LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Scott v FCT   flag  320

[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
24th August, 1966

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sladden v Commissioner of Taxation [2024] FCAFC 122 Federal Court of Australia Australia - Commonwealth 19 Sep 2024 AustLII flag
Education and Training Grant Program [2024] ATOCR CR2024/1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance [2024] ATOCR 29 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
CR 2024/21 - The Ian Potter Cultural Trust - fellowships [2024] ATOCR CR2024/21 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Education and Training Grant Program [2024] ATOCR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
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 flag
CR 2024/21 - The Ian Potter Cultural Trust - fellowships [2024] ATOCR 21 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
TBLX and ZSCM and Commissioner of Taxation (Taxation) [2023] AATA 2059 Administrative Appeals Tribunal Australia 4 Jul 2023 AustLII flag
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members [2023] ATOCR CR2023/45 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members [2023] ATOCR 45 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
CR 2022/13 - Paralympics Australia - medal payments [2022] ATOCR 13 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
CR 2022/13 - Paralympics Australia - medal payments [2022] ATOCR CR2022/13 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
CR 2021/36 - CSIRO - studentship or internship stipends [2021] ATOCR 36 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members [2021] ATOCR 37 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/100 - Australian Sports Commission - dAIS athlete grants [2021] ATOCR 100 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials [2021] ATOCR 58 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/100 - Australian Sports Commission - dAIS athlete grants [2021] ATOCR CR2021/100 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials [2021] ATOCR CR2021/58 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/36 - CSIRO - studentship or internship stipends [2021] ATOCR CR2021/36 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members [2021] ATOCR CR2021/37 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2020] FCAFC 169 Federal Court of Australia Australia - Commonwealth 21 Oct 2020 AustLII flag
Youssef v NSW Legal Services Commissioner (Costs) [2020] NSWCATOD 115 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 9 Oct 2020 AustLII flag 24
Henadeck Pty Ltd v Independent Liquor and Gaming Authority; Niraula v Independent Liquor and Gaming Authority [2020] NSWCATAP 200 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 30 Sep 2020 AustLII flag 2
Rice Marketing Board for New South Wales v Forbidden Foods Pty Ltd; Forbidden Foods Pty Ltd v Rice Marketing Board for New South Wales [2020] NSWCATAP 182 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 2 Sep 2020 AustLII flag 31
NQZG and Commissioner of Taxation (Taxation) [2020] AATA 379 Administrative Appeals Tribunal Australia 2 Mar 2020 AustLII flag
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 flag
CR 2020/5 - Australian Football League Players Association - education and training grants [2020] ATOCR CR2020/5 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
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 flag
CR 2020/5 - Australian Football League Players Association - education and training grants [2020] ATOCR 5 Australian Taxation Office Australia - Commonwealth circa 2020 AustLII flag
Ycnm v FCT [2019] AATA 1592; (2019) 110 ATR 151 Administrative Appeals Tribunal Australia 1 Jul 2019 AustLII flag 3
Castagna v R; Agius v R [2019] NSWCCA 114; (2019) 278 A Crim R 194 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 5 Jun 2019 AustLII flag 8
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
CR 2019/32 - Australian Olympic Committee - medal incentive funding payments [2019] ATOCR CR2019/32 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
CR 2019/32 - Australian Olympic Committee - medal incentive funding payments [2019] ATOCR 32 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Krasniqi v Commissioner of Inland Revenue [2018] NZHC 2075 High Court of New Zealand New Zealand 14 Aug 2018 NZLII flag
Australian Society for Kangaroos Inc v Secretary, Department of Environment, Land, Water and Planning (No 2) [2018] VSC 407 Supreme Court of Victoria Australia - Victoria 27 Jul 2018 AustLII flag
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 flag
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 flag
RHDB and Commissioner of Taxation (Taxation) [2017] AATA 3091 Administrative Appeals Tribunal Australia 20 Dec 2017 AustLII flag
Disputant S v Commissioner of Inland Revenue [2017] NZTRA 8 New Zealand Taxation Review Authority New Zealand 30 Nov 2017 NZLII flag 1
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 flag
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 flag
Elecnet (Aust) Pty Ltd (as trustee for Electrical Industry Severance Scheme) v Commissioner of Taxation of Commonwealth of Australia [2016] HCA 51; (2016) 259 CLR 73; (2016) 340 ALR 1; (2016) 91 ALJR 214 High Court of Australia Australia - Commonwealth 21 Dec 2016 AustLII flag 21
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 flag 11
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 flag
CR 2016/50 - Income tax: AMP Capital Community Infrastructure Fund - capital reallocation [2016] ATOCR CR2016/50 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
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 flag
