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Watson v Deputy Commissioner of Taxation   flag  4

[2010] FCAFC 17; (2010) 182 FCR 104; (2010) 75 ATR 224; [2010] ATC 20-167
Federal Court of Australia
Australia - Commonwealth
4th March, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McGlinn v FCT [2018] FCA 1275; (2018) 361 ALR 312 Federal Court of Australia Australia - Commonwealth 24 Aug 2018 AustLII flag 1
Gittins v Field (Trustee) [2018] FCA 976 Federal Court of Australia Australia - Commonwealth 29 Jun 2018 AustLII flag 4
TD 2013/2 - Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997? [2013] ATOTD 2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TD 2013/2 - Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997? [2013] ATOTD TD2013/2 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s3.5, s5.5
Social Security Act 1991 (Cth) s10, s35, s55
Federal Court Rules (Cth) s107

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Watson v Deputy Commissioner of Taxation [2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348 Federal Court of Australia Australia - Commonwealth 8 Aug 2008 AustLII flag 4
Watson v Secretary, Department of Family and Community Services [2003] FCA 415; (2003) 128 FCR 564; (2003) 74 ALD 77; (2003) 37 AAR 222; (2003) 5 (9) SSR 123 Federal Court of Australia Australia - Commonwealth 7 May 2003 AustLII flag 13
Warner Music Australia Pty Ltd v Commissioner of Taxation (1996) 70 FCR 197; (1996) 34 ATR 171 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 16
BHP Petroleum (Timor Sea) Pty Ltd v Minister for Resources [1994] FCA 168; (1994) 49 FCR 155; (1994) 121 ALR 280; (1994) 32 ALD 17; (1994) 28 ATR 16 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 23
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133

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