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Gair v FCT   flag  6

[1944] HCA 29; (1944) 71 CLR 388; [1944] ALR 394; (1944) 7 ATD 443
High Court of Australia
Australia - Commonwealth
6th November, 1944

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 2
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Guest v FCT [2007] FCA 193; (2007) 65 ATR 815 Federal Court of Australia Australia - Commonwealth 23 Feb 2007 AustLII flag 18
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR TR2001/10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform " (2015) 39 (2) University of Western Australia Law Review 99 Murray, Ian; Wright, Stephen Australia - Western Australia circa 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Supreme Court Act 1928 (Vic)
Finance Act 1927

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inland Revenue Commissioners v Castlemaine (1943) 60 TLR 2 United Kingdom circa 1943 LexisNexis flag 1
Commissioner of Taxation (NSW) v Lawford [1937] HCA 14; (1937) 56 CLR 774; [1937] ALR 530; 4 ATD 253 High Court of Australia Australia - Commonwealth 1 Apr 1937 AustLII flag 8
Barlow v Inland Revenue Oommi8sioners (1937) 21 Tax Cas 354 United Kingdom circa 1937 flag 4
IRC v Barnato [1936] 2 All ER 1176; (1936) 20 Tax Cas 455 United Kingdom circa 1936 LexisNexis flag 9
Dewar v Commissioners of Inland Revenue [1935] 2 KB 351; 19 Tax Cas 561 United Kingdom circa 1935 LexisNexis / Westlaw flag 11
Lambe v Inland Revenue Commissioners (1934) 1 KB 178 United Kingdom circa 1934 LexisNexis / Westlaw flag 8
Champneys' Executors v Inland Revenue Commissioners (1934) 19 Tax Cas 375 United Kingdom circa 1934 flag 1
Simpson v Executors of Bonner Maurice (1929) 14 Tax Cas 580 United Kingdom circa 1929 flag 4
Leigh v Inland Revenue Commissioners [1928] 1 KB 73 United Kingdom circa 1928 LexisNexis / Westlaw flag 13
Weld v Petre (1928) 97 LJCh 399 Court of Chancery United Kingdom circa 1928 flag 1
Wigmore v Thomas Summerson & Sons Ltd (1926) 1 KB 131 United Kingdom circa 1926 LexisNexis / Westlaw flag 4
Inland Revenue Commissioners v Forrest [1924] SC 450 United Kingdom - Scotland circa 1924 flag 1
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Michelham; Michelham v Michelham [1921] 1 Ch 705 Court of Chancery United Kingdom circa 1921 LexisNexis / Westlaw flag 1
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Coane & Grant v The Thomas Bent Land Co [1891] VicLawRp 44; (1891) 17 VLR 198; 12 ALT 182 Australia - Victoria 7 May 1891 AustLII flag 8
Mellersh v Brown [1890] UKLawRpCh 111; (1890) 45 Ch D 225 United Kingdom 19 Jul 1890 CommonLII flag 7
Marshfield, In re; Marshfield v Hutchings [1887] UKLawRpCh 72; (1887) 34 Ch D 721 Court of Chancery United Kingdom 11 Mar 1887 CommonLII flag 5
Goldstrom v Tallermann [1886] UKLawRpKQB 156; 18 QBD 1 United Kingdom 16 Nov 1886 CommonLII flag 12
Roberts, In re; Goodchap v Roberts [1880] UKLawRpCh 73; 14 Ch D 49 Court of Chancery United Kingdom 10 Mar 1880 CommonLII flag 9
M'Intosh v The Great Western Railway Co [1864] EngR 804; 7 HL 27; 42 ER 29; 2 De G & Sm 758; 2 Mac & G 74; 4 Giff 683; 2 H & M 722; 18 Eq 154; 35 Buck 412 Court of Chancery United Kingdom 15 May 1874 CommonLII flag 45
(1865) 34 LJCh 58 (1865) 34 LJCh 58 Court of Chancery United Kingdom circa 1865 flag 1

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