CR 2016/50 - Income tax: AMP Capital Community Infrastructure Fund - capital reallocation [2016] ATOCR 50 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
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 flag 10
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 flag
CR 2015/76 - Income tax: Sidney Myer Creative Fellowship grants [2015] ATOCR CR2015/76 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia [2015] ATOCR CR2015/55 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Supplier Share Offer [2015] ATOCR CR2015/47 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
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 flag
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union [2015] ATOCR CR2015/7 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
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 flag
CR 2015/76 - Income tax: Sidney Myer Creative Fellowship grants [2015] ATOCR 76 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
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 flag
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia [2015] ATOCR 55 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Supplier Share Offer [2015] ATOCR 47 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
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 flag
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union [2015] ATOCR 7 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
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 flag
Star & Garter Hotel Pty Ltd v Liquor Commission of Western Australia [2014] WASC 193 Supreme Court of Western Australia Australia - Western Australia 29 May 2014 AustLII flag 1
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 flag
CR 2014/36 - Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Ltd [2014] ATOCR 36 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program [2014] ATOCR 29 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/9 - Income tax: Mirvac Group - capital reallocation [2014] ATOCR CR2014/9 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/28 - Income tax: GDI Property Group - creating a new stapled security [2014] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 flag
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 flag
CR 2014/9 - Income tax: Mirvac Group - capital reallocation [2014] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 flag
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 flag
Ardent Leisure Group (ALG) Capital Reallocation [2014] ATOCR 98 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CR 2014/28 - Income tax: GDI Property Group - creating a new stapled security [2014] ATOCR CR2014/28 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 flag
CR 2014/36 - Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Ltd [2014] ATOCR CR2014/36 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 flag
Ardent Leisure Group (ALG) Capital Reallocation [2014] ATOCR CR2014/98 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Batchelor v Commissioner of Taxation [2013] AATA 93 Administrative Appeals Tribunal Australia 22 Feb 2013 AustLII flag 2
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship [2013] ATOCR 71 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
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 flag
CR 2013/87 - Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme [2013] ATOCR CR2013/87 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/82 - Income tax: Stockland Group - Capital Reallocation [2013] ATOCR CR2013/82 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/49 - Income tax: Mirvac Group - capital reallocation [2013] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
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 flag
CR 2013/49 - Income tax: Mirvac Group - capital reallocation [2013] ATOCR CR2013/49 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/87 - Income tax: assessable income: payments received by employees under the Australian Portable Leave Scheme [2013] ATOCR 87 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/82 - Income tax: Stockland Group - Capital Reallocation [2013] ATOCR 82 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
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 flag
Parker v Parker [2012] FamCAFC 33; (2012) 260 FLR 284; [2012] FLC 93-499; (2012) 47 Fam LR 122 Family Court of Australia Australia 7 Mar 2012 AustLII flag 28
CR 2012/9 - Income tax: Return of capital: Centro Properties Group [2012] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association [2012] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag
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 flag
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated [2012] ATOCR 35 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA [2012] ATOCR 40 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag
Special Dividend and Capital Return [2012] ATOCR 52 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/8 - Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Retail Group [2012] ATOCR 8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/7 - Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro DPF Holding Trust [2012] ATOCR 7 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/6 - Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Australia Wholesale Fund [2012] ATOCR 6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/6 - Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Australia Wholesale Fund [2012] ATOCR CR2012/6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/121 - Income tax: Woolworths Ltd - creating a new stapled security [2012] ATOCR 121 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag
CR 2012/121 - Income tax: Woolworths Ltd - creating a new stapled security [2012] ATOCR CR2012/121 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag
Special Dividend and Capital Return [2012] ATOCR CR2012/52 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag
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 flag
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated [2012] ATOCR CR2012/35 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
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 flag
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 flag
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 flag
CR 2012/9 - Income tax: Return of capital: Centro Properties Group [2012] ATOCR CR2012/9 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/8 - Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Retail Group [2012] ATOCR CR2012/8 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
CR 2012/7 - Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro DPF Holding Trust [2012] ATOCR CR2012/7 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
Carberry and Commissioner of Taxation [2011] AATA 303 Administrative Appeals Tribunal Australia 10 May 2011 AustLII flag
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Indigenous Training and Recruitment Initiatives Scholarships [2011] ATOCR 37 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
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 flag
CR 2011/95 - Income tax: assessable income: payments made by John Holland Group Worker Entitlement Fund to members [2011] ATOCR 95 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
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 flag
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 flag
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 flag
Indigenous Training and Recruitment Initiatives Scholarships [2011] ATOCR CR2011/37 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc [2011] ATOCR 103 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
CR 2011/106 - Income tax: DEXUS Property Group - Capital Reallocation [2011] ATOCR 106 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
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 flag
CR 2011/95 - Income tax: assessable income: payments made by John Holland Group Worker Entitlement Fund to members [2011] ATOCR CR2011/95 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
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 flag
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 flag
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 flag
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 flag
CR 2011/106 - Income tax: DEXUS Property Group - Capital Reallocation [2011] ATOCR CR2011/106 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Cainer & Geller [2010] FamCA 14 Family Court of Australia Australia 21 Jan 2010 AustLII flag
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 flag
CR 2010/77 - Income tax: capital gains tax: Westfield Group - creating a new stapled security [2010] ATOCR CR2010/77 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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 flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR CR2010/9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships [2010] ATOCR CR2010/23 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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 flag
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 flag
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 flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships [2010] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League [2010] ATOCR 48 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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 flag
CR 2010/77 - Income tax: capital gains tax: Westfield Group - creating a new stapled security [2010] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
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 flag
Pascoe v Park [2009] FMCA 1244 Federal Magistrates Court of Australia Australia 3 Dec 2009 AustLII flag
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 7
FCT v Star City Pty Ltd [2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431 Federal Court of Australia Australia - Commonwealth 27 Feb 2009 AustLII flag 27
Re Martinazzo and FCT [2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073 Administrative Appeals Tribunal Australia 30 Jan 2009 AustLII flag
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 flag
CR 2009/48 - Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Ltd and Orchard Industrial Property Fund stapling arrangement [2009] ATOCR CR2009/48 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/49 - Income tax: payments made by National Entitlement Security Trust to members [2009] ATOCR CR2009/49 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR CR2009/68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
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 flag
Biodiversity Banking and Offsets Scheme [2009] ATOCR CR2009/77 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/68 - Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance [2009] ATOCR 68 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
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 flag
Biodiversity Banking and Offsets Scheme [2009] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
CR 2009/48 - Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Ltd and Orchard Industrial Property Fund stapling arrangement [2009] ATOCR 48 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
CR 2009/49 - Income tax: payments made by National Entitlement Security Trust to members [2009] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
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 flag
Re Berghofer and FCT [2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964 Administrative Appeals Tribunal Australia 19 Dec 2008 AustLII flag 2
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Murdoch v FCT [2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490 Federal Court of Australia Australia - Commonwealth 28 May 2008 AustLII flag
Re Mews and FCT [2008] AATA 357; [2008] ATC 10-025; 71 ATR 887 Administrative Appeals Tribunal Australia 30 Apr 2008 AustLII flag 1
CR 2008/6 - Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria) [2008] ATOCR 6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/28 - Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program [2008] ATOCR 28 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/59 - Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine [2008] ATOCR 59 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/91 - Income tax: provision of security camera systems to Queensland taxi service licence holders [2008] ATOCR 91 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/6 - Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria) [2008] ATOCR CR2008/6 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/28 - Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program [2008] ATOCR CR2008/28 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/59 - Income tax: tax treatment of Commercial Horse Assistance Payments to primary carers of commercial horses affected by the equine influenza quarantine [2008] ATOCR CR2008/59 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/91 - Income tax: provision of security camera systems to Queensland taxi service licence holders [2008] ATOCR CR2008/91 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Lockwood v Vince [2007] FCA 1946; (2007) 166 FCR 305 Federal Court of Australia Australia - Commonwealth 7 Dec 2007 AustLII flag 3
Murdoch and Commissioner of Taxation [2007] AATA 1791; 68 ATR 317 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
Re Graeber and Australian Prudential Regulatory Authority [2007] AATA 1966; (2007) 46 AAR 115 Administrative Appeals Tribunal Australia 19 Sep 2007 AustLII flag 2
X v Australian Prudential Regulation Authority [2007] HCA 4; (2007) 226 CLR 630; (2007) 232 ALR 421; (2007) 97 ALD 241; (2007) 81 ALJR 611; (2007) 14 ANZ Insurance Cases 61-720 High Court of Australia Australia - Commonwealth 21 Feb 2007 AustLII flag 53
Hollingsworth v Commissioner of Police [2007] NSWIRComm 7; (2007) 160 IR 456 New South Wales Industrial Relations Commission Australia - New South Wales 8 Feb 2007 AustLII flag 10
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 flag
CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance [2007] ATOCR CR2007/49 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
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 flag
Department of Education, Science and Training: Australian Vocational Student Prize [2007] ATOCR CR2007/31 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/99 - Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Ltd for the termination of Grower's Agreements [2007] ATOCR 99 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
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 flag
Conservation Reserves and Sustainable Grazing Schemes [2007] ATOCR 87 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Assistance for Skippers and Crew [2007] ATOCR 72 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/65 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business [2007] ATOCR 65 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
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 flag
Conservation Reserves and Sustainable Grazing Schemes [2007] ATOCR CR2007/87 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Assistance for Skippers and Crew [2007] ATOCR CR2007/72 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/65 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to commence a business [2007] ATOCR CR2007/65 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/64 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business [2007] ATOCR CR2007/64 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/99 - Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Ltd for the termination of Grower's Agreements [2007] ATOCR CR2007/99 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/64 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Fishing Community Assistance to assist recipients to develop an existing business [2007] ATOCR 64 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
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 flag
CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance [2007] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
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 flag
Department of Education, Science and Training: Australian Vocational Student Prize [2007] ATOCR 31 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Applicant and Commissioner of Taxation [2006] AATA 614; 63 ATR 1008 Administrative Appeals Tribunal Australia 11 Jul 2006 AustLII flag 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 flag
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 flag
Brettell v Repatriation Commission [2005] AATA 631; 87 ALD 711 Administrative Appeals Tribunal Australia 1 Jul 2005 AustLII flag
Re Proctor and Commissioner of Taxation [2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064 Administrative Appeals Tribunal Australia 2 May 2005 AustLII flag 14
Applicant and Commissioner of Taxation [2005] AATA 47; 58 ATR 1256 Administrative Appeals Tribunal Australia 18 Jan 2005 AustLII flag 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 flag
