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FCT v Myer Emporium Ltd     340

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Liang v Commissioner of Taxation	[2024] FCA 535	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Lance and Commissioner of Taxation (Taxation)	[2024] AATA 11	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Masih & El Saeid (No 2)	[2023] FedCFamC1F 939	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	3 Nov 2023	AustLII
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Mitri and Commissioner of Taxation (Taxation)	[2023] AATA 3762	Administrative Appeals Tribunal	Australia	30 Oct 2023	AustLII		1
Makrylos v Commissioner of Taxation	[2023] FCA 971	Federal Court of Australia	Australia - Commonwealth	17 Aug 2023	AustLII
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2023] FCA 257	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII		2
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII		2
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
GQRW and Commissioner of Taxation (Taxation)	[2022] AATA 1779	Administrative Appeals Tribunal	Australia	17 Jun 2022	AustLII
Guttikonda and Sheth and Commissioner of Taxation (Taxation)	[2022] AATA 1325	Administrative Appeals Tribunal	Australia	20 May 2022	AustLII
Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation (Taxation)	[2022] AATA 628	Administrative Appeals Tribunal	Australia	4 Apr 2022	AustLII
Whiddon and Commissioner of Taxation	[2022] AATA 197; (2022) 114 ATR 220	Administrative Appeals Tribunal	Australia	10 Feb 2022	AustLII		2
McCarthy and Commissioner of Taxation (Taxation)	[2021] AATA 1511	Administrative Appeals Tribunal	Australia	28 May 2021	AustLII
Mussalli v Commissioner of Taxation	[2021] FCAFC 71; 284 FCR 516	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		2
CR 2021/18 - Eton Irrigation Cooperative Ltd - receipt of membership	[2021] ATOCR 18	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/18 - Eton Irrigation Cooperative Ltd - receipt of membership	[2021] ATOCR CR2021/18	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Victoria Power Networks Pty Ltd v Commissioner of Taxation	[2020] FCAFC 169	Federal Court of Australia	Australia - Commonwealth	21 Oct 2020	AustLII
Devine v Queensland	[2020] QSC 229	Supreme Court of Queensland	Australia - Queensland	31 Jul 2020	AustLII		1
XPQZ, KYZC, DHJP and Commissioner of Taxation (Taxation)	[2020] AATA 1014	Administrative Appeals Tribunal	Australia	24 Apr 2020	AustLII		2
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Doyle and Commissioner of Taxation (Taxation)	[2020] AATA 345	Administrative Appeals Tribunal	Australia	5 Feb 2020	AustLII		1
Commissioner of Taxation v Eichmann	[2019] FCA 2155	Federal Court of Australia	Australia - Commonwealth	20 Dec 2019	AustLII		4
Chottabhai Patel Holdings v Commissioner of Inland Revenue	[2019] FJCA 65	Court of Appeal of Fiji	Fiji	10 May 2019	PacLII
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII		3
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR TR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2019] ATODTR TR2019/D6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/82 - Fairbairn Irrigation Network Ltd - receipt of shares	[2019] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2019/82 - Fairbairn Irrigation Network Ltd - receipt of shares	[2019] ATOCR CR2019/82	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Rotary Club of Melbourne Inc v Commissioner of State Revenue	[2018] VSC 699	Supreme Court of Victoria	Australia - Victoria	29 Nov 2018	AustLII		1
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Meskovski v DPP	[2018] VSCA 293	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Nov 2018	AustLII		5
Lester v Lester	[2018] VSC 611	Supreme Court of Victoria	Australia - Victoria	16 Oct 2018	AustLII		4
Ancient Order of Foresters in Victoria Friendly Society Ltd v Lifeplan Australia Friendly Society Ltd	[2018] HCA 43; (2018) 265 CLR 1; (2018) 360 ALR 1; (2018) 92 ALJR 918; (2018) 130 ACSR 359	High Court of Australia	Australia - Commonwealth	10 Oct 2018	AustLII		130
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
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
Theodore Water Pty Ltd	[2018] ATOCR CR2018/42	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Theodore Water Pty Ltd	[2018] ATOCR 42	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2018/36 - Income tax: St George channel scheme - receipt of membership interests in Mallawa Irrigation Ltd	[2018] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2018/36 - Income tax: St George channel scheme - receipt of membership interests in Mallawa Irrigation Ltd	[2018] ATOCR CR2018/36	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Moignard and Commissioner of Taxation (Taxation)	[2017] AATA 1661	Administrative Appeals Tribunal	Australia	6 Oct 2017	AustLII
Bazzo v Commissioner of Taxation	[2017] FCAFC 139	Federal Court of Australia	Australia - Commonwealth	31 Aug 2017	AustLII		1
Bazzo v Commissioner of Taxation	[2017] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2017	AustLII		3
Caratti v Commissioner of Taxation	[2017] FCA 70; 104 ATR 891	Federal Court of Australia	Australia - Commonwealth	10 Feb 2017	AustLII		2
PR 2017/8 - Income tax: tax consequences of investing in the Macquarie Torque Swap	[2017] ATOPR 8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
TR 2017/4 - Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account	[2017] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
PR 2017/8 - Income tax: tax consequences of investing in the Macquarie Torque Swap	[2017] ATOPR PR2017/8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
TR 2017/4 - Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account	[2017] ATOTR TR2017/4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Doutch v Commissioner of Taxation	[2016] FCAFC 166; (2016) 248 FCR 211; (2016) 104 ATR 394	Federal Court of Australia	Australia - Commonwealth	2 Dec 2016	AustLII		2
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
Blank v Commissioner of Taxation	[2016] HCATrans 181	High Court of Australia	Australia - Commonwealth	23 Aug 2016	AustLII
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 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 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
PFGG and Commissioner of Taxation (Taxation)	[2015] AATA 972	Administrative Appeals Tribunal	Australia	16 Dec 2015	AustLII		1
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
Criterion Prestige Pty Ltd and Commissioner of Taxation	[2015] AATA 468	Administrative Appeals Tribunal	Australia	30 Jun 2015	AustLII
JRP (Hong Kong) Ltd v Chief Execitive Authority, Fiji Revenue and Customs Authority	[2015] FJHC 445	High Court of Fiji	Fiji	18 Jun 2015	PacLII
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
WWXY and Commissioner of Taxation	[2015] AATA 130	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		1
Hua Wang Bank Berhad v Commissioner of Taxation	[2014] FCA 1392; (2014) 100 ATR 244	Federal Court of Australia	Australia - Commonwealth	19 Dec 2014	AustLII		22
Riley and Commissioner of Taxation	[2014] AATA 664	Administrative Appeals Tribunal	Australia	12 Sep 2014	AustLII
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation	[2014] AATA 507	Administrative Appeals Tribunal	Australia	25 Jul 2014	AustLII
Blank v Commissioner of Taxation	[2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442	Federal Court of Australia	Australia - Commonwealth	21 Feb 2014	AustLII		7
XTJT and Commissioner of Taxation	[2013] AATA 936	Administrative Appeals Tribunal	Australia	23 Dec 2013	AustLII
Professional Admin Service Centres Pty Ltd v FCT	[2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424	Federal Court of Australia	Australia - Commonwealth	1 Nov 2013	AustLII		11
August v Commissioner of Taxation	[2013] FCAFC 85; 94 ATR 376; (2013) 2013 ATC 20-406	Federal Court of Australia	Australia - Commonwealth	7 Aug 2013	AustLII		45
Navazi v New South Wales Land & Housing Corporation	[2013] NSWSC 138	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2013	AustLII		4
Batchelor v Commissioner of Taxation	[2013] AATA 93	Administrative Appeals Tribunal	Australia	22 Feb 2013	AustLII		2
PR 2013/23 - Income tax: tax consequences for an investor in a Westpac Retirement Deposit	[2013] ATOPR 23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/23 - Income tax: tax consequences for an investor in a Westpac Retirement Deposit	[2013] ATOPR PR2013/23	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
R v Jo	[2012] QCA 356; (2012) 273 FLR 437; (2012) 227 A Crim R 396	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	18 Dec 2012	AustLII		7
Elvy and Commissioner of Taxation	[2012] AATA 862	Administrative Appeals Tribunal	Australia	7 Dec 2012	AustLII
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
Holder of NSW Waratah Inflation Protected Annuity Bonds and NSW Waratah Fixed Rate Bonds	[2012] ATOPR PR2012/4	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 25	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Holder of NSW Waratah Inflation Protected Annuity Bonds and NSW Waratah Fixed Rate Bonds	[2012] ATOPR 4	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
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Montemaggiori v Wilson	[2011] WASCA 177; (2011) 58 MVR 497	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Aug 2011	AustLII		41
Carberry and Commissioner of Taxation	[2011] AATA 303	Administrative Appeals Tribunal	Australia	10 May 2011	AustLII
CR 2011/27 - Income tax: restructure of Spark Infrastructure	[2011] ATOCR 27	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/27 - Income tax: restructure of Spark Infrastructure	[2011] ATOCR CR2011/27	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD TD2011/21	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
Taxpayer and Commissioner of Taxation	[2010] AATA 819	Administrative Appeals Tribunal	Australia	25 Oct 2010	AustLII
Citigroup Pty Ltd v FCT	[2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412	Federal Court of Australia	Australia - Commonwealth	9 Aug 2010	AustLII		5
TD 2010/21 - Income tax: can the profit on the sale of shares in a Co group acquired in a leveraged buyout be included in the assessable income of the vendor under subsection 6-5(3) of the Income Tax Assessment Act 1997?	[2010] ATOTD TD2010/21	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/21 - Income tax: can the profit on the sale of shares in a Co group acquired in a leveraged buyout be included in the assessable income of the vendor under subsection 6-5(3) of the Income Tax Assessment Act 1997?	[2010] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Shui on Credit Co Ltd v Commissioner of Inland Revenue	[2009] HKCFA 102; [2010] 2 HKC 80; (2009) 12 HKCFAR 392; [2010] 1 HKLRD 237	Hong Kong Court of Final Appeal	Hong Kong	30 Nov 2009	HKLII		9
Taxpayer v Commissioner of Taxation	[2009] AATA 726; [2009] ATC 1-015	Administrative Appeals Tribunal	Australia	18 Sep 2009	AustLII
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
Pape v The Commissioner of Taxation of the Commonwealth of Australia	[2009] HCATrans 61	High Court of Australia	Australia - Commonwealth	1 Apr 2009	AustLII
Re Berghofer and FCT	[2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964	Administrative Appeals Tribunal	Australia	19 Dec 2008	AustLII		2
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
Re Lean and FCT	[2008] AATA 519; [2008] ATC 10-032; 71 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2008	AustLII
Griffiths & Beerens Pty Ltd v Duggan	[2008] VSC 201; (2008) 66 ACSR 472	Supreme Court of Victoria	Australia - Victoria	11 Jun 2008	AustLII		16
Murdoch v FCT	[2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490	Federal Court of Australia	Australia - Commonwealth	28 May 2008	AustLII
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Re Mews and FCT	[2008] AATA 357; [2008] ATC 10-025; 71 ATR 887	Administrative Appeals Tribunal	Australia	30 Apr 2008	AustLII		1
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
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
CR 2008/54 - Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments	[2008] ATOCR CR2008/54	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
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
CR 2008/54 - Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments	[2008] ATOCR 54	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business	[2008] ATOTR TR2008/2	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Lockwood v Vince	[2007] FCA 1946; (2007) 166 FCR 305	Federal Court of Australia	Australia - Commonwealth	7 Dec 2007	AustLII		3
