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Booth v FCT   flag 

[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40
High Court of Australia
Australia - Commonwealth
16th December, 1987

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
VER Trust) v Commissioner of State Revenue [2022] VSC 33 Supreme Court of Victoria Australia - Victoria 11 Feb 2022 AustLII flag
Everlight Resources Ltd v Barnett [2018] QSC 244 Supreme Court of Queensland Australia - Queensland 31 Oct 2018 AustLII flag
Lotteries Pty Ltd v Volteas [2015] VSCA 226 Supreme Court of Victoria - Court of Appeal Australia - Victoria 26 Aug 2015 AustLII flag
Commissioner of State Revenue v Abbotts Exploration Pty Ltd [2014] WASCA 211; (2014) 48 WAR 300 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 14 Nov 2014 AustLII flag
Howard v Commissioner of Taxation [2014] HCA 21; (2014) 253 CLR 83; (2014) 309 ALR 1; (2014) 88 ALJR 667; (2014) 92 ATR 38 High Court of Australia Australia - Commonwealth 11 Jun 2014 AustLII flag
Howard v Commissioner of Taxation [2014] HCATrans 42 High Court of Australia Australia - Commonwealth 12 Mar 2014 AustLII flag
SCCASP Holdings Pty Ltd as trustee for H&R Super Fund v Commissioner of Taxation [2013] FCAFC 45; (2013) 211 FCR 332; (2013) 95 ATR 274 Federal Court of Australia Australia - Commonwealth 10 May 2013 AustLII flag
Howard v Commissioner of Taxation [2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89 Federal Court of Australia Australia - Commonwealth 26 Oct 2012 AustLII flag
Australian Property Custodian Holdings Ltd v Capital Finance Australia Ltd [2012] VSC 124 Supreme Court of Victoria Australia - Victoria 4 Apr 2012 AustLII flag
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement [2011] ATOGSTR GSTR2011/1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement [2011] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
GSTR 2010/D1 - Goods and services tax: interest-free loans received by the developer of a retirement village [2010] ATODGSTR GSTR2010/D1 Australian Taxation Office Australia - Commonwealth 9 Jun 2010 AustLII flag
Stafford v Kekatos (No 3) [2008] NSWSC 1093 Supreme Court of New South Wales Australia - New South Wales 17 Oct 2008 AustLII flag
Murdoch and Commissioner of Taxation [2007] AATA 1791; 68 ATR 317 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
JT Nominees Pty Ltd v Macks [2007] SASC 151; (2007) 97 SASR 471 Supreme Court of South Australia Australia - South Australia 2 May 2007 AustLII flag
Deputy Commissioner of Taxation v Bluebottle UK Ltd [2006] NSWCA 360; (2006) 68 NSWLR 558; 64 ATR 621 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Dec 2006 AustLII flag
Cousins Securities Pty Ltd v CEC Group Ltd [2006] QSC 307 Supreme Court of Queensland Australia - Queensland 20 Oct 2006 AustLII flag
Bluebottle UK Ltd v Deputy Commissioner of Taxation [2006] NSWSC 706; 201 FLR 375; (2006) 233 ALR 747; 58 ACSR 536; 63 ATR 464 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2006 AustLII flag
Porters v Cessnock City Council [2005] NSWSC 1275; 12 BPR 23,209 Supreme Court of New South Wales Australia - New South Wales 6 Dec 2005 AustLII flag
Lumbers [2005] SADC 153 District Court of South Australia Australia - South Australia 15 Nov 2005 AustLII flag
GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement [2004] ATOGSTR GSTR2004/4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement [2004] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTR 2003/D6 - Goods and services tax: Assignment of income streams including under a securitisation arrangement [2003] ATODGSTR GSTR2003/D6 Australian Taxation Office Australia - Commonwealth 19 Nov 2003 AustLII flag
TR 2000/1 - Income tax: insurance registers [2000] ATOTR TR2000/1 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/1 - Income tax: insurance registers [2000] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
Sun World International Inc (Formerly Sun World Inc) v Registrar, Plant Breeder's Rights (Formerly Registrar, Plant Variety Rights) [1998] FCA 1260 Federal Court of Australia Australia - Commonwealth 12 Oct 1998 AustLII flag
Western Mining Corporation Ltd v the Commonwealth of Australia [1994] FCA 1026 Federal Court of Australia Australia - Commonwealth 14 Apr 1994 AustLII flag
Re Willem Bertus Reuter v the Commissioner of Taxation [1993] FCA 18 Federal Court of Australia Australia - Commonwealth 4 Feb 1993 AustLII flag
Re Taxation Appeals [1991] AATA 205; 22 ATR 3437 Administrative Appeals Tribunal Australia 6 Sep 1991 AustLII flag
Hadlee v Commissioner of Inland Revenue [1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721 Court of Appeal of New Zealand New Zealand 31 May 1991 NZLII flag
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Smith Kline and French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health [1990] FCA 151 Federal Court of Australia Australia - Commonwealth 16 May 1990 AustLII flag
Re Deputy Commissioner of Taxation v Max Christopher Donnelly As Trustee of the Bankrupt Estate of Geoffrey Walter Edelsten; Geoffrey Walter Edelsten and Health Insurance Commission [1989] FCA 399 Federal Court of Australia Australia - Commonwealth 27 Sep 1989 AustLII flag
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 flag
Re Geoffrey Walter Edelsten and Max Christopher Donnelly As Trustee of the Bankrupt Estate of Geoffrey Walter Edelsten v Geoffrey Walter Edelsten; Health Insurance and Deputy Commissioner of Taxation [1988] FCA 395 Federal Court of Australia Australia - Commonwealth 10 Nov 1988 AustLII flag
It 2496 - Income Tax : Deductibility of the Cost of Lease Receivables [1988] ATOITR IT2496 Australian Taxation Office Australia - Commonwealth 29 Sep 1988 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s102A, s102B

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 54 ALJR 196; (1980) 10 ATR 608 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag
FCT v Everett [1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211 Federal Court of Australia Australia - Commonwealth 26 Oct 1978 AustLII flag
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag
Shepherd v FCT [1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739 High Court of Australia Australia - Commonwealth 17 Dec 1965 AustLII flag
Williams v Commissioner of Inland Revenue [1965] NZLR 395 New Zealand circa 1965 LexisNexis flag
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag
Arcus v Inland Revenue Commissioner (NZ) (1962) 13 ATD 101; (1962) 8 AITR 567 Australia circa 1962 flag
Tindal v FCT [1946] HCA 26; (1946) 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag
Palette Shoes Pty Ltd v Krohn [1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag

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