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"Assessability of Receipts from Personal Exertion"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"A finding that a taxpayer carries on a business: What is required, related issues and what are the tax consequences?"	(2010) 39 Australian Tax Review 71	Australian Tax Review	Australia	circa 2010	Legal Online / Informit		1
[2007] Act 7	[2007] Act 7		United Kingdom	circa 2007			5
"An Analysis of the Framework and Terms Used in Determining Assessable Income in the Core Provisions of the Income Tax Act 2004"	(2007) 133 New Zealand Journal of Taxation Law and Policy 462	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2007			1
"s Tax Rewrite Program: In Pursuit of the (Elusive) Goal of Simplicity"	(2007) 4 British Tax Review 405	British Tax Review	United Kingdom	circa 2007	Westlaw		3
Commissioner of Taxation v Stone	(2005) 215 ALR 61		Australia	circa 2005	LexisNexis AU		7
"Derivation and Deductions Revisited"	(2002) 82 New Zealand Journal of Taxation Law and Policy 182	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2002			1
"The Impact and Influence of Accounting and Economic Principles on Taxation Law"	(1998) 4 New Zealand Journal of Taxation Law and Policy 18	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1998			4
"Income According to Ordinary Concepts -- Part 1: Mere Realisation or Business Operation?"	(1997) 32 New Zealand Journal of Taxation Law and Policy 75	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997			1
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		16
"Can Income Tax Law Be Simplified?"	(1996) 24 New Zealand Journal of Taxation Law and Policy 187	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			1
"If at First You Don't Succeed Reconceptualising the Income Concept in the Tax Arena"	(1993-1994) 19 Melbourne University Law Review 977	Melbourne University Law Review	Australia	circa 1994	AustLII		7
Westfield Ltd v Commissioner of Taxation	[1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII		65
"The Concept of Income and Tax Policy"	(1990) 4 Canterbury Law Review 203	Canterbury Law Review	New Zealand	circa 1990	HeinOnline / Informit		1
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		341
Grieve v CIR	[1984] 1 NZLR 101		New Zealand	circa 1984	LexisNexis		44
Moore v Griffiths	[1972] 3 All ER 399		United Kingdom	circa 1972	LexisNexis		4
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
CIR v City Motor Service Ltd	[1969] NZLR 1010		New Zealand	circa 1969	LexisNexis		8
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		321
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
G v Commissioner of Inland Revenue	[1961] NZLR 994		New Zealand	circa 1961	LexisNexis		16
Plimmer v CIR	[1958] NZLR 147		New Zealand	circa 1958	LexisNexis		16
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		386
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
Ibid and FCT v Dixon	(1952) 5 AITR 443		Australia	circa 1952			52
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		399
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		97
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		237
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194