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"Taxation of Profits from the Sale of Personal Property"   flag 

(1981) 5 Otago Law Review 114
Alston, Andrew
Otago Law Review
New Zealand

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s65, s97, s260
Income Tax Act 1923 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Property Development v CIR [1980] 1 NZLR 280 New Zealand circa 1980 LexisNexis flag 7
Brownlee Ltd v Commissioner of Inland Revenue SC Wellington M117/75 [1979] NZHC 204; (1979) 3 TRNZ 158; (1979) 4 NZTC 61,420 High Court of New Zealand New Zealand 1 May 1979 NZLII flag 1
Taxation, Commissioner of v Firstenberg [1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297 Australia - Victoria 29 Jun 1976 AustLII flag 14
Tilley v FCT (1977) 17 SASR 291; (1977) 7 ATR 139 Supreme Court of South Australia Australia - South Australia circa 1977 Legal Online / Westlaw flag 2
Railway Timber Co Ltd v CIR [1977] 1 NZLR 655 New Zealand circa 1977 LexisNexis flag 2
Milne v FCT [1976] HCA 2; (1976) 133 CLR 526; 8 ALR 258; 5 ATR 785; 50 ALJR 412 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 43
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 202
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 251
[1975] 2 NZLR 654 [1975] 2 NZLR 654 New Zealand circa 1975 LexisNexis flag 1
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 25
(1974) 4 Atr 523 (1974) 4 ATR 523 Australia circa 1974 Legal Online / Westlaw flag 1
[1974] 2 NZLR 52 [1974] 2 NZLR 52 New Zealand circa 1974 LexisNexis flag 7
Cowan v FCT [1973] VicRp 38; [1973] VR 402; (1972) 20 FLR 227; (1972) 3 ATR 474; 72 ATC 4,121 Australia - Victoria 30 Aug 1972 AustLII flag 1
[1973] 2 NZLR 523; [1974] 2 NZLR 52 [1973] 2 NZLR 523; [1974] 2 NZLR 52 New Zealand circa 1974 LexisNexis flag 1
Beetham v CIR [1973] 1 NZLR 575 New Zealand circa 1973 LexisNexis flag 4
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
(1972) 127 CLR 237 (1972) 127 CLR 237 Australia - Commonwealth circa 1972 Legal Online / Westlaw flag 1
Moruben Gardens Pty Ltd v FCT (1972) 3 ATR 225; (1972) 46 ALJR 559; 72 ATC 4,147 Australia circa 1972 Legal Online / Westlaw flag 8
McGuiness v Commissioner of Taxation (Cth) (1972) 3 ATR 22; 46 ALJR 279 Australia circa 1972 Legal Online / Westlaw flag 7
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Eisner v FCT (1971) 2 ATR 3; (1971) 45 ALJR 110 Australia circa 1971 Legal Online / Westlaw flag 17
CIR v Hunter [1970] NZLR 116 New Zealand circa 1970 LexisNexis flag 4
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Investment & Merchant Finance Corporation Ltd v FCT [1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 28
Kratzmann v Commissioner of Taxation (Cth) (1970) 44 ALJR 293; (1970) 1 ATR 827 Australia circa 1970 Legal Online / Westlaw flag 21
FCT v McClelland [1969] HCA 72; 118 CLR 353; 41 ALJR 227; 14 ATD 529 High Court of Australia Australia - Commonwealth 28 Feb 1969 AustLII flag 25
(1969) 118 CLR 365 (1969) 118 CLR 365 Australia - Commonwealth circa 1969 Legal Online / Westlaw flag 2
Hazeldine v CIR [1968] NZLR 747 New Zealand circa 1968 LexisNexis flag 2
Gilmour v CIR [1968] NZLR 136 New Zealand circa 1968 LexisNexis flag 2
Chapman (NT) v FCT [1968] HCA 4; (1968) 117 CLR 167; 15 ATD 21; 41 ALJR 315 High Court of Australia Australia - Commonwealth 1 Mar 1968 AustLII flag 19
Land Projects Ltd v CIR [1964] NZLR 723 New Zealand circa 1964 LexisNexis flag 4
AG Healing & Co Ltd v CIR [1964] NZLR 222 New Zealand circa 1964 LexisNexis flag 3
Hampson v FCT (1964) 9 AITR 445 Australia circa 1964 flag 1
