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FCT v Dixon     313

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Youssef Said Abdelbari (Taxation)	[2024] AATA 1978	Administrative Appeals Tribunal	Australia	24 Jun 2024	AustLII
CR 2024/71 - Department of Energy, Environment and Climate Action - Victorian Forestry Transition Program	[2024] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2024/21 - The Ian Potter Cultural Trust - fellowships	[2024] ATOCR 21	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance	[2024] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2024/21 - The Ian Potter Cultural Trust - fellowships	[2024] ATOCR CR2024/21	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
Bains and Commissioner of Taxation (Taxation)	[2023] AATA 2477	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
TBLX and ZSCM and Commissioner of Taxation (Taxation)	[2023] AATA 2059	Administrative Appeals Tribunal	Australia	4 Jul 2023	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR 45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR CR2023/45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Horn v GA & RG Horn Pty Ltd	[2022] NSWSC 1519	Supreme Court of New South Wales	Australia - New South Wales	10 Nov 2022	AustLII		6
Guttikonda and Sheth and Commissioner of Taxation (Taxation)	[2022] AATA 1325	Administrative Appeals Tribunal	Australia	20 May 2022	AustLII
CR 2022/13 - Paralympics Australia - medal payments	[2022] ATOCR 13	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/13 - Paralympics Australia - medal payments	[2022] ATOCR CR2022/13	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Azizi v DPP	[2021] VCC 423	County Court of Victoria	Australia - Victoria	16 Apr 2021	AustLII		1
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR CR2021/100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR CR2021/37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR CR2021/58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR 58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR CR2021/36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR CR2020/5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR CR2020/23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
JSJG and Commissioner of Taxation (Taxation)	[2019] AATA 336	Administrative Appeals Tribunal	Australia	7 Mar 2019	AustLII		1
Keys and Commissioner of Taxation (Taxation)	[2019] AATA 238	Administrative Appeals Tribunal	Australia	27 Feb 2019	AustLII
CR 2019/32 - Australian Olympic Committee - medal incentive funding payments	[2019] ATOCR 32	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/32 - Australian Olympic Committee - medal incentive funding payments	[2019] ATOCR CR2019/32	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Disputant XA v Commissioner of Inland Revenue	[2018] NZTRA 9	New Zealand Taxation Review Authority	New Zealand	12 Dec 2018	NZLII
McMullen and Commissioner of Taxation (Taxation)	[2018] AATA 4481	Administrative Appeals Tribunal	Australia	4 Dec 2018	AustLII
Disputant Z v Commissioner of Inland Revenue	[2018] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	30 Aug 2018	NZLII		4
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Hart v F C of T	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII		8
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018	[2018] ATOTD TD2018/16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018	[2018] ATOTD 16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2018] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2018] ATOPR PR2018/11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
Disputant S v Commissioner of Inland Revenue	[2017] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	30 Nov 2017	NZLII		1
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2017] ATOPR PR2017/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme	[2017] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration	[2017] ATOTD 26	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund	[2017] ATOCR 15	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/15 - Income tax: assessability of payments from the Victorian Taxi Reform Hardship Fund	[2017] ATOCR CR2017/15	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/23 - Income tax: Department of Health (Commonwealth) - Direct Funding Model of the Individual Support Packages sub-Programme of the Commonwealth Continuity of Support Programme	[2017] ATOCR CR2017/23	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration	[2017] ATOTD TD2017/26	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2017] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
Gupta and Commissioner of Taxation (Taxation)	[2016] AATA 914	Administrative Appeals Tribunal	Australia	16 Nov 2016	AustLII		1
Blank v Commissioner of Taxation	[2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12	High Court of Australia	Australia - Commonwealth	9 Nov 2016	AustLII		11
