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Coburg Investment Co Pty Ltd v Commissioner of Taxation   flag  8

[1960] HCA 90; (1960) 104 CLR 650; [1961] ALR 278; (1960) 12 ATD 242; 34 ALJR 403
High Court of Australia
Australia - Commonwealth
9th December, 1960

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 42
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 flag 5
Opal v Franklins [2001] NSWSC 718 Supreme Court of New South Wales Australia - New South Wales 27 Aug 2001 AustLII flag 3
Sovereign Hills Project Pty Ltd v MMTR Pty Ltd [2012] NSWSC 763 Supreme Court of New South Wales Australia - New South Wales 9 Jul 2012 AustLII flag 1
WT86/3080 and Commissioner of Taxation [1990] AATA 181; 21 ATR 3624 Administrative Appeals Tribunal Australia 10 Aug 1990 AustLII flag
NT87/1507 and Commissioner of Taxation [1987] AATA 348; 18 ATR 3893 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1945 (Cth)
Transport Act 1947 (Tas)
Lands Compensation Act 1928 (Vic) sRAHA1938284.PDF.SINO_TEXT

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Kirkness v John Hudson & Co Ltd (1953) 1 WLR 749 United Kingdom circa 1953 LexisNexis / Westlaw flag 2
Sovereign Hills Project Pty Ltd v MMTR Pty Ltd [2012] NSWSC 763 Supreme Court of New South Wales Australia - New South Wales 9 Jul 2012 AustLII flag 1
WT86/3080 and Commissioner of Taxation [1990] AATA 181; 21 ATR 3624 Administrative Appeals Tribunal Australia 10 Aug 1990 AustLII flag
NT87/1507 and Commissioner of Taxation [1987] AATA 348; 18 ATR 3893 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag
"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 flag

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