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White v FCT     39

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
Hitchin v Labourforce Solutions Pty Ltd	[2009] SASC 85; (2009) 184 IR 262	Supreme Court of South Australia	Australia - South Australia	1 Apr 2009	AustLII		7
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
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
Geelong Grammar School re Construction, Forestry, Mining and Energy Union and Australian Workers' Union v Geelong Grammar School - PR925746	[2002] AIRC 1550	Australian Industrial Relations Commission	Australia	16 Dec 2002	AustLII
Minister of State for Employment, Workplace Relations and Small Business v Community & Public Sector Union	[2001] FCA 316; (2001) 109 FCR 303	Federal Court of Australia	Australia - Commonwealth	15 Jun 2001	AustLII		15
Stellar Call Centres Pty Ltd v CEPU	[2001] FCA 106; (2001) 106 FCR 302	Federal Court of Australia	Australia - Commonwealth	21 Feb 2001	AustLII		17
PP Consultants Pty Ltd v Finance Sector Union of Australia	[2000] HCA 59; (2000) 201 CLR 648; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	16 Nov 2000	AustLII		65
PP Consultants Pty Ltd v Finance Sector Union of Australia	(2000) 176 ALR 205; (2000) 75 ALJR 191; (2000) 21 Leg Rep 2		Australia	circa 2000	LexisNexis AU		1
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
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
Mercantile Mutual Insurance Australia Ltd v Mihaly Csanyi also known as Michael Csanyi	[1996] NSWSC 334	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 1996	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR TR95/6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Ashgrove Pty Ltd v Deputy Commissioner of Taxation	[1994] FCA 1297	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	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
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	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
ST90/23 and Commissioner of Taxation	[1991] AATA 452; 22 ATR 3214	Administrative Appeals Tribunal	Australia	16 Apr 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
N87/3358 and Commissioner of Taxation	[1990] AATA 167; (1990) 21 ATR 3466	Administrative Appeals Tribunal	Australia	6 Jul 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 Gunter Thiel v the Commissioner of Taxation	[1988] FCA 443	Federal Court of Australia	Australia - Commonwealth	20 Dec 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
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
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII
Re Chamber of Manufacturers Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia v	[1984] FCA 124	Federal Court of Australia	Australia - Commonwealth	10 May 1984	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		285
Mining Corporation Exploration NL v Commissioner of Taxation	[1977] WASC 287	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 1977	AustLII
Burnside v FCT	[1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 8 ATR 305; 52 ALJR 162	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
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		50
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
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
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

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
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"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
Dudman v Commissioner of Taxation (Cth)	[1963] ALR 31; 12 ATD 493		Australia	circa 1963	LexisNexis AU		1
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
Hood Barrs v Inland Revenue Commissioners	[1957] 1 All ER 832		United Kingdom	circa 1957	LexisNexis		3
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
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		39
Stanton v FCT	[1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1	High Court of Australia	Australia - Commonwealth	24 Oct 1955	AustLII		45
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
Stow Bardolph Gravel Co Ltd v Poole (Inspector of Taxes)	[1954] 3 All ER 637; (1954) 35 Tax Cas 194		United Kingdom	circa 1954	LexisNexis		6
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
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		42
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 ALTR 135		United States	circa 1951			1
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; 4 AITR 443; 9 ATD 135	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		55
Mohanial Hargovind of Jubbuipore v Commissioner of Income Tax, Central Provinces and Berar, Nagpur , (Privy Council)	[1949] AC 521; [1949] 2 All ER 652		United Kingdom	circa 1949	LexisNexis / Westlaw		3
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
McCauley v FCT	[1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427	High Court of Australia	Australia - Commonwealth	28 Jul 1944	AustLII		34
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		113
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		149
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		71
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
Thomson v Deputy FCT	[1929] ArgusLawRp 61; (1929) 43 CLR 360; 35 ALR 262	Argus Law Reports	Australia - Commonwealth	6 Sep 1929	AustLII		6
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
Webster v Deputy FCT (WA)	[1926] ArgusLawRp 100; (1926) 39 CLR 130; 33 ALR 113	Argus Law Reports	Australia - Commonwealth	6 Dec 1926	AustLII		15
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam	(1926) 11 Tax Cas 232		United Kingdom	circa 1926			12
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Kauri Timber Co v Commissioner of Taxes	[1913] UKLawRpAC 28; [1913] AC 771		United Kingdom	10 Jul 1913	CommonLII		23
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			197