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MacFarlane     51

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
Castagna v R; Agius v R	[2019] NSWCCA 114; (2019) 278 A Crim R 194	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	5 Jun 2019	AustLII		8
Gillies v Gillies	[2017] NSWSC 522	Supreme Court of New South Wales	Australia - New South Wales	11 May 2017	AustLII
TD 2017/11 - Income tax: who should be assessed to interest on bank accounts?	[2017] ATOTD TD2017/11	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TD 2017/11 - Income tax: who should be assessed to interest on bank accounts?	[2017] ATOTD 11	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Community Living Options Inc v McDougall	[2016] SADC 80	District Court of South Australia	Australia - South Australia	11 Jul 2016	AustLII		2
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR TR2014/5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Valcorp Australia Pty Ltd v Angas Securities Ltd (No 2)	[2012] FCAFC 52	Federal Court of Australia	Australia - Commonwealth	11 Apr 2012	AustLII		3
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR TR2012/5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR TR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/1 - Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available	[2012] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Mills v Commissioner of Taxation	[2011] FCAFC 158; (2011) 198 FCR 89; (2011) 83 ATR 364	Federal Court of Australia	Australia - Commonwealth	8 Dec 2011	AustLII		6
Commissioner of Taxation v Rozman	[2010] FCA 324; (2010) 186 FCR 1; (2010) 75 ATR 782; [2010] ATC 20-171	Federal Court of Australia	Australia - Commonwealth	1 Apr 2010	AustLII		13
3D Scaffolding Pty Ltd v FCT	[2009] FCAFC 75; (2009) 75 ATR 604; [2009] ATC 20-111	Federal Court of Australia	Australia - Commonwealth	22 Jun 2009	AustLII		18
TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records?	[2009] ATOTD TD2009/5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records?	[2009] ATOTD 5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Re Reid and FCT	[2009] AATA 357; 75 ATR 686; [2009] ATC 1-005	Administrative Appeals Tribunal	Australia	18 May 2009	AustLII		2
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
3D Scaffolding Pty Ltd v Commissioner of Taxation	[2008] FCA 1477; (2008) 105 ALD 475; (2008) 73 ATR 729; (2008) 49 AAR 100	Federal Court of Australia	Australia - Commonwealth	3 Oct 2008	AustLII		6
Fowler v FCT	[2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64	Federal Court of Australia	Australia - Commonwealth	21 Apr 2008	AustLII		4
Condell v FCT	[2007] FCAFC 44; (2007) 66 ATR 100	Federal Court of Australia	Australia - Commonwealth	28 Mar 2007	AustLII		14
Re 3-D Scaffolding Pty Ltd and FCT	[2007] AATA 1884; 70 ATR 582; [2008] ATC 10-009	Administrative Appeals Tribunal	Australia	19 Oct 2007	AustLII		2
FCT v Condell	[2006] FCA 1047; (2006) 63 ATR 514	Federal Court of Australia	Australia - Commonwealth	15 Aug 2006	AustLII		3
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
Taxpayers and Commissioner of Taxation	[2005] AATA 1251; 61 ATR 1132	Administrative Appeals Tribunal	Australia	16 Dec 2005	AustLII		4
Taxpayer and Commissioner of Taxation	[2004] AATA 1243; 58 ATR 1078	Administrative Appeals Tribunal	Australia	25 Nov 2004	AustLII
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR TR2003/8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Davis v FCT	[2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201	Federal Court of Australia	Australia - Commonwealth	4 Apr 2000	AustLII		35
Cripps and Commissioner of Taxation	[1999] AATA 937; (1999) 43 ATR 1202	Administrative Appeals Tribunal	Australia	13 Dec 1999	AustLII		7
Lonsdale Sand and Metal Pty Ltd v Commissioner of Taxation	[1998] FCA 155; (1998) 81 FCR 419; 162 ALR 220; (1998) 38 ATR 384	Federal Court of Australia	Australia - Commonwealth	5 Mar 1998	AustLII		10
Baird v BCE Holdings Pty Ltd	[1996] NSWSC 376; 134 FLR 279; (1996) 40 NSWLR 374	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 1996	AustLII		38
Zobory v FCT	[1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412	Federal Court of Australia	Australia - Commonwealth	1 May 1995	AustLII		52
Richardson & Wrench (Holdings) Pty Ltd v Ligon	[1994] FCA 1222; (1994) 123 ALR 681; [1994] ATPR (Digest) 53	Federal Court of Australia	Australia - Commonwealth	26 Jul 1994	AustLII		62
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR TR93/32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation	[1992] FCA 560; (1992) 38 FCR 555; 111 ALR 131; 24 ATR 375	Federal Court of Australia	Australia - Commonwealth	20 Nov 1992	AustLII		6
Re Max Christopher Donnelly v Helene Hedrlin	[1991] FCA 507	Federal Court of Australia	Australia - Commonwealth	30 Oct 1991	AustLII
Imperial Bottleshops Pty Ltd v Commissioner of Taxation	[1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546	Federal Court of Australia	Australia - Commonwealth	26 Jun 1991	AustLII		87
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits	[1991] ATOITR IT2637	Australian Taxation Office	Australia - Commonwealth	6 Jun 1991	AustLII
Sharrment Pty Ltd v Official Trustee	[1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII		302
It 2473 - Income Tax : Amounts Appropriated by Shareholders From a Co for Their Own Use; Whether Deemed Dividends Assessable in Their Hands; Whether Paid Out of Profits	[1988] ATOITR IT2473	Australian Taxation Office	Australia - Commonwealth	21 Apr 1988	AustLII
Golski v Kirk	[1987] FCA 200; (1987) 14 FCR 143; (1987) 72 ALR 443; [1987] Aust Torts Reports 80-095	Federal Court of Australia	Australia - Commonwealth	17 Jun 1987	AustLII		79

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Deductions Arising From Illegal Activities"	[2003] RevenueLawJl 7	Lund, Siska	Australia	circa 2003	AustLII
"Entity Taxation and Trusts Arising by Operation of Law"	(2000) 23 University of New South Wales Law Journal 330	Glover, John	Australia	circa 2000	AustLII
"Aboriginal Heritage in the Wild West -- Robert Bropho and the Swan Brewery Site"	(1992) 1 (56) Aboriginal Law Bulletin 9	Churches, Steven	Australia	circa 1992	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Con-Stan Industries of Australia Pty Ltd v Norwich Winterthur Insurance (Australia) Ltd	[1986] HCA 14; (1986) 160 CLR 226; (1986) 64 ALR 481; (1986) 60 ALJR 294; (1986) 4 ANZ Insurance Cases 60-700	High Court of Australia	Australia - Commonwealth	11 Apr 1986	AustLII		537
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII		101
Muschinski v Dodds	[1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52	High Court of Australia	Australia - Commonwealth	6 Dec 1985	AustLII		1276
Commonwealth v O'Reilly	[1984] VicRp 74; [1984] VR 931; (1984) 52 ALR 631; (1984) 68 FLR 364; (1984) 8 ACLR 804; (1984) 2 ACLC 190		Australia - Victoria	6 Mar 1984	AustLII		16
Calverley v Green	[1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940	High Court of Australia	Australia - Commonwealth	6 Dec 1984	AustLII		868
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII		56
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2063
Industrial Equity Ltd v Blackburn	[1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89	High Court of Australia	Australia - Commonwealth	15 Nov 1977	AustLII		132
Marra Developments Ltd v BW Rofe Pty Ltd	[1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1		Australia - New South Wales	circa 1977	LexisNexis AU		75
Walker v Wimborne	[1976] HCA 7; (1976) 137 CLR 1; (1976) 50 ALJR 446; 3 ACLR 529	High Court of Australia	Australia - Commonwealth	3 Mar 1976	AustLII		304
North West County District Council v J I Case (Australia) Pty Ltd	[1974] 2 NSWLR 511; (1974) 34 LGRA 138; 10 A Crim R 312		Australia - New South Wales	circa 1974	LexisNexis AU		34
Last v Rosenfeld	[1972] 2 NSWLR 923		Australia - New South Wales	circa 1972	LexisNexis AU		50
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		160
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
Government of India v Taylor	[1955] AC 491; [1955] 1 All ER 292; (1955) 27 ITR 356		United Kingdom	circa 1955	LexisNexis / Westlaw		121
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
FCT v Blakely	[1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		36
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)	[1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216	High Court of Australia	Australia - Commonwealth	29 Jul 1949	AustLII		98
"Aspects of the Law Relating to Co Dividends"	(1941) 4 Modern Law Review 273	Modern Law Review	United Kingdom	circa 1941	HeinOnline		2
Maritime Electric Co Ltd v General Dairies Ltd	[1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748	Privy Council	United Kingdom	8 Feb 1937	BAILII		134
Australasian Scale Co Ltd v Commissioner of Taxes (Qld)	[1935] HCA 23; (1935) 53 CLR 534	High Court of Australia	Australia - Commonwealth	30 Apr 1935	AustLII		26
Stewart Dawson & Co (Vict) Pty Ltd v FCT	[1933] HCA 4; (1933) 48 CLR 683; 39 ALR 253; 2 ATD 221	High Court of Australia	Australia - Commonwealth	27 Feb 1933	AustLII		23
USA and Southern (HM Inspector of Taxes) v AB	[1933] 1 KB 713; (1933) 18 Tax Cas 59		United Kingdom	circa 1933	LexisNexis / Westlaw		11
Countess of Bective v FCT	[1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110	High Court of Australia	Australia - Commonwealth	30 Jun 1932	AustLII		100
Lindsay v IR Commrs	(1932) 18 Tax Cas 43		United Kingdom	circa 1932			8
Mann v Nash	[1932] 1 KB 752; [1932] All ER 956; 101 LJKB 270		United Kingdom	circa 1932	LexisNexis / Westlaw		6
Income Tax Acts (Vic), Re [No 2]	[1930] ArgusLawRp 23; [1930] VicLawRp 15; [1930] VLR 233; (1930) 36 ALR 216	Argus Law Reports	Australia	5 May 1930	AustLII		6
Minister of Finance v Smith	[1927] AC 193; 95 LJPC 193		United Kingdom	circa 1927	LexisNexis / Westlaw		12
(1924) 1 Ch 550	(1924) 1 Ch 550	Court of Chancery	United Kingdom	circa 1924	LexisNexis / Westlaw		1
Vulcan Motor and Engineering Co v Hampson	(1921) 3 KB 597		United Kingdom	circa 1921	LexisNexis / Westlaw		5
Com- Ltd v Etherington	[1919] 2 Ch 254	Court of Chancery	United Kingdom	circa 1919	LexisNexis / Westlaw		6
Condran, Condran v Stark	[1917] 1 Ch 639	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		3
Collins v Sedgwick	[1917] 1 Ch 179	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		3
Commissioners of Inland Revenue v Brooks	[1915] AC 478		United Kingdom	circa 1915	LexisNexis / Westlaw		12
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
Lee v Neuchatel Asphalte Co	(1889) 41 Ch 1	Court of Chancery	United Kingdom	circa 1889	LexisNexis / Westlaw		2
Partridge v Mallandaine	(1886) 2 Tax Cas 179		United Kingdom	circa 1886			13
Rutherford v Commissioner of Taxation (Cth)	13 ALR 142; 28 FLR 219; (1976) 6 ATR 542		Australia	circa 1986	LexisNexis AU		2