Klein and Commissioner of Taxation	[2007] AATA 1869; 70 ATR 572	Administrative Appeals Tribunal	Australia	17 Oct 2007	AustLII
Murdoch and Commissioner of Taxation	[2007] AATA 1791; 68 ATR 317	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	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
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR CR2007/51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR 51	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
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 1790	Federal Court of Australia	Australia - Commonwealth	21 Dec 2006	AustLII		2
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Vision Super Pty Ltd v Poulter	[2006] FCA 849; (2006) 154 FCR 185; 233 ALR 58	Federal Court of Australia	Australia - Commonwealth	6 Jul 2006	AustLII		21
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	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 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	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
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII		7
Case 13/2005	[2005] AATA 1039; 61 ATR 1044	Administrative Appeals Tribunal	Australia	20 Oct 2005	AustLII
Re Phippen and FCT	[2005] AATA 952; 60 ATR 1271	Administrative Appeals Tribunal	Australia	30 Sep 2005	AustLII
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Shell Petroleum Co Ltd v FCT	[2005] FCA 982; (2005) 60 ATR 173	Federal Court of Australia	Australia - Commonwealth	21 Jul 2005	AustLII		6
Re Proctor and Commissioner of Taxation	[2005] AATA 389; (2005) 87 ALD 247; 59 ATR 1064	Administrative Appeals Tribunal	Australia	2 May 2005	AustLII		14
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
Applicant and Commissioner of Taxation	[2005] AATA 47; 58 ATR 1256	Administrative Appeals Tribunal	Australia	18 Jan 2005	AustLII		1
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR TR2005/15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR TR2005/6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Wendt v Orr	[2004] WASC 28	Supreme Court of Western Australia	Australia - Western Australia	4 Mar 2004	AustLII		11
Pitcher and Commissioner of Taxation	[2004] AATA 218; 55 ATR 1056	Administrative Appeals Tribunal	Australia	2 Mar 2004	AustLII
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
Krampel Newman Partners Pty Ltd v Commissioner of Taxation (No 2)	[2003] FCA 123; (2003) 126 FCR 561; 52 ATR 239	Federal Court of Australia	Australia - Commonwealth	28 Feb 2003	AustLII		7
CR 2003/30 - Income tax: Membership interests in the Australian Egg Corporation Ltd	[2003] ATOCR 30	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/30 - Income tax: Membership interests in the Australian Egg Corporation Ltd	[2003] ATOCR CR2003/30	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Sommer v FCT	[2002] FCA 1205; (2002) 51 ATR 102	Federal Court of Australia	Australia - Commonwealth	27 Sep 2002	AustLII		9
O'Connell v Commissioner of Taxation	[2002] FCA 904; (2002) 121 FCR 562; 50 ATR 331	Federal Court of Australia	Australia - Commonwealth	22 Jul 2002	AustLII		6
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	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
FCT v Anovoy Pty Ltd	[2001] FCA 447; (2001) 47 ATR 51	Federal Court of Australia	Australia - Commonwealth	23 Apr 2001	AustLII		8
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	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
TT1996/41 and Commissioner of Taxation	[2000] AATA 465; 44 ATR 1163	Administrative Appeals Tribunal	Australia	9 Jun 2000	AustLII
Taxpayer TT96/97 v Commissioner of Taxation	[2000] AATA 466; 44 ATR 1167	Administrative Appeals Tribunal	Australia	9 Jun 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/1 - Income tax: insurance registers	[2000] ATOTR TR2000/1	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
Commissioner of Taxation v Haass	[1999] FCA 1088; (1999) 91 FCR 132; 42 ATR 529	Federal Court of Australia	Australia - Commonwealth	13 Aug 1999	AustLII		8
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