Edwards and Commissioner of Taxation (Taxation)	[2016] AATA 781	Administrative Appeals Tribunal	Australia	5 Oct 2016	AustLII		3
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
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme	[2016] ATOCR CR2016/86	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme	[2016] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
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
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2015] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/11 - Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance	[2015] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2015] ATOPR PR2015/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/11 - Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance	[2015] ATOPR PR2015/11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
CR 2015/76 - Income tax: Sidney Myer Creative Fellowship grants	[2015] ATOCR CR2015/76	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR CR2015/84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/68 - Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee	[2015] ATOCR CR2015/68	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR CR2015/55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR CR2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR 84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/76 - Income tax: Sidney Myer Creative Fellowship grants	[2015] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/68 - Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee	[2015] ATOCR 68	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Lancaster v R	[2014] VSCA 333; (2014) 44 VR 820; (2014) 247 A Crim R 165	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Dec 2014	AustLII		30
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2014] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA)	[2014] ATOCR CR2014/20	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
NSW Ageing, Disability and Home Care, Department of Family and Community Services (FACS), Direct Payment Agreement (DPA)	[2014] ATOCR 20	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	[2014] ATOCR CR2014/21	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	[2014] ATOCR 21	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	[2014] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
NSW Lifetime Care and Support Scheme	[2014] ATOCR 47	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2014] ATOPR PR2014/14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR CR2014/49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
NSW Lifetime Care and Support Scheme	[2014] ATOCR CR2014/47	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR CR2014/29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	[2014] ATOCR CR2014/23	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Stewart and Commissioner of Taxation	[2013] AATA 845; (2013) 97 ATR 963	Administrative Appeals Tribunal	Australia	28 Nov 2013	AustLII		6
TR 2013/7 - Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936	[2013] ATOTR TR2013/7	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/7 - Income tax: foreign employment income: interpretation of subsection 23AG(1AA) of the Income Tax Assessment Act 1936	[2013] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program	[2013] ATOCR CR2013/77	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR CR2013/71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission	[2013] ATOCR CR2013/59	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments	[2013] ATOCR CR2013/45	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program	[2013] ATOCR CR2013/16	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program	[2013] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission	[2013] ATOCR 59	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department of Communities, Child Safety and Disability Services (the Department) Your Life Your Choice Self-Directed Support: Host Providers and Direct Payments	[2013] ATOCR 45	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Department for Communities and Social Inclusion (South Australia) Individualised Funding Program	[2013] ATOCR 16	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2013] ATOPR PR2013/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2013] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
Commissioner of Taxation v Crown Insurance Services Ltd	[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		35
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
PR 2012/25 - Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance	[2012] ATOPR PR2012/25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2012] ATOPR PR2012/24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/25 - Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance	[2012] ATOPR 25	Australian Taxation Office Product Rulings	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
