QT93/45 and Commissioner of Taxation 7

[1994] AATA 117; (1994) 28 ATR 1108

Administrative Appeals Tribunal

Australia

29th April, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation of the C of A v Sara Lee Household & Body Care (Aust) Pty Ltd M57/1999	[1999] HCATrans 616	High Court of Australia	Australia - Commonwealth	9 Dec 1999	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 94/89 - Income tax: capital gains: in what year of income is a taxpayer required for tax purposes to include a capital gain or loss in relation to land disposed of under a contract which is made in one year of income, but which is settled in a later year of income?	[1994] ATOTD 89	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/89 - Income tax: capital gains: in what year of income is a taxpayer required for tax purposes to include a capital gain or loss in relation to land disposed of under a contract which is made in one year of income, but which is settled in a later year of income?	[1994] ATOTD TD94/89	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through	[1994] ATOTR TR94/29	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through	[1994] ATOTR 29	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s169A
Trustee Act (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Beard v Wratislaw	[1993] 2 Qd R 494		Australia - Queensland	circa 1993	LexisNexis AU	8
Chan v Cresdon Pty Ltd	[1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110	High Court of Australia	Australia - Commonwealth	14 Dec 1989	AustLII	311
Foran v Wight	[1989] HCA 51; (1989) 168 CLR 385; (1989) 88 ALR 413; (1989) 64 ALJR 1; 168 CR 385	High Court of Australia	Australia - Commonwealth	15 Nov 1989	AustLII	635
Stern v McArthur	[1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588	High Court of Australia	Australia - Commonwealth	11 Oct 1988	AustLII	352
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII	369
Kern Corporation Ltd v Walter Reid Trading Pty Ltd	[1987] HCA 20; (1987) 163 CLR 164; 71 ALR 417; (1987) 61 ALJR 319; 4 ANZ Insurance Cases 74,819	High Court of Australia	Australia - Commonwealth	5 Jun 1987	AustLII	69
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)	[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545	High Court of Australia	Australia - Commonwealth	23 Oct 1984	AustLII	80
Legione v Hateley	[1983] HCA 11; (1983) 152 CLR 406; 56 FLR 206; 46 ALR 1; (1983) 57 ALJR 292	High Court of Australia	Australia - Commonwealth	14 Apr 1983	AustLII	949
Hewett v Court	[1983] HCA 7; (1983) 149 CLR 639; (1983) 46 ALR 87; (1983) 57 ALJR 211; (1983) 1 ACLC 768; (1983) 7 ACLR 909	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII	307
Meehan v Jones	[1982] HCA 52; (1982) 149 CLR 571; (1982) 42 ALR 463; (1982) 56 ALJR 813	High Court of Australia	Australia - Commonwealth	17 Sep 1982	AustLII	399
Perri v Coolangatta Investments Pty Ltd	[1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII	492
Chang v Registrar of Titles	[1976] HCA 1; (1976) 137 CLR 177; 8 ALR 285; 50 ALJR 404	High Court of Australia	Australia - Commonwealth	11 Feb 1976	AustLII	114
Haque v Haque (No 2)	[1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144	High Court of Australia	Australia - Commonwealth	29 Jul 1965	AustLII	69
McWilliam v McWilliams Wines Pty Ltd	[1964] HCA 6; (1964) 114 CLR 656; 37 ALJR 435	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII	77
Palmer v Lark	[1945] Ch 182	Court of Chancery	United Kingdom	circa 1945	LexisNexis / Westlaw	28
R v Clyne; Ex Parte Harrap	[1941] VicLawRp 25; [1941] VLR 200; [1941] ALR 234		Australia - Victoria	18 Jun 1941	AustLII	43
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII	628
Pakenham Upper Fruit Co Ltd v Crosby	[1924] HCA 55; (1924) 35 CLR 386	High Court of Australia	Australia - Commonwealth	15 Dec 1924	AustLII	49
R v Australian Broadcasting Tribunal; Ex parte Hardiman	[1980] HCA 13; (1980) 144 CLR 13	High Court of Australia	Australia - Commonwealth	5 Jun 1923	AustLII	931
Hoysted v FCT	[1920] HCA 29; (1920) 27 CLR 400; 26 ALR 145	High Court of Australia	Australia - Commonwealth	10 May 1920	AustLII	28
Harding v FCT	[1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137	Argus Law Reports	Australia - Commonwealth	26 Apr 1917	AustLII	31
Redman v Permanent Trustee Co of New South Wales Ltd	[1916] HCA 47; (1916) 22 CLR 84; 22 ALR 365	High Court of Australia	Australia - Commonwealth	1 Sep 1916	AustLII	59
Tailby v Official Receiver	[1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75		United Kingdom	30 Jul 1888	CommonLII	180
Rayner v Preston	(1881) 18 Ch D1	Court of Chancery	United Kingdom	circa 1881	LexisNexis / Westlaw	2
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII	171
Shaw v Foster	[1872] UKLawRpHL 2; (1872) 5 HL 321; 42 LJCh 49		United Kingdom	14 Mar 1872	CommonLII	98
Rayner v Preston	[1868] UKLawRpEq 26; 5 Eq 227; 18 Ch D 1	Court of Chancery	United Kingdom	8 Feb 1868	CommonLII	60
Paine v Meller	[1801] EngR 400; LR 2 Eq 143; (1801) 6 Ves 349; 31 ER 1088		United Kingdom	9 Mar 1866	CommonLII	17
Wall v Bright	[1820] EngR 472; 37 ER 456; (1820) 1 Jac & W 494	Court of Chancery	United Kingdom	circa 1820	CommonLII	28
Broome v Monck	[1805] EngR 110; 32 ER 976; (1805) 10 Ves Jr 597	Court of Chancery	United Kingdom	circa 1805	CommonLII	3
Broom v Monck	10 Ves 597		United Kingdom			18

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