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McLaurin v FCT     107

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		87
Namol Pty Ltd v AW Baulderstone Pty Ltd (No 2)	[1993] FCA 606; 47 FCR 388; (1993) 119 ALR 187; (1994) 27 ATR 181	Federal Court of Australia	Australia - Commonwealth	10 Dec 1993	AustLII		56
Clairs Keeley (a firm) v Treacy	[2003] WASCA 299; (2003) 28 WAR 139	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	3 Dec 2003	AustLII		40
Westpac Banking Corporation v Jamieson	[2015] QCA 50; [2016] 1 Qd R 495; (2016) 294 FLR 48; (2015) 104 ACSR 657	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Apr 2015	AustLII		39
Tomasetti v Brailey	[2012] NSWCA 399; (2012) 274 FLR 248; (2012) 91 ATR 531	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Dec 2012	AustLII		35
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
New South Wales v Williamson	[2011] NSWCA 183	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Jul 2011	AustLII		30
JB Chandler Investment Co Ltd (In Voluntary Liquidation) and Chandlers Rental Pty Ltd (In Voluntary Liquidation) v Commissioner of Taxation	[1993] FCA 641; (1993) 47 FCR 588; (1993) 27 ATR 340	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		26
Commissioner of Taxation v CSR Ltd	[2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559	Federal Court of Australia	Australia - Commonwealth	26 Oct 2000	AustLII		22
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
Sydney Local Health District v Macquarie International Health Clinic Pty Ltd	[2020] NSWCA 274; (2020) 105 NSWLR 325	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	2 Nov 2020	AustLII		19
Apand Pty Ltd v Kettle Chip Co Pty Ltd (No 2)	[1999] FCA 483; (1999) 88 FCR 568; (1999) 162 ALR 505; 43 IPR 225; [1999] AIPC 39,197	Federal Court of Australia	Australia - Commonwealth	23 Apr 1999	AustLII		13
Blank v Commissioner of Taxation (No 2)	[2014] FCA 517; (2014) 98 ATR 379	Federal Court of Australia	Australia - Commonwealth	22 May 2014	AustLII		12
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Paton v Campbell Capital Ltd	[1993] FCA 449	Federal Court of Australia	Australia - Commonwealth	10 Sep 1993	AustLII		12
Gardiner v Laing O ’ Rourke Australia Construction Pty Ltd	[2020] NSWCA 151; (2020) 102 NSWLR 599	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Jul 2020	AustLII		11
Brozinic v ISS Facility Services Australia Ltd	[2014] ACTSC 8	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	8 Feb 2014	AustLII		11
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
R v El Cheikh	[2004] VSCA 146	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	30 Jul 2004	AustLII		8
Sommer v FCT	[2002] FCA 1205; (2002) 51 ATR 102	Federal Court of Australia	Australia - Commonwealth	27 Sep 2002	AustLII		8
Tomasetti v Brailey	[2011] NSWSC 1446	Supreme Court of New South Wales	Australia - New South Wales	17 Nov 2011	AustLII		7
Briers v Atlas Tiles Ltd	[1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176		Australia - Victoria	21 Jul 1975	AustLII		7
Insurance Australia Ltd v Albrecht	[2015] ACTSC 68	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	25 Mar 2015	AustLII		5
Public Servant Case	[2014] AATA 247	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII		5
Treacy v Rylestone Pty Ltd	[2002] WASC 178	Supreme Court of Western Australia	Australia - Western Australia	4 Jul 2002	AustLII		5
Barnett and Commissioner of Taxation	[1999] AATA 950; 43 ATR 1221	Administrative Appeals Tribunal	Australia	15 Dec 1999	AustLII		5
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII		5
Gerard Cassegrain & Co Pty Ltd v Commissioner of Taxation	[2007] FCA 415; 66 ATR 198	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII		4
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297	Supreme Court of Western Australia	Australia - Western Australia	14 Sep 2004	AustLII		4
Friend v Comcare	[2021] FCA 837; 173 ALD 381	Federal Court of Australia	Australia - Commonwealth	23 Jul 2021	AustLII		3
Ycnm v FCT	[2019] AATA 1592; (2019) 110 ATR 151	Administrative Appeals Tribunal	Australia	1 Jul 2019	AustLII		3
Australian Securities and Investments Commission v Piggott Wood & Baker (A Firm) (No 6)	[2019] FCA 672	Federal Court of Australia	Australia - Commonwealth	16 May 2019	AustLII		3
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
Advanced Prosthetic Centre v Applicance & Limb Centre (Int) Pty Ltd	[2002] NSWSC 515; (2002) 53 ATR 331; 52 AILR 5-409	Supreme Court of New South Wales	Australia - New South Wales	13 Jun 2002	AustLII		3