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Commissioner of Inland Revenue v Wrightson Ltd	[1999] NZCA 41; (1999) 19 NZTC 15,176	Court of Appeal of New Zealand	New Zealand	29 Mar 1999	NZLII
Commissioner of Taxation v Glennan	[1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413	Federal Court of Australia	Australia - Commonwealth	26 Mar 1999	AustLII		62
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 46	High Court of Australia	Australia - Commonwealth	10 Mar 1999	AustLII
Coward and Commissioner of Taxation	[1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83	Administrative Appeals Tribunal	Australia	9 Mar 1999	AustLII		9
TT1996/31 and Commissioner of Taxation	[1999] AATA 66; 41 ATR 1117	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
TR 1999/11 - Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions	[1999] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/11 - Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions	[1999] ATOTR TR1999/11	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR TR1999/9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Commissioner of Inland Revenue v Wattie	[1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639	Privy Council	United Kingdom	29 Oct 1998	BAILII		18
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII		34
Crommelin v Deputy Commissioner of Taxation	[1998] FCA 878	Federal Court of Australia	Australia - Commonwealth	10 Jul 1998	AustLII		1
McCurry v FCT	[1998] FCA 512; (1998) 39 ATR 121	Federal Court of Australia	Australia - Commonwealth	15 May 1998	AustLII		9
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		86
AT96/51 and Commissioner of Taxation	[1998] AATA 252; 38 ATR 1150	Administrative Appeals Tribunal	Australia	15 Apr 1998	AustLII
Commissioner of Taxation v Century Yuasa Batteries Pty Ltd	[1998] FCA 269	Federal Court of Australia	Australia - Commonwealth	27 Mar 1998	AustLII
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996	[1998] HCATrans 11	High Court of Australia	Australia - Commonwealth	4 Feb 1998	AustLII
TR 98/4 - Income tax: child maintenance trust arrangements	[1998] ATOTR TR98/4	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/4 - Income tax: child maintenance trust arrangements	[1998] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Ian Richardson v Commissioner of Taxation	[1997] FCA 1273	Federal Court of Australia	Australia - Commonwealth	25 Nov 1997	AustLII
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
Henry Francis Howden Selleck v The Commissioner of Taxation for the Commonwealth of Australia	[1997] FCA 799	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
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		22
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 353	Federal Court of Australia	Australia - Commonwealth	12 May 1997	AustLII
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
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Mr R and Commissioner of Taxation	[1997] AATA 684; 35 ATR 1059	Administrative Appeals Tribunal	Australia	13 Mar 1997	AustLII
Antlers Pty Ltd (in liq) v Commissioner of Taxation	[1997] FCA 114	Federal Court of Australia	Australia - Commonwealth	28 Feb 1997	AustLII
Re Hawkins; Ex parte Worrell	[1996] FCA 1169; (1996) 71 FCR 371	Federal Court of Australia	Australia - Commonwealth	20 Dec 1996	AustLII		11
Taxpayer and the Commissioner of Taxation	[1996] AATA 403; 34 ATR 1023	Administrative Appeals Tribunal	Australia	8 Nov 1996	AustLII		1
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII		2
QT96/187 and Commissioner of Taxation	[1996] AATA 330; 34 ATR 1008	Administrative Appeals Tribunal	Australia	25 Sep 1996	AustLII
Henry Francis Howden Selleck v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1779	Federal Court of Australia	Australia - Commonwealth	16 Sep 1996	AustLII
Selleck v Commissioner of Taxation	[1996] FCA 817	Federal Court of Australia	Australia - Commonwealth	16 Sep 1996	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1640	Federal Court of Australia	Australia - Commonwealth	24 Jul 1996	AustLII
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 1557	Federal Court of Australia	Australia - Commonwealth	14 Jun 1996	AustLII
VT95/84 and Commissioner of Taxation	[1996] AATA 163; 32 ATR 1311	Administrative Appeals Tribunal	Australia	13 May 1996	AustLII
Radilo Enterprises Pty Ltd v Commissioner of Taxation	[1996] FCA 1273	Federal Court of Australia	Australia - Commonwealth	29 Feb 1996	AustLII		1
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
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
Barry Nicholas Ivanac v Deputy Commissioner of Taxation	[1995] FCA 1621	Federal Court of Australia	Australia - Commonwealth	26 Oct 1995	AustLII
Richard Walter Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1370	Federal Court of Australia	Australia - Commonwealth	11 Jul 1995	AustLII
Commissioner of Inland Revenue v Rangatira Ltd CA184/94	[1995] NZCA 330; (1995) 19 TRNZ 710; (1995) 17 NZTC 12,182	Court of Appeal of New Zealand	New Zealand	24 May 1995	NZLII		2
QT94/179 and Commissioner of Taxation	[1995] AATA 80	Administrative Appeals Tribunal	Australia	27 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
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
WT93/78-79 and Commissioner of Taxation	[1994] AATA 710; 31 ATR 1272	Administrative Appeals Tribunal	Australia	21 Dec 1994	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Unilever Australia Securities Ltd v FCT	[1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422	Federal Court of Australia	Australia - Commonwealth	22 Jun 1994	AustLII		6
QT93/77; QT93/78 and Deputy Commissioner of Taxation	[1994] AATA 551; 28 ATR 1246	Administrative Appeals Tribunal	Australia	17 Jun 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92	[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171	High Court of New Zealand	New Zealand	8 Jun 1993	NZLII
Re Taxation Appeals	[1993] AATA 157; (1993) 26 ATR 1030	Administrative Appeals Tribunal	Australia	24 May 1993	AustLII
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
Tuite v Administrative Appeals Tribunal	[1993] FCA 113	Federal Court of Australia	Australia - Commonwealth	25 Mar 1993	AustLII		2
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR TR93/28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR 28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
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
Re SP Investments Pty Ltd As Trustee of the LM Brennan Trust and Perron Investments Pty Ltd v the Commissioner of Taxation	[1992] FCA 438	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1992] FCA 223; (1992) 23 ATR 287	Federal Court of Australia	Australia - Commonwealth	22 May 1992	AustLII		9
Re Hyteco Hiring Pty Ltd v Commissioner of Taxation	[1992] FCA 189	Federal Court of Australia	Australia - Commonwealth	5 May 1992	AustLII
AAT Case 5923a	[1992] AATA 3; 22 ATR 3594	Administrative Appeals Tribunal	Australia	7 Jan 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/4 - Income tax: whether losses on isolated transactions are deductible	[1992] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/4 - Income tax: whether losses on isolated transactions are deductible	[1992] ATOTR TR92/4	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Paul Richard Abeles and Peter Weingarten Abeles v FCT	[1991] FCA 394; 22 ATR 504	Federal Court of Australia	Australia - Commonwealth	23 Aug 1991	AustLII		1
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd	[1991] FCA 144	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
D F Lyons Pty Ltd v Commonwealth Bank of Australia	[1991] FCA 86	Federal Court of Australia	Australia - Commonwealth	20 Mar 1991	AustLII		1
Re Commissioner of Taxation of the Commonwealth of Australia v Mount Isa Mines Ltd	[1991] FCA 53	Federal Court of Australia	Australia - Commonwealth	28 Feb 1991	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation	[1991] FCA 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 1991	AustLII
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
NT89/364 and Commissioner of Taxation	[1990] AATA 719; (1990) 21 ATR 3728	Administrative Appeals Tribunal	Australia	16 Oct 1990	AustLII		3
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation	[1990] FCA 341	Federal Court of Australia	Australia - Commonwealth	5 Sep 1990	AustLII
