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Smith v FCT     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hunter Development Corporation v Save Our Rail NSW Incorporated	[2015] NSWCA 346	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Nov 2015	AustLII		4
Southern Equity Pty Ltd v Timevale Pty Ltd	[2012] NSWSC 15	Supreme Court of New South Wales	Australia - New South Wales	3 Feb 2012	AustLII		10
Re Hornsby Shire Council v Commissioner of Taxation	[2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061	Administrative Appeals Tribunal	Australia	26 Nov 2008	AustLII		5
Westpac Banking Corporation v Commissioner of Stamp Duties	[1992] QCA 318	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	11 Sep 1992	AustLII
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
It 2483 - Income Tax : Takeovers and Co Reconstructions - Exchange of Shares by Life Assurance Companies and Other Financial Institutions for Shares Or Shares and Cash - Whether Realization of Profit - Whether Profit Is Assessable	[1988] ATOITR IT2483	Australian Taxation Office	Australia - Commonwealth	14 Jul 1988	AustLII
FCT v Salenger	[1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII		42
NT87/1507 and Commissioner of Taxation	[1987] AATA 348; 18 ATR 3893	Administrative Appeals Tribunal	Australia	2 Oct 1987	AustLII
Re Ampol Ltd and Export Development Grants Board	[1983] AATA 4	Administrative Appeals Tribunal	Australia	14 Jan 1983	AustLII
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		8
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		36
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Davies v Collector of Imposts	[1908] VicLawRp 13; [1908] VLR 272; 29 ALT 233; 14 ALR 149		Australia - Victoria	13 Mar 1908	AustLII		4
Williams v Permanent Trustee Co of New South Wales Ltd	[1906] UKLawRpAC 6; [1906] AC 249; 22 TLR 363; 75 LJPC 48; 94 LT 354		United Kingdom	14 Mar 1906	CommonLII		14
Commissioners of Inland Revenue v Glasgow and South-Western Railway Co	[1887] UKLawRpAC 18; (1887) 12 AC 315		United Kingdom	20 May 1887	CommonLII		15
Tiverton and North Devon Ry v Loosemore	(1884) 9 AC 480		United Kingdom	circa 1884	LexisNexis / Westlaw		17
Great Western Railway Co v Commissioners of Inland Revenue	(1864) 1 QB 507		United Kingdom	circa 1864	LexisNexis / Westlaw		1
Regent's Canal Co v Ware	[1857] EngR 551; 23 Beav 575; 53 ER 226	Rolls Court	United Kingdom	circa 1857	CommonLII		11
Adams v The London and Blackwall Railway Co	[1850] EngR 716; 2 Mac & G 118; 42 ER 46	Court of Chancery	United Kingdom	circa 1850	CommonLII		12