Whittaker and National Disability Insurance Agency	[2022] AATA 729	Administrative Appeals Tribunal	Australia	11 Apr 2022	AustLII		2
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII		2
Transcript of Proceedings, Aon Risk Services Australia Ltd v Australian National University	[2009] HCATrans 72	High Court of Australia	Australia - Commonwealth	28 Apr 2009	AustLII		2
Branson v FCT	[2008] FCA 1874; (2008) 73 ATR 864; [2008] ATC 20-080	Federal Court of Australia	Australia - Commonwealth	1 Dec 2008	AustLII		2
Re Taxpayer and FCT	[2008] AATA 64; 69 ATR 329; [2008] ATC 1-000	Administrative Appeals Tribunal	Australia	24 Jan 2008	AustLII		2
Ivancic v Zardo	[2004] ACTCA 11	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	4 Jun 2004	AustLII		2
Sommer and Commissioner of Taxation	[2001] AATA 901; 48 ATR 1127	Administrative Appeals Tribunal	Australia	15 Aug 2001	AustLII		2
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII		2
Julie Ann Sladden v Commissioner of Taxation	[2023] AATA 3815	Administrative Appeals Tribunal	Australia	16 Nov 2023	AustLII		1
AAI Ltd v Technology Swiss Pty Ltd	[2021] FCAFC 168; (2021) 286 FCR 208	Federal Court of Australia	Australia - Commonwealth	17 Sep 2021	AustLII		1
JSJG and Commissioner of Taxation (Taxation)	[2019] AATA 336	Administrative Appeals Tribunal	Australia	7 Mar 2019	AustLII		1
Cannon v Griffiths	[2015] NSWSC 1055	Supreme Court of New South Wales	Australia - New South Wales	30 Jul 2015	AustLII		1
Hughes v Loy Yang Power Management Pty Ltd	[2010] FMCA 81	Federal Magistrates Court of Australia	Australia	26 Feb 2010	AustLII		1
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
Sladden v Commissioner of Taxation	[2024] FCAFC 122	Federal Court of Australia	Australia - Commonwealth	19 Sep 2024	AustLII
Comcare v Friend	[2024] FCAFC 4	Federal Court of Australia	Australia - Commonwealth	1 Feb 2024	AustLII
Shabib v Green Formwork Pty Ltd	[2022] NSWPIC 260	Personal Injury Commission of New South Wales	Australia - New South Wales	31 May 2022	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD 18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD TD2016/18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?	[2015] ATOTD TD2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?	[2015] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CDPJ and Commissioner of Taxation	[2014] AATA 535	Administrative Appeals Tribunal	Australia	5 Aug 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR TR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares	[2012] ATOCR 25	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR TR2012/8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment	[2012] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/25 - Income tax: Insurance Australia Group Ltd - issue of convertible preference shares	[2012] ATOCR CR2012/25	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Luke and Commissioner of Taxation	[2011] AATA 801	Administrative Appeals Tribunal	Australia	14 Nov 2011	AustLII
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
An Employee and Commissioner of Taxation	[2010] AATA 912	Administrative Appeals Tribunal	Australia	17 Nov 2010	AustLII
Re Martinazzo and FCT	[2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073	Administrative Appeals Tribunal	Australia	30 Jan 2009	AustLII
SGR 2009/1 - Superannuation guarantee: payments made to sportspersons	[2009] ATOSGR 1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SGR 2009/1 - Superannuation guarantee: payments made to sportspersons	[2009] ATOSGR SGR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Ortiz v Reward Insurance Pty Ltd	[2006] WADC 171	District Court of Western Australia	Australia - Western Australia	24 Oct 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Deputy Commissioner of Taxation v Glennan	[2005] NSWSC 888; 61 ATR 90	Supreme Court of New South Wales	Australia - New South Wales	2 Sep 2005	AustLII
Taxpayer and Commissioner of Taxation	[2004] AATA 1395; 58 ATR 1152	Administrative Appeals Tribunal	Australia	24 Dec 2004	AustLII
Commissioner of Taxation of the Commonwealth of Australia v CSR Ltd S278/2000	[2001] HCATrans 615	High Court of Australia	Australia - Commonwealth	23 Nov 2001	AustLII
