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Westfield Ltd v Commissioner of Taxation     65

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Makrylos v Commissioner of Taxation	[2023] FCA 971	Federal Court of Australia	Australia - Commonwealth	17 Aug 2023	AustLII
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII		6
McCarthy and Commissioner of Taxation (Taxation)	[2021] AATA 1511	Administrative Appeals Tribunal	Australia	28 May 2021	AustLII
Victoria Power Networks Pty Ltd v Commissioner of Taxation	[2020] FCAFC 169	Federal Court of Australia	Australia - Commonwealth	21 Oct 2020	AustLII		1
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Commissioner of Taxation v Eichmann	[2019] FCA 2155	Federal Court of Australia	Australia - Commonwealth	20 Dec 2019	AustLII		6
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII		4
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
"The Gatekeeper Court: For the Revenue or For the Taxpayer?"	[2018] ELECD 1807	Davies, Rachel; Stewart, Miranda	Australia	circa 2018	AustLII
Moignard and Commissioner of Taxation (Taxation)	[2017] AATA 1661	Administrative Appeals Tribunal	Australia	6 Oct 2017	AustLII
Blank v Commissioner of Taxation	[2016] HCATrans 181	High Court of Australia	Australia - Commonwealth	23 Aug 2016	AustLII
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 2016	AustLII
WWXY and Commissioner of Taxation	[2015] AATA 130	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		1
XTJT and Commissioner of Taxation	[2013] AATA 936	Administrative Appeals Tribunal	Australia	23 Dec 2013	AustLII
August v Commissioner of Taxation	[2013] FCAFC 85; 94 ATR 376; (2013) 2013 ATC 20-406	Federal Court of Australia	Australia - Commonwealth	7 Aug 2013	AustLII		45
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
August v Commissioner of Taxation	[2012] FCA 682	Federal Court of Australia	Australia - Commonwealth	28 Jun 2012	AustLII		1
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		86
Re Berghofer and FCT	[2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964	Administrative Appeals Tribunal	Australia	19 Dec 2008	AustLII		2
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
CR 2008/59 - Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine	[2008] ATOCR 59	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/59 - Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine	[2008] ATOCR CR2008/59	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Klein and Commissioner of Taxation	[2007] AATA 1869; 70 ATR 572	Administrative Appeals Tribunal	Australia	17 Oct 2007	AustLII
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544	Federal Court of Australia	Australia - Commonwealth	25 Sep 2007	AustLII		43
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs	[2003] ATOCR 112	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/112 - Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs	[2003] ATOCR CR2003/112	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
O'Connell v Commissioner of Taxation	[2002] FCA 904; (2002) 121 FCR 562; 50 ATR 331	Federal Court of Australia	Australia - Commonwealth	22 Jul 2002	AustLII		6
Richardson v Commissioner of Taxation	[2001] FCA 1354	Federal Court of Australia	Australia - Commonwealth	21 Sep 2001	AustLII
AT1999/42 and Commissioner of Taxation	[2001] AATA 132; 46 ATR 1145	Administrative Appeals Tribunal	Australia	21 Feb 2001	AustLII
NT98/444-451, NT99/202 and Commissioner of Taxation	[2000] AATA 754; 45 ATR 1059	Administrative Appeals Tribunal	Australia	29 Aug 2000	AustLII		1
TT1996/41 and Commissioner of Taxation	[2000] AATA 465; 44 ATR 1163	Administrative Appeals Tribunal	Australia	9 Jun 2000	AustLII
Taxpayer TT96/97 v Commissioner of Taxation	[2000] AATA 466; 44 ATR 1167	Administrative Appeals Tribunal	Australia	9 Jun 2000	AustLII
Commissioner of Taxation v Haass	[1999] FCA 1088; (1999) 91 FCR 132; 42 ATR 529	Federal Court of Australia	Australia - Commonwealth	13 Aug 1999	AustLII		8
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
TT1996/31 and Commissioner of Taxation	[1999] AATA 66; 41 ATR 1117	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
AT96/51 and Commissioner of Taxation	[1998] AATA 252; 38 ATR 1150	Administrative Appeals Tribunal	Australia	15 Apr 1998	AustLII
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
Ian Richardson v Commissioner of Taxation	[1997] FCA 1273	Federal Court of Australia	Australia - Commonwealth	25 Nov 1997	AustLII
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
Henry Francis Howden Selleck v The Commissioner of Taxation for the Commonwealth of Australia	[1997] FCA 799	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII		22
Mr R and Commissioner of Taxation	[1997] AATA 684; 35 ATR 1059	Administrative Appeals Tribunal	Australia	13 Mar 1997	AustLII
Antlers Pty Ltd (in liq) v Commissioner of Taxation	[1997] FCA 114	Federal Court of Australia	Australia - Commonwealth	28 Feb 1997	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1640	Federal Court of Australia	Australia - Commonwealth	24 Jul 1996	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Warriewood Valley Pty Ltd As Trustee of the Jill Trust v the Commissioner of Taxation	[1993] FCA 396; (1993) 26 ATR 270	Federal Court of Australia	Australia - Commonwealth	20 Aug 1993	AustLII		10
Tuite v Administrative Appeals Tribunal	[1993] FCA 113	Federal Court of Australia	Australia - Commonwealth	25 Mar 1993	AustLII		2
Commissioner of Taxation v Hyteco Hiring Pty Ltd	[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218	Federal Court of Australia	Australia - Commonwealth	27 Oct 1992	AustLII		20
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Gatekeeper Court: For the Revenue or For the Taxpayer?"	[2018] ELECD 1807	Davies, Rachel; Stewart, Miranda	Australia	circa 2018	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Exploration Expenditure of a Petroleum Co: Esso Australia Resources Ltd v Commissioner of Taxation (Cth)"	[1997] AUMPLawAYbk 26	Shemesian, Richard D	Australia	circa 1997	AustLII

Legislation Cited