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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
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
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
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

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
"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
"Montgomery: Implications for Eisner and Myer" (2004) 7 Flinders Journal of Law Reform 243 Kenny, Paul Australia circa 2004 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
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
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
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 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
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
Selleck v FCT (1997) 78 FCR 102; (1997) 36 ATR 558 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag

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