GSTR 2001/D4 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATODGSTR GSTR2001/D4	Australian Taxation Office	Australia - Commonwealth	29 Jun 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR GSTR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Liftronic Pty Ltd v Commissioner of Taxation	[1996] FCA 1474	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 93/58 - Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?	[1993] ATOTD TD93/58	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/58 - Income tax: under what circumstances is the receipt of a lump sum compensation/settlement payment assessable?	[1993] ATOTD 58	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Taxation Appeals	[1992] AATA 113	Administrative Appeals Tribunal	Australia	2 Apr 1992	AustLII
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Taxation Appeals	[1989] AATA 123	Administrative Appeals Tribunal	Australia	12 May 1989	AustLII
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 110	Federal Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII
Re Commissioner of Taxation v Spedley Securities Ltd	[1988] FCA 31	Federal Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII
Re Taxation Appeals	[1987] AATA 286	Administrative Appeals Tribunal	Australia	3 Aug 1987	AustLII
Re Taxation Appeals	[1987] AATA 161	Administrative Appeals Tribunal	Australia	30 Apr 1987	AustLII
Re Taxation Appeals (No 50) Aat	[1986] AATA 413	Administrative Appeals Tribunal	Australia	12 Dec 1986	AustLII
B439/1984 and Commissioner of Taxation	[1986] AATA 254	Administrative Appeals Tribunal	Australia	29 Aug 1986	AustLII
Re Bohumila Weissova v the Official Trustee In Bankruptcy; Zdenek Weiss	[1986] FCA 217	Federal Court of Australia	Australia - Commonwealth	8 Jul 1986	AustLII
Re Gordon Douglas Neilsen v Hempston Holdings Pty Ltd; Stella Jean Cheffers	[1986] FCA 100	Federal Court of Australia	Australia - Commonwealth	8 Apr 1986	AustLII
Re Bedrick Frederich Teller and the Secretary To the Department of Social Security	[1985] AATA 81	Administrative Appeals Tribunal	Australia	16 Apr 1985	AustLII
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
IT 41 - Payment received as compensation for termination of service agreement	[1979] ATOITR IT41	Australian Taxation Office	Australia - Commonwealth	14 Feb 1979	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"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		1
"Taxation of damages"	(2009) 91 Precedent 34	Rider, Andrew	Australia	circa 2009	AustLII
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"Capital Gains Taxation of Damages: A Challenge for Litigants and Their Advisers"	(2005) 2 Macquarie Journal of Business Law 21	Galitsky, Serge	Australia	circa 2005	AustLII
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison"	(2001) 4 Journal of Australian Taxation 98	Sadiq, Kerrie	Australia	circa 2001	AustLII
"The effect of CGT provisions on dispute resolution payments"	(1997) 71 Law Institute Journal 34	Evert, Bettina	Australia - Victoria	circa 1997	AustLII
"More Taxing News: Capital Gains Tax on Compensation or Damages"	[1989] NSWBarAssocNews 11	Forsyth, Neil; Searle, Peter	Australia	circa 1989	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
"More Taxing News: Capital Gains Tax on Compensation or Damages"	[1989] NSWBarAssocNews 11	Forsyth, Neil; Searle, Peter	Australia	circa 1989	AustLII
Re Commissioner of Taxation v Spedley Securities Ltd	[1988] FCA 31	Federal Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII
Re Taxation Appeals	[1987] AATA 286	Administrative Appeals Tribunal	Australia	3 Aug 1987	AustLII
Re Taxation Appeals	[1987] AATA 161	Administrative Appeals Tribunal	Australia	30 Apr 1987	AustLII
Re Taxation Appeals (No 50) Aat	[1986] AATA 413	Administrative Appeals Tribunal	Australia	12 Dec 1986	AustLII
B439/1984 and Commissioner of Taxation	[1986] AATA 254	Administrative Appeals Tribunal	Australia	29 Aug 1986	AustLII
Re Bohumila Weissova v the Official Trustee In Bankruptcy; Zdenek Weiss	[1986] FCA 217	Federal Court of Australia	Australia - Commonwealth	8 Jul 1986	AustLII
Re Gordon Douglas Neilsen v Hempston Holdings Pty Ltd; Stella Jean Cheffers	[1986] FCA 100	Federal Court of Australia	Australia - Commonwealth	8 Apr 1986	AustLII
Re Bedrick Frederich Teller and the Secretary To the Department of Social Security	[1985] AATA 81	Administrative Appeals Tribunal	Australia	16 Apr 1985	AustLII
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
IT 41 - Payment received as compensation for termination of service agreement	[1979] ATOITR IT41	Australian Taxation Office	Australia - Commonwealth	14 Feb 1979	AustLII