Special Dividend and Capital Return	[2012] ATOCR 52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney)	[2012] ATOCR CR2012/55	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Special Dividend and Capital Return	[2012] ATOCR CR2012/52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR CR2012/51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR CR2012/40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2012] ATOPR 24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR CR2012/23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney)	[2012] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2012	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
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission	[2012] ATOCR 31	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR 35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR CR2012/35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission	[2012] ATOCR CR2012/31	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia	[2011] ATOCR CR2011/22	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia	[2011] ATOCR 22	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc	[2011] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/69 - Income tax: Aged Care Education and Training Incentive Program payments	[2011] ATOCR 69	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR 91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association	[2011] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR 103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR CR2011/37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc	[2011] ATOCR CR2011/65	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/69 - Income tax: Aged Care Education and Training Incentive Program payments	[2011] ATOCR CR2011/69	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR CR2011/91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association	[2011] ATOCR CR2011/92	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR CR2011/103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII		43
Phelps; Secretary, Department of Families, Community Services and Indigenous Affairs and	[2010] AATA 619	Administrative Appeals Tribunal	Australia	20 Aug 2010	AustLII
Williams and Secretary, Department of Education, Employment and Workplace Relations	[2010] AATA 354	Administrative Appeals Tribunal	Australia	13 May 2010	AustLII		3
Dept of Agriculture, Fisheries and Forestry and English, Re	[2010] AATA 216; (2010) 115 ALD 551	Administrative Appeals Tribunal	Australia	29 Mar 2010	AustLII
Tagget v Commissioner of Taxation	[2010] FCA 25; [2010] ATC 20-162	Federal Court of Australia	Australia - Commonwealth	2 Feb 2010	AustLII		3
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project	[2010] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR 48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/26 - Income tax: South Australian Bonded Medical Scholarship Scheme	[2010] ATOCR 26	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR CR2010/48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR CR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR CR2010/23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings	[2010] ATOCR CR2010/5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings	[2010] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement	[2010] ATOTR TR2010/6	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project	[2010] ATOCR CR2010/76	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/6 - Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement	[2010] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/26 - Income tax: South Australian Bonded Medical Scholarship Scheme	[2010] ATOCR CR2010/26	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Taxpayer v Commissioner of Taxation	[2009] AATA 726; [2009] ATC 1-015	Administrative Appeals Tribunal	Australia	18 Sep 2009	AustLII
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII		56
Re Martinazzo and FCT	[2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073	Administrative Appeals Tribunal	Australia	30 Jan 2009	AustLII
CR 2009/71 - Income tax: payments made under the BHP Billiton Boodarie Iron Plant - Worker Support Program	[2009] ATOCR CR2009/71	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated	[2009] ATOCR CR2009/55	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/27 - Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme	[2009] ATOCR CR2009/27	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Biodiversity Banking and Offsets Scheme	[2009] ATOCR 77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/72 - Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program	[2009] ATOCR 72	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/71 - Income tax: payments made under the BHP Billiton Boodarie Iron Plant - Worker Support Program	[2009] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated	[2009] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/27 - Income tax: payments under the Western Hardwoods Displaced Workers Assistance Scheme	[2009] ATOCR 27	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Biodiversity Banking and Offsets Scheme	[2009] ATOCR CR2009/77	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/72 - Income tax: payments made under the EG Green & Sons, Harvey - Worker Support Program	[2009] ATOCR CR2009/72	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Re Vargiemezis and FCT	[2008] AATA 1152; [2008] ATC 10-068; 73 ATR 984	Administrative Appeals Tribunal	Australia	22 Dec 2008	AustLII		4
Re Berghofer and FCT	[2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964	Administrative Appeals Tribunal	Australia	19 Dec 2008	AustLII		2
Martino Developments Pty Ltd v Doughty	[2008] VSC 517; (2008) 51 MVR 365	Supreme Court of Victoria	Australia - Victoria	27 Nov 2008	AustLII		8
Watson v Deputy Commissioner of Taxation	[2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348	Federal Court of Australia	Australia - Commonwealth	8 Aug 2008	AustLII		4
Murdoch v FCT	[2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490	Federal Court of Australia	Australia - Commonwealth	28 May 2008	AustLII
TD 2008/9 - Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?	[2008] ATOTD TD2008/9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/9 - Income tax: are amounts mistakenly paid as salary or wages to employees (or as income support payments or worker's compensation amounts to persons), to which they are not beneficially entitled, but are obliged to repay, 'ordinary income' under section 6-5 of the Income Tax Assessment Act 1997?	[2008] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Murdoch and Commissioner of Taxation	[2007] AATA 1791; 68 ATR 317	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Re Nelson and Repatriation Commission	[2007] AATA 1597; (2007) 96 ALD 765	Administrative Appeals Tribunal	Australia	27 Jul 2007	AustLII		2
CR 2007/57 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association	[2007] ATOCR 57	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Conservation Reserves and Sustainable Grazing Schemes	[2007] ATOCR 87	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
PR 2007/28W - Income tax: PCM Shared Equity Contract	[2007] ATOPR PR2007/28W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2007] ATOPR PR2007/20	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/28W - Income tax: PCM Shared Equity Contract	[2007] ATOPR 28	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2007] ATOPR 20	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
Department of Education, Science and Training: Australian Vocational Student Prize	[2007] ATOCR CR2007/31	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Conservation Reserves and Sustainable Grazing Schemes	[2007] ATOCR CR2007/87	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR CR2007/92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Department of Education, Science and Training: Australian Vocational Student Prize	[2007] ATOCR 31	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/36 - Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee	[2007] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/36 - Income tax: Medal Incentive Funding payments provided by the Australian Olympic Committee	[2007] ATOCR CR2007/36	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/57 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association	[2007] ATOCR CR2007/57	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Applicant and Commissioner of Taxation	[2006] AATA 614; 63 ATR 1008	Administrative Appeals Tribunal	Australia	11 Jul 2006	AustLII		4
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
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
Re Hobart Central Child Care Pty Ltd and FCT	[2005] AATA 1027; 60 ATR 1314	Administrative Appeals Tribunal	Australia	18 Oct 2005	AustLII		14
Duggan and Secretary, Department of Family and Community Services	[2005] AATA 863	Administrative Appeals Tribunal	Australia	5 Sep 2005	AustLII
Samba v Commissioner of Taxation	[2005] FCA 798	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII
Maher and Commissioner of Taxation	[2005] AATA 272; (2005) 58 ATR 1341	Administrative Appeals Tribunal	Australia	31 Mar 2005	AustLII		3
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
TR 2005/16 - Income tax: Pay As You Go - withholding from payments to employees	[2005] ATOTR TR2005/16	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Commissioner of Taxation v Stone	[2004] HCATrans 368	High Court of Australia	Australia - Commonwealth	29 Sep 2004	AustLII
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
Commissioner of State Revenue v Politis	[2004] VSC 126; (2004) 22 VAR 112; (2004) 55 ATR 491; [2004] ANZ Conv R 286287	Supreme Court of Victoria	Australia - Victoria	20 Apr 2004	AustLII		37
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		1
CR 2003/71 - Income tax: Science Prize: The Australian Council of Deans of Science University Science Teaching Prize	[2003] ATOCR CR2003/71	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/71 - Income tax: Science Prize: The Australian Council of Deans of Science University Science Teaching Prize	[2003] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Stone v Commissioner of Taxation	[2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII		14
TR 2002/8 - Income tax: assessability of payments received from strike funds	[2002] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/49 - Income tax: The Armidale School Fee Plan	[2002] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/83 - Income tax: Science Prizes: - The Prime Minister's Prize for Science, - The Prime Minister's Prize for the Commercial Application of Science, - The Malcolm McIntosh Prize for Physical Scientist of the Year, - The Frank Fenner Prize for Life Scientist of the Year, - The Prime Minister's Prize for Excellence in Science Teaching in Primary Schools, - The Prime Minister's Prize for Excellence in Science Teaching in Secondary Schools		Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/83 - Income tax: Science Prizes: - The Prime Minister's Prize for Science, - The Prime Minister's Prize for the Commercial Application of Science, - The Malcolm McIntosh Prize for Physical Scientist of the Year, - The Frank Fenner Prize for Life Scientist of the Year, - The Prime Minister's Prize for Excellence in Science Teaching in Primary Schools, - The Prime Minister's Prize for Excellence in Science Teaching in Secondary Schools		Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/49 - Income tax: The Armidale School Fee Plan	[2002] ATOCR CR2002/49	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR TR2002/4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/8 - Income tax: assessability of payments received from strike funds	[2002] ATOTR TR2002/8	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Re Mann and Inspector-General in Bankruptcy	[2001] AATA 821; 67 ALD 557; 48 ATR 1095	Administrative Appeals Tribunal	Australia	24 Sep 2001	AustLII		3
Piccolo and McVeigh	[2001] AATA 623	Administrative Appeals Tribunal	Australia	2 Jul 2001	AustLII		3
Brown v Commissioner of Taxation	[2001] FCA 596; (2001) 187 ALR 714; (2001) 47 ATR 178; (2001) 119 FCR 269	Federal Court of Australia	Australia - Commonwealth	29 May 2001	AustLII		42
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/8 - Income tax: what is a personal services business	[2001] ATOTR TR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/1 - Goods and services tax: supplies that are GST-free for tertiary education courses	[2001] ATOGSTR GSTR2001/1	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/1 - Goods and services tax: supplies that are GST-free for tertiary education courses	[2001] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
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
GSTR 2000/D21 - Goods and services tax: supplies that are GST-free for tertiary education courses	[2000] ATODGSTR GSTR2000/D21	Australian Taxation Office	Australia - Commonwealth	11 Oct 2000	AustLII
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII		2
Barnett and Commissioner of Taxation	[1999] AATA 950; 43 ATR 1221	Administrative Appeals Tribunal	Australia	15 Dec 1999	AustLII		5
Taxpayer and Commissioner of Taxation	[1999] AATA 1026; 43 ATR 1282	Administrative Appeals Tribunal	Australia	9 Dec 1999	AustLII		1
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
Curtain World Pty Ltd and Commissioner of Taxation	[1999] AATA 14; 41 ATR 1071	Administrative Appeals Tribunal	Australia	14 Jan 1999	AustLII		1
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR TR1999/17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Allman and Commissioner of Taxation	[1998] AATA 451; (1998) 39 ATR 1081	Administrative Appeals Tribunal	Australia	24 Jun 1998	AustLII		3
Douglas Thomas Dean v The Commissioner of Taxation of the Commonwealth of Australia; Douglas Stuart McLean v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 861	Federal Court of Australia	Australia - Commonwealth	3 Sep 1997	AustLII		1
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Allan Reginald Nelson v Inspector- General in Bankruptcy	[1997] FCA 263	Federal Court of Australia	Australia - Commonwealth	25 Mar 1997	AustLII
Sansbury v TAC (1996/04192)	[1997] VICCAT 83	Victorian Civil and Administrative Tribunal	Australia - Victoria	13 Feb 1997	AustLII
Director General of Social Welfare v K HC Wellington AP255/95	[1997] NZHC 18	High Court of New Zealand	New Zealand	7 Feb 1997	NZLII
Taxpayer and the Commissioner of Taxation	[1996] AATA 403; 34 ATR 1023	Administrative Appeals Tribunal	Australia	8 Nov 1996	AustLII		1
Love and Official Trustee in Bankruptcy	[1996] AATA 792	Administrative Appeals Tribunal	Australia	27 Aug 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996	[1996] HCATrans 298	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation	[1996] FCA 1473	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
McLean v Commissioner of Taxation	[1996] FCA 1459; (1996) 66 FCR 106; 32 ATR 647	Federal Court of Australia	Australia - Commonwealth	10 May 1996	AustLII		8
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
Commissioner of Taxation v Errol William Holmes	[1995] FCA 1420	Federal Court of Australia	Australia - Commonwealth	3 Aug 1995	AustLII
QT94/179 and Commissioner of Taxation	[1995] AATA 80	Administrative Appeals Tribunal	Australia	27 Mar 1995	AustLII
NT94/147 and Commissioner of Taxation	[1995] AATA 70	Administrative Appeals Tribunal	Australia	17 Mar 1995	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
QT93/38 and Commissioner of Taxation	[1994] AATA 244	Administrative Appeals Tribunal	Australia	22 Aug 1994	AustLII
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation	[1994] FCA 1013	Federal Court of Australia	Australia - Commonwealth	13 Apr 1994	AustLII
Egmont Co-Operative Dairies Ltd v Comissioner of Inland Revenue HC Auckland M1029/92	[1993] NZHC 1733; 18 TRNZ 344; (1994) 16 NZTC 11,006	High Court of New Zealand	New Zealand	15 Nov 1993	NZLII		1
Commissioner of Taxation v Hyteco Hiring Pty Ltd	[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218	Federal Court of Australia	Australia - Commonwealth	27 Oct 1992	AustLII		20
IT 2674 - Income tax: gifts to missionaries, ministers of religion and other church workers - are the gifts income?	[1992] ATOITR IT2674	Australian Taxation Office	Australia - Commonwealth	2 Apr 1992	AustLII
Re Taxation Appeals	[1992] AATA 99	Administrative Appeals Tribunal	Australia	19 Mar 1992	AustLII
Re Taxation Appeals	[1992] AATA 55; (1992) 23 ATR 1057	Administrative Appeals Tribunal	Australia	18 Feb 1992	AustLII		3
Re Taxation Appeals	[1991] AATA 246; 22 ATR 3450	Administrative Appeals Tribunal	Australia	28 Oct 1991	AustLII		2
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 486	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII		1
It 2612 - Income Tax: Assessability of Fellowship Moneys Received From an Overseas University	[1990] ATOITR IT2612	Australian Taxation Office	Australia - Commonwealth	6 Sep 1990	AustLII
WT88/24 and Commissioner of Taxation	[1990] AATA 193; 21 ATR 3630	Administrative Appeals Tribunal	Australia	21 Aug 1990	AustLII
It 2605 - Income Tax: Rebate on Dividend Income	[1990] ATOITR IT2605	Australian Taxation Office	Australia - Commonwealth	16 Aug 1990	AustLII
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
FCT v Ranson	[1989] FCA 491; (1989) 25 FCR 57; (1989) 90 ALR 533; (1989) 20 ATR 1652	Federal Court of Australia	Australia - Commonwealth	1 Dec 1989	AustLII		50
Re Peter Alan Cox and Commission of the Safety, Rehabilitation and Compensation of Commonwealth Employees	[1989] AATA 182	Administrative Appeals Tribunal	Australia	27 Jul 1989	AustLII
Re John Haggarty; Irene Ada Haggarty; Sandra Joan Haggarty and John Peter Joseph Haggarty v Commissioner of Taxation	[1989] FCA 155	Federal Court of Australia	Australia - Commonwealth	9 May 1989	AustLII
WT87/574 and WT86/3892 and Commissioner of Taxation	[1988] AATA 338; 20 ATR 3127	Administrative Appeals Tribunal	Australia	25 Nov 1988	AustLII
NT86/5732 and Commissioner of Taxation	[1988] AATA 265; (1988) 19 ATR 3841	Administrative Appeals Tribunal	Australia	2 Sep 1988	AustLII		1
ST87/66 and Commissioner of Taxation	[1988] AATA 153; 19 ATR 3496	Administrative Appeals Tribunal	Australia	13 May 1988	AustLII		2
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
Re John Walter Mcardle v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 59	Federal Court of Australia	Australia - Commonwealth	11 Mar 1988	AustLII
NT86/10044-47 and Commissioner of Taxation	[1988] AATA 79; (1988) 19 ATR 3413	Administrative Appeals Tribunal	Australia	8 Mar 1988	AustLII		2
NT87/556 and Commissioner of Taxation	[1988] AATA 13; 19 ATR 3165	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII		2
ST87/59 and Commissioner of Taxation	[1987] AATA 477; 19 ATR 3044	Administrative Appeals Tribunal	Australia	21 Dec 1987	AustLII
ST86/342 and Commissioner of Taxation	[1987] AATA 112	Administrative Appeals Tribunal	Australia	26 Mar 1987	AustLII
NT81/13 and Commissioner of Taxation	[1987] AATA 11; 18 ATR 3157	Administrative Appeals Tribunal	Australia	19 Jan 1987	AustLII
NT86/5850 and Commissioner of Taxation	[1986] AATA 598	Administrative Appeals Tribunal	Australia	7 Nov 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Lindsay Smith	[1986] FCA 264	Federal Court of Australia	Australia - Commonwealth	7 Aug 1986	AustLII
Re Wiseman and Department of Transport	[1985] AATA 284; (1984) 12 ALD 707; (1985) 4 AAR 83	Administrative Appeals Tribunal	Australia	22 Oct 1985	AustLII		28
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Robyn Leanne Slaven	[1984] FCA 23	Federal Court of Australia	Australia - Commonwealth	22 Feb 1984	AustLII
Reid v Commissioner of Inland Revenue HC Wellington M273/83	[1983] NZHC 564	High Court of New Zealand	New Zealand	17 Oct 1983	NZLII
It 249 - Ex Gratia Payments Received by Former Employees	[1981] ATOITR IT249	Australian Taxation Office	Australia - Commonwealth	7 Jan 1981	AustLII
FCT v Harris	[1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869	Federal Court of Australia	Australia - Commonwealth	2 Jun 1980	AustLII		64
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII		65
Taxation, Commissioner of (Cth) v Smith	[1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII		6
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		190
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
FCT v Casuarina Pty Ltd	[1971] HCA 78; (1971) 127 CLR 62	High Court of Australia	Australia - Commonwealth	23 Apr 1971	AustLII		1
Brisbane Amateur Turf Club v FCT	[1968] HCA 31; 118 CLR 300; 42 ALJR 79; 15 ATD 104	High Court of Australia	Australia - Commonwealth	3 Jun 1968	AustLII		5
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		385
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The consequences of rebutting a presumption of advancement" [2018] USydLRS 2	(2018) 463 Australian Bar Review 229	Campbell, J C	Australia	circa 2018	AustLII		3
"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
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"A Loan by Any Other Name Would Smell So Sweet"	[2008] RevenueLawJl 3	Tretola, John	Australia	circa 2008	AustLII
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi"	[2007] RevenueLawJl 1	Cassidy, Julie; Sykes, Andrew	Australia	circa 2007	AustLII
"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
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Ability to Pay in New Zealand's Tax System"	[1997] VUWLawRw 33	Gunnarsson, Asa	New Zealand	circa 1997	NZLII
"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
"The Taxation of Fringe Benefits"	[1985] VUWLawRw 23	Rigby, M P	New Zealand	circa 1985	NZLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII
"Taxation of Companies"	(1965-1967) 5 University of Queensland Law Journal 105	Hajek, E J	Australia	circa 1967	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		15
Calvert v Wainwright	[1947] KB 526; (1947) 1 All ER 282		United Kingdom	circa 1947	LexisNexis / Westlaw		7
Commissioner for Railways (NSW) v McCulloch	[1946] HCA 27; (1946) 72 CLR 141; [1946] ALR 414	High Court of Australia	Australia - Commonwealth	29 Aug 1946	AustLII		9
Lally v Durham County Council	(1945) 1 All ER 311		United Kingdom	circa 1945	LexisNexis		1
Louisson v Commissioner of Taxes (No 2) NZCA	[1942] NZGazLawRp 88; [1943] NZLR 1; (1942) 44 GLR 477	New Zealand Gazette Law Reports	New Zealand	20 Nov 1942	NZLII		5
National Association of Local Government Officers v Bolton Corporation	[1943] AC 166; (1942) 2 All ER 425		United Kingdom	circa 1942	LexisNexis / Westlaw		34
Louisson v Commissioner of Taxes SC Auckland	[1941] NZGazLawRp 134; [1942] NZLR 30; (1941) 44 GLR 23	New Zealand Gazette Law Reports	New Zealand	18 Nov 1941	NZLII		4
Corbett v Duff	(1941) 1 KB 730		United Kingdom	circa 1941	LexisNexis / Westlaw		2
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		42
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Stedeford v Beloe	[1932] AC 388; 16 Tax Cas 505		United Kingdom	circa 1932	LexisNexis / Westlaw		14
Slayney v Starkey	(1931) 16 Tax Cas 45		United Kingdom	circa 1931			2
Hunter v Dewhurst	16 Tax Cas 605; (1931) 145 LT 225		United Kingdom	circa 1931			36
Beynon v Thorpe &nbsp	(1928) 14 Tax Cas 1		United Kingdom	circa 1928			4
Seymour v Reed	[1927] AC 554		United Kingdom	circa 1927	LexisNexis / Westlaw		18
Chibbett v Joseph Robinson & Sons	(1924) 9 Tax Cas 48		United Kingdom	circa 1924			12
Cowan v Seymour	(1920) 1 KB 500		United Kingdom	circa 1920	LexisNexis / Westlaw		8
[1908] Ukhl 1; (1907) 2 KB 688; [1909] AC 104	[1908] UKHL 1; (1907) 2 KB 688; [1909] AC 104	House of Lords	United Kingdom	circa 1909	BAILII		2
[1909] AC 104	[1909] AC 104		United Kingdom	circa 1909	LexisNexis / Westlaw		15
Cooper (Surveyor of Taxes) v Blakiston	[1907] UKLawRpKQB 136; (1907) 2 KB 688		United Kingdom	17 Jul 1907	CommonLII		3
Herbert v McQuade	[1901] UKLawRpKQB 159; [1902] 2 KB 631; 4 Tax Cas 489		United Kingdom	20 Jul 1901	CommonLII		26
Turner (Surveyor of Taxes) v Cuxon	[1888] UKLawRpKQB 196; 22 QBD 150		United Kingdom	15 Dec 1888	CommonLII		7
52 WN 44	52 WN 44		United Kingdom	circa 1941			1