLII
ST85/129 and Commissioner of Taxation	[1988] AATA 62; 19 ATR 3275	Administrative Appeals Tribunal	Australia	18 Feb 1988	AustLII
QT85/6229-30; QT84/210-11 and Commissioner of Taxation	[1987] AATA 832	Administrative Appeals Tribunal	Australia	6 Nov 1987	AustLII
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII		10
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
Pukepine Sawmills Ltd v Commissioner of Inland Revenue HC Auckland M1787/81	[1983] NZHC 481; (1983) 6 NZTC 61,695	High Court of New Zealand	New Zealand	13 Dec 1983	NZLII
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
Australian Softwood Forests Pty Ltd v Attorney-General (NSW)	[1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659	High Court of Australia	Australia - Commonwealth	18 Sep 1981	AustLII		212
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
Milne v FCT	[1976] HCA 2; (1976) 133 CLR 526; 8 ALR 258; 5 ATR 785; 50 ALJR 412	High Court of Australia	Australia - Commonwealth	11 Feb 1976	AustLII		43
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		198
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
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII		63
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
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
FCT v Uther	[1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184	High Court of Australia	Australia - Commonwealth	12 Aug 1965	AustLII		24

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	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
"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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lomax v Peter Dixon and Son	[1943] KB 671		United Kingdom	circa 1943	LexisNexis / Westlaw		20
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
Commissioner of Taxation (NSW) v Stevenson	[1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII		37
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
Inland Revenue Commissioners v Burrell	(1924) 2 KB 52		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
Kirkwood v Gadd	[1910] UKLawRpAC 28; [1910] AC 422; [1908-10] All ER 768		United Kingdom	10 Jun 1910	CommonLII		39
Armitage, In re; Armitage v Garnett	[1893] UKLawRpCh 123; [1893] 3 Ch 337	Court of Chancery	United Kingdom	4 Aug 1893	CommonLII		21
Bridgewater Navigation Co, In re	[1891] UKLawRpCh 42; [1891] 2 Ch 317	Court of Chancery	United Kingdom	9 Mar 1891	CommonLII		17
Birch v Cropper	[1889] UKLawRpAC 45; (1889) 14 AC 525		United Kingdom	9 Aug 1889	CommonLII		37