[1963] NZLR 702 [1963] NZLR 702 New Zealand circa 1963 LexisNexis flag 2
CIR v Walker [1963] NZLR 348 New Zealand circa 1963 LexisNexis flag 1
Commissioner of Inland Revenue v Walker [1963] NZLR 339 New Zealand circa 1963 LexisNexis flag 140
Eunson v CIR [1963] NZLR 278 New Zealand circa 1963 LexisNexis flag 8
Vuleta v CIR [1962] NZLR 325 New Zealand circa 1962 LexisNexis flag 6
Public Trustee v CIR [1961] NZLR 1034 New Zealand circa 1961 LexisNexis flag 3
Coburg Investment Co Pty Ltd v Commissioner of Taxation [1960] HCA 90; (1960) 104 CLR 650; [1961] ALR 278; (1960) 12 ATD 242; 34 ALJR 403 High Court of Australia Australia - Commonwealth 9 Dec 1960 AustLII flag 8
Buckland v FCT [1960] ALR 600; (1960) 34 ALJR 60; (1960) 12 ATD 166 Australia circa 1960 LexisNexis AU flag 26
Davis v CIR [1959] NZLR 635 New Zealand circa 1959 LexisNexis flag 3
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 185
Plimmer v CIR [1958] NZLR 147 New Zealand circa 1958 LexisNexis flag 16
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Bedford Investments Ltd v CIR [1955] NZLR 978 New Zealand circa 1955 LexisNexis flag 5
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
Bates v Commissioner of Inland Revenue (1955) 6 AITR 283 Australia circa 1955 flag 2
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
Henty House Pty Ltd (In Voluntary Liquidation) v FCT [1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 36
FCT v Becker [1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77 High Court of Australia Australia - Commonwealth 19 Nov 1952 AustLII flag 29
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Ridgway v Deputy Commissioner of Taxation (1938) 5 ATD 51 Australia circa 1938 flag 2
Evans v Deputy FCT (SA) [1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301 High Court of Australia Australia - Commonwealth 13 Feb 1936 AustLII flag 30
Forwood Down & Co Ltd v Commissioner of Taxation (WA) [1935] HCA 59; 53 CLR 403; [1935] ALR 416; 3 ATD 250 High Court of Australia Australia - Commonwealth 26 Aug 1935 AustLII flag 5
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Shand (James) & Co Ltd v CT [1928] GLR 411 circa 1928 1
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 102
Wellington Steam Ferries Co v Commissioner of Taxes SC Wellington [1910] NZGazLawRp 150; (1910) 29 NZLR 1025; (1910) 13 GLR 82 New Zealand Gazette Law Reports New Zealand 13 Jul 1910 NZLII flag 3
Wilson v Benson [1905] ArgusLawRp 12; [1905] VicLawRp 11; [1905] VLR 229; 26 FLR 281; 11 ALR 85; 26 ALT 144; 6 ATR 367 Argus Law Reports Australia 21 Feb 1905 AustLII flag 11
Bestman v Mitten [1904] ArgusLawRp 48; 10 ALR 109; 6 ATR 406 Argus Law Reports Australia 16 Jun 1904 AustLII flag 3
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
Jones v Skinner (1835) 5 LJCh 87 Court of Chancery United Kingdom circa 1835 flag 58
749 Taxation 121 749 Taxation 121 Pakistan circa 1910 flag 1
714 Taxation 143 714 Taxation 143 Pakistan circa 1910 flag 1
495 Taxation 139 495 Taxation 139 Pakistan circa 1910 flag 1
360 Taxation 123 360 Taxation 123 Pakistan circa 1910 flag 1
356 Taxation 135 356 Taxation 135 Pakistan circa 1910 flag 1
320 Taxation 131 320 Taxation 131 Pakistan circa 1910 flag 1
288 Taxation 137 288 Taxation 137 Pakistan circa 1910 flag 1
280 Taxation 141 280 Taxation 141 Pakistan circa 1910 flag 1
53 Taxation 127 53 Taxation 127 Pakistan flag 1
Corin v CIR 14 ATD 503 Australia circa 1910 flag 1
Macmine Pty Ltd v Commissioner of Taxation (Cth) 12 ALR 247; (1976) 6 ATR 597 Australia circa 1976 LexisNexis AU flag 1

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