Booth v FCT

[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
Murdoch and Commissioner of Taxation	[2007] AATA 1791; 68 ATR 317	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Re Taxation Appeals	[1991] AATA 205; 22 ATR 3437	Administrative Appeals Tribunal	Australia	6 Sep 1991	AustLII
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
Howard v Commissioner of Taxation	[2014] HCATrans 42	High Court of Australia	Australia - Commonwealth	12 Mar 2014	AustLII
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
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
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
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
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
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
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
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
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
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
Western Mining Corporation Ltd v the Commonwealth of Australia	[1994] FCA 1026	Federal Court of Australia	Australia - Commonwealth	14 Apr 1994	AustLII
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Re Peter William Hepples v Commissioner of Taxation	[1990] FCA 208	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
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
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
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
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
It 2496 - Income Tax : Deductibility of the Cost of Lease Receivables	[1988] ATOITR IT2496	Australian Taxation Office	Australia - Commonwealth	29 Sep 1988	AustLII
Stafford v Kekatos (No 3)	[2008] NSWSC 1093	Supreme Court of New South Wales	Australia - New South Wales	17 Oct 2008	AustLII
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
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
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
Everlight Resources Ltd v Barnett	[2018] QSC 244	Supreme Court of Queensland	Australia - Queensland	31 Oct 2018	AustLII
Cousins Securities Pty Ltd v CEC Group Ltd	[2006] QSC 307	Supreme Court of Queensland	Australia - Queensland	20 Oct 2006	AustLII
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
Lumbers	[2005] SADC 153	District Court of South Australia	Australia - South Australia	15 Nov 2005	AustLII
VER Trust) v Commissioner of State Revenue	[2022] VSC 33	Supreme Court of Victoria	Australia - Victoria	11 Feb 2022	AustLII
Lotteries Pty Ltd v Volteas	[2015] VSCA 226	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	26 Aug 2015	AustLII
Australian Property Custodian Holdings Ltd v Capital Finance Australia Ltd	[2012] VSC 124	Supreme Court of Victoria	Australia - Victoria	4 Apr 2012	AustLII
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
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

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
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
Everlight Resources Ltd v Barnett	[2018] QSC 244	Supreme Court of Queensland	Australia - Queensland	31 Oct 2018	AustLII
Cousins Securities Pty Ltd v CEC Group Ltd	[2006] QSC 307	Supreme Court of Queensland	Australia - Queensland	20 Oct 2006	AustLII
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
Lumbers	[2005] SADC 153	District Court of South Australia	Australia - South Australia	15 Nov 2005	AustLII
VER Trust) v Commissioner of State Revenue	[2022] VSC 33	Supreme Court of Victoria	Australia - Victoria	11 Feb 2022	AustLII
Lotteries Pty Ltd v Volteas	[2015] VSCA 226	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	26 Aug 2015	AustLII
Australian Property Custodian Holdings Ltd v Capital Finance Australia Ltd	[2012] VSC 124	Supreme Court of Victoria	Australia - Victoria	4 Apr 2012	AustLII
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
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
Williams v Commissioner of Inland Revenue	[1965] NZLR 395		New Zealand	circa 1965	LexisNexis

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