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Allsop v FCT     84

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sladden v Commissioner of Taxation	[2024] FCAFC 122	Federal Court of Australia	Australia - Commonwealth	19 Sep 2024	AustLII
Comcare v Friend	[2024] FCAFC 4	Federal Court of Australia	Australia - Commonwealth	1 Feb 2024	AustLII
Julie Ann Sladden v Commissioner of Taxation	[2023] AATA 3815	Administrative Appeals Tribunal	Australia	16 Nov 2023	AustLII		1
AAI Ltd v Technology Swiss Pty Ltd	[2021] FCAFC 168; (2021) 286 FCR 208	Federal Court of Australia	Australia - Commonwealth	17 Sep 2021	AustLII		1
Friend v Comcare	[2021] FCA 837; 173 ALD 381	Federal Court of Australia	Australia - Commonwealth	23 Jul 2021	AustLII		3
Sydney Local Health District v Macquarie International Health Clinic Pty Ltd	[2020] NSWCA 274; (2020) 105 NSWLR 325	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Nov 2020	AustLII		20
Ycnm v FCT	[2019] AATA 1592; (2019) 110 ATR 151	Administrative Appeals Tribunal	Australia	1 Jul 2019	AustLII		3
Australian Securities and Investments Commission v Piggott Wood & Baker (A Firm) (No 6)	[2019] FCA 672	Federal Court of Australia	Australia - Commonwealth	16 May 2019	AustLII		3
JSJG and Commissioner of Taxation (Taxation)	[2019] AATA 336	Administrative Appeals Tribunal	Australia	7 Mar 2019	AustLII		1
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD 18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD TD2016/18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
Westpac Banking Corporation v Jamieson	[2015] QCA 50; [2016] 1 Qd R 495; (2016) 294 FLR 48; (2015) 104 ACSR 657	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Apr 2015	AustLII		40
Insurance Australia Ltd v Albrecht	[2015] ACTSC 68	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	25 Mar 2015	AustLII		5
TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?	[2015] ATOTD TD2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?	[2015] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CDPJ and Commissioner of Taxation	[2014] AATA 535	Administrative Appeals Tribunal	Australia	5 Aug 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR TR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Tomasetti v Brailey	[2012] NSWCA 399; (2012) 274 FLR 248; (2012) 91 ATR 531	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Dec 2012	AustLII		35
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII		7
New South Wales v Williamson	[2011] NSWCA 183	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Jul 2011	AustLII		30
Morris v Riverwild Management Pty Ltd	[2009] VSC 439	Supreme Court of Victoria	Australia - Victoria	2 Oct 2009	AustLII		11
Gerard Cassegrain & Co Pty Ltd v Commissioner of Taxation	[2007] FCA 415; 66 ATR 198	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII		4
McNally v Commissioner of Taxation	[2007] FCA 51	Federal Court of Australia	Australia - Commonwealth	2 Feb 2007	AustLII		2
Re McNally and FCT	[2006] AATA 538; 63 ATR 1117	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Deputy Commissioner of Taxation v Glennan	[2005] NSWSC 888; 61 ATR 90	Supreme Court of New South Wales	Australia - New South Wales	2 Sep 2005	AustLII
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
Taxpayer and Commissioner of Taxation	[2004] AATA 1395; 58 ATR 1152	Administrative Appeals Tribunal	Australia	24 Dec 2004	AustLII
R v El Cheikh	[2004] VSCA 146	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	30 Jul 2004	AustLII		8
Ivancic v Zardo	[2004] ACTCA 11	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	4 Jun 2004	AustLII		2
Clairs Keeley (a firm) v Treacy	[2003] WASCA 299; (2003) 28 WAR 139	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	3 Dec 2003	AustLII		39
Sommer v FCT	[2002] FCA 1205; (2002) 51 ATR 102	Federal Court of Australia	Australia - Commonwealth	27 Sep 2002	AustLII		9
Treacy v Rylestone Pty Ltd	[2002] WASC 178	Supreme Court of Western Australia	Australia - Western Australia	4 Jul 2002	AustLII		5
Advanced Prosthetic Centre v Applicance & Limb Centre (Int) Pty Ltd	[2002] NSWSC 515; (2002) 53 ATR 331; 52 AILR 5-409	Supreme Court of New South Wales	Australia - New South Wales	13 Jun 2002	AustLII		3
Sommer and Commissioner of Taxation	[2001] AATA 901; 48 ATR 1127	Administrative Appeals Tribunal	Australia	15 Aug 2001	AustLII		2
GSTR 2001/D4 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATODGSTR GSTR2001/D4	Australian Taxation Office	Australia - Commonwealth	29 Jun 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR GSTR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Commissioner of Taxation v CSR Ltd	[2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559	Federal Court of Australia	Australia - Commonwealth	26 Oct 2000	AustLII		22
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII		2
Barnett and Commissioner of Taxation	[1999] AATA 950; 43 ATR 1221	Administrative Appeals Tribunal	Australia	15 Dec 1999	AustLII		5
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
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
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996	[1996] HCATrans 298	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII
Liftronic Pty Ltd v Commissioner of Taxation	[1996] FCA 1474	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S160/1995	[1996] HCATrans 168	High Court of Australia	Australia - Commonwealth	16 Apr 1996	AustLII
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII		5
QT93/38 and Commissioner of Taxation	[1994] AATA 244	Administrative Appeals Tribunal	Australia	22 Aug 1994	AustLII
TD 93/58 - Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?	[1993] ATOTD TD93/58	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/58 - Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?	[1993] ATOTD 58	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
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
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 110	Federal Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 357	Federal Court of Australia	Australia - Commonwealth	14 Oct 1988	AustLII		2
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
Re Commissioner of Taxation v Spedley Securities Ltd	[1988] FCA 31	Federal Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII
Re Taxation Appeals	[1987] AATA 286	Administrative Appeals Tribunal	Australia	3 Aug 1987	AustLII
Re Taxation Appeals (No 50) Aat	[1986] AATA 413	Administrative Appeals Tribunal	Australia	12 Dec 1986	AustLII
Re Bohumila Weissova v the Official Trustee In Bankruptcy; Zdenek Weiss	[1986] FCA 217	Federal Court of Australia	Australia - Commonwealth	8 Jul 1986	AustLII
Re Gordon Douglas Neilsen v Hempston Holdings Pty Ltd; Stella Jean Cheffers	[1986] FCA 100	Federal Court of Australia	Australia - Commonwealth	8 Apr 1986	AustLII
Re George Kefalas Ex Parte: Hatziplis Investments Pty Ltd	[1981] FCA 4	Federal Court of Australia	Australia - Commonwealth	6 Feb 1981	AustLII
Ball, Re; Commercial Banking Co of Sydney Ltd v Official Receiver	[1980] FCA 89; 31 ALR 16	Federal Court of Australia	Australia - Commonwealth	13 Aug 1980	AustLII
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		11
IT 41 - Payment received as compensation for termination of service agreement	[1979] ATOITR IT41	Australian Taxation Office	Australia - Commonwealth	14 Feb 1979	AustLII
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"Capital Gains Taxation of Damages: A Challenge for Litigants and Their Advisers"	(2005) 2 Macquarie Journal of Business Law 21	Galitsky, Serge	Australia	circa 2005	AustLII
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison"	(2001) 4 Journal of Australian Taxation 98	Sadiq, Kerrie	Australia	circa 2001	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Rowe: A Symmetry Cemetery?"	[1996] RevenueLawJl 7	Schabe, David; Walpole, Michael	Australia	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
"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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mason v New South Wales	[1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		126
Browns Transport Pty Ltd v Kropp	[1958] HCA 49; (1958) 100 CLR 117; [1959] ALR 1; 32 ALJR 284	High Court of Australia	Australia - Commonwealth	14 Nov 1958	AustLII		38
Armstrong v Victoria (No 2)	[1957] HCA 55; (1957) 99 CLR 28	High Court of Australia	Australia - Commonwealth	30 Aug 1957	AustLII		34
Hughes and Vale Pty Ltd v Queensland	[1955] HCA 29; (1955) 93 CLR 247; [1955] ALR 594	High Court of Australia	Australia - Commonwealth	9 Jun 1955	AustLII		7
Pioneer Tourist Coaches Pty Ltd v South Australia	[1955] HCA 32; (1955) 93 CLR 307; [1955] ALR 621	High Court of Australia	Australia - Commonwealth	9 Jun 1955	AustLII		7
Hughes & Vale Pty Ltd v New South Wales	[1955] AC 241; [1954] 3 All ER 607; 1954 3 WLR 824		United Kingdom	circa 1955	LexisNexis / Westlaw		24
Hughes and Vale Pty Ltd v New South Wales	[1953] HCA 14; (1953) 87 CLR 49; [1953] ALR 333	High Court of Australia	Australia - Commonwealth	16 Apr 1953	AustLII		65
McCarter v Brodie	[1950] HCA 18; (1950) 80 CLR 432; [1950] ALR 385	High Court of Australia	Australia - Commonwealth	8 Jun 1950	AustLII		43