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TR 97/11 - Income tax: am I carrying on a business of primary production?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1107
Smith v Anderson	[1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247		United Kingdom	16 Jul 1880	CommonLII		177
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU		132
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		111
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		107
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
CTC Resources NL v Commissioner of Taxation	[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403	Federal Court of Australia	Australia - Commonwealth	3 Mar 1994	AustLII		48
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII		48
Softwood Pulp and Paper Ltd v FCT	(1976) 7 ATR 101		Australia	circa 1976	Legal Online / Westlaw		48
Newton v Pyke	(1908) 25 TLR 127		United Kingdom	circa 1908	LexisNexis		40
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII		37
J & R O'Kane & Co v IR Commissioners	(1922) 12 Tax Cas 303		United Kingdom	circa 1922			33
FCT v Walker	(1985) 79 FLR 161; (1985) 16 ATR 331		Australia	circa 1985	Legal Online / Westlaw		25
Ericksen v Last	(1881) 8 QB 414		United Kingdom	circa 1881	LexisNexis / Westlaw		11
IR Commrs v Incorporated Council of Law Reporting	(1888) 22 QB 279		United Kingdom	circa 1888	LexisNexis / Westlaw		7
20 CTBR (NS) Case 65	20 CTBR (NS) Case 65		Australia				4
20 CTBR (NS) 534	20 CTBR (NS) 534		Australia				4
[2006] TR 93/26	[2006] TR 93/26			circa 2006			2
Case No 34/1979	24 CTBR (NS) 200		Australia	circa 1979			2
474 Aitr 551	474 AITR 551		Australia				2
314 Atc 4264-4265	314 ATC 4264-4265		Australia		IntelliConnect		2
190 Aitr 364	190 AITR 364		Australia				2
24 CTBR (NS) Case 24	24 CTBR (NS) Case 24		Australia				2
23 CTBR (NS) Case 25	23 CTBR (NS) Case 25		Australia				2
23 CTBR (NS) Case 20	23 CTBR (NS) Case 20		Australia				2
23 CTBR (NS) 183	23 CTBR (NS) 183		Australia				2
23 CTBR (NS) 154	23 CTBR (NS) 154		Australia				2
22 CTBR (NS) Case 29	22 CTBR (NS) Case 29		Australia				2
22 CTBR (NS) 296	22 CTBR (NS) 296		Australia				2