Re Westfield Ltd v Commissioner of Taxation	[1990] FCA 324	Federal Court of Australia	Australia - Commonwealth	29 Aug 1990	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Moneymen Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 246	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII
It 2603 - Income Tax : Scrip Dividends	[1990] ATOITR IT2603	Australian Taxation Office	Australia - Commonwealth	12 Jul 1990	AustLII
N87/3358 and Commissioner of Taxation	[1990] AATA 167; (1990) 21 ATR 3466	Administrative Appeals Tribunal	Australia	6 Jul 1990	AustLII
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
QT86/3924 and QT86/3925 and Commissioner of Taxation	[1990] AATA 162; 21 ATR 3463	Administrative Appeals Tribunal	Australia	26 Jun 1990	AustLII		2
VT87/2561 and Commissioner of Taxation	[1990] AATA 509	Administrative Appeals Tribunal	Australia	15 Jun 1990	AustLII
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Hurley Holdings (NSW) Pty Ltd	[1989] FCA 392; (1989) 23 FCR 435; 89 ALR 125; (1989) 20 ATR 1293	Federal Court of Australia	Australia - Commonwealth	25 Sep 1989	AustLII		8
Re Equitable Life and General Insurance Co Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 377	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII
QT86/3103-3107 and Commissioner of Taxation	[1989] AATA 534; 20 ATR 3970	Administrative Appeals Tribunal	Australia	25 Aug 1989	AustLII		2
It 2551 - Income Tax : Sale of Interest in a Professional Partnership : Amounts Paid To Retiring Partners on Account of Work in Progress	[1989] ATOITR IT2551	Australian Taxation Office	Australia - Commonwealth	10 Aug 1989	AustLII
IT 2550 - Income tax: assessability of profits made on the disposal of depreciated plant	[1989] ATOITR IT2550	Australian Taxation Office	Australia - Commonwealth	10 Aug 1989	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1989] FCA 306	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
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
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 110	Federal Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation	[1989] FCA 107	Federal Court of Australia	Australia - Commonwealth	10 Apr 1989	AustLII
NT88/1593 and Commissioner of Taxation	[1989] AATA 57; (1989) 20 ATR 3357	Administrative Appeals Tribunal	Australia	13 Mar 1989	AustLII		2
It 2513 - Income Tax : Margin Lending	[1989] ATOITR IT2513	Australian Taxation Office	Australia - Commonwealth	19 Jan 1989	AustLII
Re Gunter Thiel v the Commissioner of Taxation	[1988] FCA 443	Federal Court of Australia	Australia - Commonwealth	20 Dec 1988	AustLII
It 2512 - Income Tax: Financing Unit Trusts	[1988] ATOITR IT2512	Australian Taxation Office	Australia - Commonwealth	20 Dec 1988	AustLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 357	Federal Court of Australia	Australia - Commonwealth	14 Oct 1988	AustLII		2
It 2495 - Income Tax : Debt Defeasance Arrangements : Liability Assumption	[1988] ATOITR IT2495	Australian Taxation Office	Australia - Commonwealth	15 Sep 1988	AustLII
NT86/8760 and Commissioner of Taxation	[1988] AATA 269; 19 ATR 3905	Administrative Appeals Tribunal	Australia	8 Sep 1988	AustLII
It 2480 - Income Tax : Variable Annuities	[1988] ATOITR IT2480	Australian Taxation Office	Australia - Commonwealth	16 Jun 1988	AustLII
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
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 Commissioner of Taxation v Spedley Securities Ltd	[1988] FCA 31	Federal Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII
ST85/34-36 and Commissioner of Taxation	[1987] AATA 461; 18 ATR 4066	Administrative Appeals Tribunal	Australia	14 Dec 1987	AustLII		1
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Fixing the Defective Jigsaw"	(2021) 45 Melbourne University Law Review 362	Cooper, Graeme S	Australia	circa 2021	AustLII
"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
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court"	(2017) 40 University of New South Wales Law Journal 670	Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph	Australia	circa 2017	AustLII		2
