LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

O'Connell v Commissioner of Taxation   flag 

[2002] FCA 904; (2002) 121 FCR 562; 50 ATR 331
Federal Court of Australia
Australia - Commonwealth
22nd July, 2002

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
GSTR 2002/D7 - Goods and Services Tax: inducements to enter into a lease of commercial premises [2002] ATODGSTR GSTR2002/D7 Australian Taxation Office Australia - Commonwealth 30 Oct 2002 AustLII flag
GSTR 2003/16 - Goods and services tax: inducements to enter into a lease of commercial premises [2003] ATOGSTR 16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTR 2003/16 - Goods and services tax: inducements to enter into a lease of commercial premises [2003] ATOGSTR GSTR2003/16 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Re Proctor and Commissioner of Taxation [2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064 Administrative Appeals Tribunal Australia 2 May 2005 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"An Extraordinary Concept of Ordinary Income? The Significance of FCT v Montgomery on What is Income According to Ordinary Concepts" [2010] RevenueLawJl 1 Carbone, Domenic Australia circa 2010 AustLII flag
"Montgomery: Implications for Eisner and Myer" (2004) 7 Flinders Journal of Law Reform 243 Kenny, Paul Australia circa 2004 AustLII flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; 71 ALR 28; (1987) 18 ATR 693; (1987) 61 ALJR 270 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag
Selleck v FCT (1997) 78 FCR 102; (1997) 36 ATR 558 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag
United Dominions Corporation Ltd v Brian Pty Ltd [1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; (1991) 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback