Commissioner of Taxation (WA) v Newman 26

[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341

High Court of Australia

Australia - Commonwealth

9th September, 1921

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Morgan v McMillan Investment Holdings Pty Ltd	[2024] HCA 33	High Court of Australia	Australia - Commonwealth	11 Sep 2024	AustLII
Morgan v McMillan Investment Holdings Pty Ltd	[2024] HCATrans 43	High Court of Australia	Australia - Commonwealth	12 Jun 2024	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII	12
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
Pastoral and Development Pty Ltd v FCT	[1971] HCA 41; 124 CLR 453; 45 ALJR 507; 2 ATR 401	High Court of Australia	Australia - Commonwealth	17 Sep 1971	AustLII	3
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII	1
FCT v Murphy	[1961] HCA 66; (1961) 106 CLR 146; [1962] ALR 165; 12 ATD 366; 35 ALJR 321	High Court of Australia	Australia - Commonwealth	9 Nov 1961	AustLII	6
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII	59
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII	50
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	84
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	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	112
FCT v Weatherly	[1927] HCA 14; (1927) 39 CLR 190	High Court of Australia	Australia - Commonwealth	13 Apr 1927	AustLII
Fletcher v A H McDonald & Co Pty Ltd	[1927] ArgusLawRp 19; (1927) 39 CLR 174; 33 ALR 154	Argus Law Reports	Australia - Commonwealth	12 Apr 1927	AustLII	4
FCT v Ryan	[1926] HCA 59; 38 CLR 472	High Court of Australia	Australia - Commonwealth	12 Oct 1926	AustLII	3
Boyd, Thornley Thornley v, In re	[1925] VicLawRp 60; [1925] VLR 601		Australia - Victoria	29 Oct 1925	AustLII
De Grey River Pastoral Co Ltd v Deputy FCT (WA)	[1923] HCA 42; 35 CLR 181	High Court of Australia	Australia - Commonwealth	21 Sep 1923	AustLII	6
Thomas v FCT	[1923] HCA 43	High Court of Australia	Australia - Commonwealth	21 Sep 1923	AustLII
Perpetual Trustee Co Ltd v Champion	[1923] NSWStRp 51; (1923) 23 SR (NSW) 544; 40 WN (NSW) 119	Supreme Court of New South Wales	Australia - New South Wales	14 Sep 1923	AustLII
Hickman v FCT	[1922] ArgusLawRp 74; 31 CLR 232; 28 ALR 433	Argus Law Reports	Australia - Commonwealth	8 Sep 1922	AustLII	24
Webb v FCT	[1922] HCA 27	High Court of Australia	Australia - Commonwealth	19 Jun 1922	AustLII	3
Commissioner of Taxation (WA) v Newman	[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341	High Court of Australia	Australia - Commonwealth	9 Sep 1921	AustLII	26

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Robert Newman	[1921] ArgusLawRp 88; (1921) 27 ALR 341	Argus Law Reports	Australia	circa 1921	AustLII		1

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