"Native Title and Tax: Understanding the Issues"	(2010) 7 (21) Indigenous Law Bulletin 7	Stewart, Miranda	Australia	circa 2010	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA)	[2009] FedJSchol 13	Lindgren, Justice Kevin	Australia	circa 2009	AustLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	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
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII
"Taxing Financial Instruments: Uncertainty In Tax And Accounting?"	[2005] JlATaxTA 4	Fisher, Rodney	Australia	circa 2005	AustLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Birch, Charles	Australia	circa 2002	AustLII		7
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"FCT v Montgomery: an Opportunity Lost"	(1999) 2 (6) Journal of Australian Taxation 433	Dabner, Justin	Australia	circa 1999	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Moot Reconceived: Some Theory and Evidence on Legal Skills, The"	(1997) 8 Legal Education Review 1	Keyes, Mary E; Whincop, Michael J	Australia	circa 1997	AustLII		2
"Exploration Expenditure of a Petroleum Co: Esso Australia Resources Ltd v Commissioner of Taxation (Cth)"	[1997] AUMPLawAYbk 26	Shemesian, Richard D	Australia	circa 1997	AustLII
"Form of the Tax Reform Story Marshall, Ordinary Meanings and the City Men, The"	(1996) 5 Griffith Law Review 40	Grbich, Judith	Australia	circa 1996	AustLII		2
"The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission"	[1994] RevenueLawJl 2	Cassidy, Julie	Australia	circa 1994	AustLII
"Political Economy of Taxation and the Roles of the High Court, The"	(1993) 23 University of Western Australia Law Review 101	Cooper, Graeme S	Australia - Western Australia	circa 1993	AustLII
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages"	[1991] RevenueLawJl 3	Dirkis, Michael J	Australia	circa 1991	AustLII
"The effect of the decision of the Full Court of the Federal Court in Cooling's case"	[1990] RevenueLawJl 16	Davis, Robert	Australia	circa 1990	AustLII
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"The Rule Against Alienation of Personal Exertion Income - Does it Apply in Australia?"	(1988) 4 Queensland University of Technology Law Journal 81	Mason, A	Australia - Queensland	circa 1988	AustLII
"Future Directions in Australian Law"	(1987) 13 Monash University Law Review 149	Sir Anthony Mason	Australia	circa 1987	AustLII		45

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lowe v Inland Revenue Commissioner (NZ)	(1983) 15 ATR 102		Australia	circa 1983	Legal Online / Westlaw		4
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		130
Revenue Commissioner v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		80
McRae v FCT	[1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263	High Court of Australia	Australia - Commonwealth	23 May 1969	AustLII		9
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII		94
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		304
Commissioner of Internal Revenue v P G Lake, Inc	356 US 260; 2 L Ed 2d 743; 78 SCt 691; 2 L Ed 743	United States Supreme Court	United States	19 May 1958	WorldLII		137
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
FCT v Becker	[1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77	High Court of Australia	Australia - Commonwealth	19 Nov 1952	AustLII		29
Riches v Westminster Bank Ltd	[1947] AC 390; [1947] 1 All ER 469		United Kingdom	circa 1947	LexisNexis / Westlaw		84
Re Farm Security Act 1944 of the Province of Saskatchewan	[1947] SCR 394			circa 1947			25
Lomax (H M Inspector of Taxes) v Peter Dixon & Co Ltd	[1943] 2 All ER 255		United Kingdom	circa 1943	LexisNexis		10
Kelsall Parsons & Co v Commissioners of Inland Revenue	[1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238	Scottish Court of Session	United Kingdom - Scotland	6 Jan 1938	BAILII		19
Paget v IRC	[1938] 2 KB 25; 21 Tax Cas 677		United Kingdom	circa 1938	LexisNexis / Westlaw		18
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
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Federal Wharf Co Ltd v Deputy FCT	[1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70	High Court of Australia	Australia - Commonwealth	22 Sep 1930	AustLII		34
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII		45
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193