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation [2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104 Federal Court of Australia Australia - Commonwealth 7 Sep 2004 AustLII flag 4
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 flag 1
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
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 flag
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 flag
Police Association of New South Wales v Commissioner of Police [2002] NSWIRComm 126; (2002) 123 IR 301 New South Wales Industrial Relations Commission Australia - New South Wales 20 Dec 2002 AustLII flag 16
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 flag 14
Mochkin v Commissioner of Taxation [2002] FCA 675 Federal Court of Australia Australia - Commonwealth 29 May 2002 AustLII flag 1
Balfour-Whiting and Commissioner of Taxation [2002] AATA 393 Administrative Appeals Tribunal Australia 23 May 2002 AustLII flag
TR 2002/9 - Income tax: withholding from payments where recipient does not quote ABN [2002] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
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 flag
CR 2002/49 - Income tax: The Armidale School Fee Plan [2002] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/8 - Income tax: assessability of payments received from strike funds [2002] ATOTR 8 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/8 - Income tax: assessability of payments received from strike funds [2002] ATOTR TR2002/8 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/9 - Income tax: withholding from payments where recipient does not quote ABN [2002] ATOTR TR2002/9 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
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 flag
CR 2002/49 - Income tax: The Armidale School Fee Plan [2002] ATOCR CR2002/49 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
Re Mann and Inspector-General in Bankruptcy [2001] AATA 821; 67 ALD 557; 48 ATR 1095 Administrative Appeals Tribunal Australia 24 Sep 2001 AustLII flag 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 flag 42
TR 2001/9 - Income tax: agency development loans [2001] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/9 - Income tax: agency development loans [2001] ATOTR TR2001/9 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
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 flag 22
CSR Ltd v Commissioner of Taxation [2000] FCA 403 Federal Court of Australia Australia - Commonwealth 31 Mar 2000 AustLII flag 2
Barnett and Commissioner of Taxation [1999] AATA 950; 43 ATR 1221 Administrative Appeals Tribunal Australia 15 Dec 1999 AustLII flag 5
FCT v Brown [1999] FCA 1198; 42 ATR 672 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 48
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 flag 100
Dunne and Commissioner of Taxation [1999] AATA 404; 42 ATR 1084 Administrative Appeals Tribunal Australia 10 Jun 1999 AustLII flag
Brown v FCT [1999] FCA 563; (1999) 42 ATR 118 Federal Court of Australia Australia - Commonwealth 6 May 1999 AustLII flag 159
Coward and Commissioner of Taxation [1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83 Administrative Appeals Tribunal Australia 9 Mar 1999 AustLII flag 9
Cortis, Putna and Commissioner of Taxation [1999] AATA 63; 41 ATR 1168 Administrative Appeals Tribunal Australia 5 Feb 1999 AustLII flag
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 flag
TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs [1999] ATOTR TR1999/6 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
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 flag
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 flag
TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs [1999] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
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 flag
Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union of Workers Western Australian Branch v Midland Brick Co Pty Ltd [1998] WAIRComm 162 Western Australian Industrial Relations Commission Australia - Western Australia 14 Aug 1998 AustLII flag
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
NT97/243 and Deputy Commissioner of Taxation [1998] AATA 263; 38 ATR 1119 Administrative Appeals Tribunal Australia 9 Apr 1998 AustLII flag
Whitaker v FCT [1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219 Federal Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 30
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd [1997] FCA 363 Federal Court of Australia Australia - Commonwealth 16 May 1997 AustLII flag 6
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 flag 53
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 flag
Love and Official Trustee in Bankruptcy [1996] AATA 792 Administrative Appeals Tribunal Australia 27 Aug 1996 AustLII flag
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 flag
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation [1996] FCA 1473 Federal Court of Australia Australia - Commonwealth 15 May 1996 AustLII flag
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 flag 8
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft [1996] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft [1996] ATOTR TR96/6 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Commissioner of Taxation v Northumberland Development Co Pty Ltd [1995] FCA 1438 Federal Court of Australia Australia - Commonwealth 8 Aug 1995 AustLII flag
Commissioner of Taxation v Errol William Holmes [1995] FCA 1420 Federal Court of Australia Australia - Commonwealth 3 Aug 1995 AustLII flag
QT94/179 and Commissioner of Taxation [1995] AATA 80 Administrative Appeals Tribunal Australia 27 Mar 1995 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth) [1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395 Federal Court of Australia Australia - Commonwealth 26 Oct 1994 AustLII flag 5
Rotherwood Pty Ltd v the FCT [1994] FCA 1300 Federal Court of Australia Australia - Commonwealth 31 Aug 1994 AustLII flag
QT93/38 and Commissioner of Taxation [1994] AATA 244 Administrative Appeals Tribunal Australia 22 Aug 1994 AustLII flag
NT93/271 and Commissioner of Taxation [1994] AATA 582; 29 ATR 1127 Administrative Appeals Tribunal Australia 5 Aug 1994 AustLII flag
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation [1994] FCA 1013 Federal Court of Australia Australia - Commonwealth 13 Apr 1994 AustLII flag
Secretary, Department of Social Security and Judith Fleming [1993] AATA 374; (1993) 32 ALD 383 Administrative Appeals Tribunal Australia 21 Dec 1993 AustLII flag
TR 93/38 - Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees [1993] ATOTR 38 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/38 - Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees [1993] ATOTR TR93/38 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
In Marriage of Corke [No 2] [1992] FamCA 109; 110 FLR 223; [1993] FLC 92-369; 16 Fam LR 464 Family Court of Australia Australia 15 Oct 1992 AustLII flag 1
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 flag
Re Taxation Appeals [1992] AATA 99 Administrative Appeals Tribunal Australia 19 Mar 1992 AustLII flag
Re Taxation Appeals [1992] AATA 55; (1992) 23 ATR 1057 Administrative Appeals Tribunal Australia 18 Feb 1992 AustLII flag 3
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation [1990] FCA 341 Federal Court of Australia Australia - Commonwealth 5 Sep 1990 AustLII flag
Re Commissioner of Taxation v Cameron Richard Cooling [1990] FCA 204 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 1
Re Taxation Appeals [1990] AATA 150 Administrative Appeals Tribunal Australia 14 Jun 1990 AustLII flag
Cooling v Commissioner of Taxation (Cth) [1989] FCA 301; 88 ALR 557; 20 ATR 711 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
It 2512 - Income Tax: Financing Unit Trusts [1988] ATOITR IT2512 Australian Taxation Office Australia - Commonwealth 20 Dec 1988 AustLII flag
ST87/66 and Commissioner of Taxation [1988] AATA 153; 19 ATR 3496 Administrative Appeals Tribunal Australia 13 May 1988 AustLII flag 2
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 flag
NT86/10044-47 and Commissioner of Taxation [1988] AATA 79; (1988) 19 ATR 3413 Administrative Appeals Tribunal Australia 8 Mar 1988 AustLII flag 2
Re Secretary To the Department of Social Security v Clara Caroline Read [1987] FCA 77 Federal Court of Australia Australia - Commonwealth 10 Mar 1987 AustLII flag
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 flag
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag 101
Re Edwarda Artwinska and Secretary To the Department of Social Security [1985] AATA 44 Administrative Appeals Tribunal Australia 5 Mar 1985 AustLII flag
MacLean v Commissioner of Inland Revenue HC Dunedin M108/83 [1985] NZHC 895; (1985) 8 TRNZ 391; (1985) 7 NZTC 5,035 High Court of New Zealand New Zealand 26 Feb 1985 NZLII flag
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 flag
Reid v Commissioner of Inland Revenue HC Wellington M273/83 [1983] NZHC 564 High Court of New Zealand New Zealand 17 Oct 1983 NZLII flag
It 198 - Gratuitous Benefits, Value of Holidays - Assessability [1981] ATOITR IT198 Australian Taxation Office Australia - Commonwealth 16 Jan 1981 AustLII flag
Australian Broadcasting Tribunal v Bond [1980] HCA 33; 170 CLR 380 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 10
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 flag 64
Federal Coke Co Pty Ltd v FCT [1977] FCA 3; (1977) 34 FLR 375 Federal Court of Australia Australia - Commonwealth 20 Jun 1977 AustLII flag 20
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 flag 190
Briers v Atlas Tiles Ltd [1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176 Australia - Victoria 21 Jul 1975 AustLII flag 7
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797 High Court of Australia Australia - Commonwealth 31 Jan 1974 AustLII flag 15

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?" (2018) 16 E-Journal of Tax Research 2 Burtonp, Mark Australia circa 2018 AustLII flag
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"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
"Assessability of Receipts from Personal Exertion" [2010] JlATaxTA 2 Gupta, Ranjana Australia circa 2010 AustLII flag
"Defining ordinary income after McNeil" [2009] UNSWLRS 32 Cashmere, Maurice; Fisher, Rodney Australia circa 2009 AustLII flag
"A Loan by Any Other Name Would Smell So Sweet" [2008] RevenueLawJl 3 Tretola, John Australia circa 2008 AustLII flag
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison" (2001) 4 Journal of Australian Taxation 98 Sadiq, Kerrie Australia circa 2001 AustLII flag
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison" (2000) 3 (3) Journal of Australian Taxation 208 Maples, Andrew Australia circa 2000 AustLII flag
"Tax Implications to Native Title Holders of Compensation Payments" (1999) 2 (5) Journal of Australian Taxation 344 Black, Warren Australia circa 1999 AustLII flag
"Ability to Pay in New Zealand's Tax System" [1997] VUWLawRw 33 Gunnarsson, Asa New Zealand circa 1997 NZLII flag
"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 flag
"The Taxation of Fringe Benefits" [1985] VUWLawRw 23 Rigby, M P New Zealand circa 1985 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
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 flag 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 flag 192
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
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 flag 96
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback