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Heavy Minerals Pty Ltd v FCT   flag  27

[1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140
High Court of Australia
Australia - Commonwealth
13th October, 1966

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shabib v Green Formwork Pty Ltd [2022] NSWPIC 260 Personal Injury Commission of New South Wales Australia - New South Wales 31 May 2022 AustLII flag
Commissioner of Taxation v Healius Ltd [2020] FCAFC 173; (2020) 281 FCR 57 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII flag 5
Gardiner v Laing O ’ Rourke Australia Construction Pty Ltd [2020] NSWCA 151; (2020) 102 NSWLR 599 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jul 2020 AustLII flag 11
Healius Ltd v Commissioner of Taxation [2019] FCA 2011 Federal Court of Australia Australia - Commonwealth 29 Nov 2019 AustLII flag 3
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08) [2009] ZASCA 37; 2009 5 SA 238; [2009] 3 All SA 230 Supreme Court of Appeal of South Africa South Africa 31 Mar 2009 SAFLII flag 3
Construction, Forestry, Mining and Energy Union v North Goonyella Coal Mines Pty Ltd [2009] AIRC 34 Australian Industrial Relations Commission Australia 12 Jan 2009 AustLII flag
Taxpayer and the Commissioner of Taxation [1996] AATA 403; 34 ATR 1023 Administrative Appeals Tribunal Australia 8 Nov 1996 AustLII flag 1
WT93/78-79 and Commissioner of Taxation [1994] AATA 710; 31 ATR 1272 Administrative Appeals Tribunal Australia 21 Dec 1994 AustLII flag
Egmont Co-Operative Dairies Ltd v Comissioner of Inland Revenue HC Auckland M1029/92 [1993] NZHC 1733; 18 TRNZ 344; (1994) 16 NZTC 11,006 High Court of New Zealand New Zealand 15 Nov 1993 NZLII flag 1
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation [1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260 Federal Court of Australia Australia - Commonwealth 19 Aug 1993 AustLII flag 7
Re Taxation Appeals [1992] AATA 113 Administrative Appeals Tribunal Australia 2 Apr 1992 AustLII flag
Lighthouse Philatelics Pty Ltd v FCT [1991] FCA 506 Federal Court of Australia Australia - Commonwealth 30 Oct 1991 AustLII flag 1
Re Taxation Appeals [1991] AATA 125; 22 ATR 3184 Administrative Appeals Tribunal Australia 16 May 1991 AustLII flag
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 486 Federal Court of Australia Australia - Commonwealth 6 Dec 1990 AustLII flag 1
Re Moneymen Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 246 Federal Court of Australia Australia - Commonwealth 19 Jul 1990 AustLII flag
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
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 flag
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 flag 2
Re Taxation Appeals [1987] AATA 286 Administrative Appeals Tribunal Australia 3 Aug 1987 AustLII flag
KR Greenslade Ltd v Commissioner of Inland Revenue HC Wellington M711/84 [1986] NZHC 962; (1986) 8 NZTC 5,197 High Court of New Zealand New Zealand 30 Jul 1986 NZLII flag 1
IT 41 - Payment received as compensation for termination of service agreement [1979] ATOITR IT41 Australian Taxation Office Australia - Commonwealth 14 Feb 1979 AustLII flag
Federal Coke Co Pty Ltd v FCT [1977] FCA 3; (1977) 34 FLR 375 Federal Court of Australia Australia - Commonwealth 20 Jun 1977 AustLII flag 20

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"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 flag
"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 flag
"Stipulations for the Payment of Agreed Sums" (1983-1985) 10 Sydney Law Review 503 Muir, Garry A Australia circa 1985 AustLII flag 5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Californian Oil Products Ltd (In Liquidation) v FCT [1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10 High Court of Australia Australia - Commonwealth 24 Aug 1934 AustLII flag 41
Commissioner of Taxation (NSW) v Meeks [1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244 High Court of Australia Australia - Commonwealth 29 Apr 1915 AustLII flag 37

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