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Elsey v FCT     26

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Liang	[2025] FCAFC 4	Federal Court of Australia	Australia - Commonwealth	31 Jan 2025	AustLII
Liang v Commissioner of Taxation	[2024] FCA 535	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		4
CVMW and Commissioner of Taxation (Taxation)	[2023] AATA 4039	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII		1
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
R v Heinze	[2005] VSCA 124; (2005) 153 A Crim R 380	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	19 May 2005	AustLII		24
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
Re Taxation Appeals	[1992] AATA 269; 24 ATR 1001	Administrative Appeals Tribunal	Australia	4 Sep 1992	AustLII		2
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation	[1989] FCA 107	Federal Court of Australia	Australia - Commonwealth	10 Apr 1989	AustLII
NT85/16400-16402 and Commissioner of Taxation	[1987] AATA 269; 18 ATR 3754	Administrative Appeals Tribunal	Australia	13 Jul 1987	AustLII
R v Wilson	[1988] VicRp 67; [1988] VR 673		Australia - Victoria	27 Nov 1986	AustLII		2
R v Smart	[1983] VicRp 22; [1983] 1 VR 265; (1982) 6 A Crim R 192		Australia - Victoria	12 Feb 1982	AustLII		47
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		243
Rogers v Commissioner of Patents	[1910] HCA 19; (1910) 10 CLR 701; 17 ALR 73; 33 FLR 53; 8 ATR 227	High Court of Australia	Australia - Commonwealth	8 Dec 1977	AustLII		18
McCormack v Commissioner of Taxation	[1977] WASC 66	Supreme Court of Western Australia	Australia - Western Australia	22 Apr 1977	AustLII
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		202
Gauci v Commissioner of Taxation of the Commonwealth Australia	[1975] WASC 66	Supreme Court of Western Australia	Australia - Western Australia	8 Jul 1975	AustLII
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797	High Court of Australia	Australia - Commonwealth	31 Jan 1974	AustLII		15
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		49
Dunning v Commissioner of Taxation (1)	[1971] SASC 1122	Supreme Court of South Australia	Australia - South Australia	11 Nov 1971	AustLII
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 Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Evidence (Interim)	[1985] ALRC 26	Australian Law Reform Commission	Australia	circa 1985	AustLII		11
Evidence of Computer Records and Other Documentary Statements	[1980] WALRC 4	Western Australian Law Reform Commission	Australia - Western Australia	circa 1980	AustLII
Evidence of Computer Records and Other Documentary Statements	[1980] WALRC 55	Western Australian Law Reform Commission	Australia - Western Australia	circa 1980	AustLII
- Evidence (Business Records)	[1973] NSWLRC 17	New South Wales Law Reform Commission	Australia - New South Wales	circa 1973	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
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
Chapman (NT) v FCT	[1968] HCA 4; (1968) 117 CLR 167; 15 ATD 21; 41 ALJR 315	High Court of Australia	Australia - Commonwealth	1 Mar 1968	AustLII		19
Myers v DPP	[1965] AC 1009		United Kingdom	circa 1965	LexisNexis / Westlaw		6
Showing documents from 55501 to 56000 of total 161548 hits	[1962] QWN 2		Australia - Queensland	circa 1962			2
Nominal Defendant v Clements	[1960] HCA 39; (1960) 104 CLR 476; [1960] ALR 701; 34 ALJR 95	High Court of Australia	Australia - Commonwealth	28 Jun 1960	AustLII		141
Lloyd v Powell Duffryn Steam Coal Co Ltd	[1914] UKLawRpAC 16; [1914] AC 733		United Kingdom	6 Apr 1914	CommonLII		33
Hart v Minister for Lands	[1901] NSWStRp 52; (1901) 1 SR (NSW) 133; 18 WN (NSW) 132; 11 LCC 27	Supreme Court of New South Wales	Australia - New South Wales	28 Jun 1901	AustLII		2