FCT v Ranson 50

[1989] FCA 491; (1989) 25 FCR 57; (1989) 90 ALR 533; (1989) 20 ATR 1652

Federal Court of Australia

Australia - Commonwealth

1st December, 1989

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance	[2024] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR CR2021/36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR CR2020/23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR CR2020/5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR CR2015/84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR 84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR CR2014/29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR CR2013/71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR CR2012/51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - 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
Special Dividend and Capital Return	[2012] ATOCR 52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Special Dividend and Capital Return	[2012] ATOCR CR2012/52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR CR2011/37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR 91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - 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
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
Commissioner of Taxation v Anstis	[2010] HCATrans 183	High Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR CR2010/23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2005/60 - Income tax: Endeavour Europe Awards	[2005] ATOCR 60	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
CR 2005/60 - Income tax: Endeavour Europe Awards	[2005] ATOCR CR2005/60	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
CR 2005/59 - Income tax: Endeavour Asia Awards	[2005] ATOCR 59	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
CR 2005/59 - Income tax: Endeavour Asia Awards	[2005] ATOCR CR2005/59	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Commissioner of Taxation v Stone	[2004] HCATrans 368	High Court of Australia	Australia - Commonwealth	29 Sep 2004	AustLII
CR 2004/95 - Income tax: La Trobe University - Student Industry Cadetship Program Scholarship	[2004] ATOCR CR2004/95	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/26 - Income tax: Swinburne University Bachelor of Information Technology Scholarship	[2004] ATOCR CR2004/26	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
University of Canberra Postgraduate Research Scholarships and Vice-Chancellor's Postgraduate Research Scholarships	[2004] ATOCR CR2004/23	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Defence Science and Technology Organisation Industry Experience Placements	[2004] ATOCR CR2004/11	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/95 - Income tax: La Trobe University - Student Industry Cadetship Program Scholarship	[2004] ATOCR 95	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/26 - Income tax: Swinburne University Bachelor of Information Technology Scholarship	[2004] ATOCR 26	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
University of Canberra Postgraduate Research Scholarships and Vice-Chancellor's Postgraduate Research Scholarships	[2004] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Defence Science and Technology Organisation Summer Vacation Student Research Scholarships	[2004] ATOCR 12	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Defence Science and Technology Organisation Industry Experience Placements	[2004] ATOCR 11	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Defence Science and Technology Organisation Summer Vacation Student Research Scholarships	[2004] ATOCR CR2004/12	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR TR1999/17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Craig Polla-Mounter v Commissioner of Taxation	[1996] FCA 1104	Federal Court of Australia	Australia - Commonwealth	18 Dec 1996	AustLII
Commissioner of Taxation v Craig Polla-Mounter	[1995] FCA 1703	Federal Court of Australia	Australia - Commonwealth	30 Nov 1995	AustLII
TR 93/39 - Income tax: friendly society education funds	[1993] ATOTR 39	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/39 - Income tax: friendly society education funds	[1993] ATOTR TR93/39	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
FCT v Ranson	[1989] FCA 491; (1989) 25 FCR 57; (1989) 90 ALR 533; (1989) 20 ATR 1652	Federal Court of Australia	Australia - Commonwealth	1 Dec 1989	AustLII	50

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Pavey & Matthews Pty Ltd v Paul	[1987] HCA 5; (1987) 162 CLR 221; (1987) 69 ALR 577; 61 ALJR 151	High Court of Australia	Australia - Commonwealth	4 Mar 1987	AustLII	1130
Moreton & Craig v Montrose Ltd (in liquidation) CA168/84	[1986] NZCA 30; [1986] 2 NZLR 496; (1986) 1 NZBLC 102,403	Court of Appeal of New Zealand	New Zealand	24 Apr 1986	NZLII	22
Muschinski v Dodds	[1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52	High Court of Australia	Australia - Commonwealth	6 Dec 1985	AustLII	1278
Taylor v Johnson	[1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197	High Court of Australia	Australia - Commonwealth	23 Feb 1983	AustLII	618
Wickman Machine Tool Sales Ltd v L Schuler AG	[1972] 2 All ER 1173; [1972] 1 WLR 840		United Kingdom	circa 1972	LexisNexis	21
Barclay's Bank Ltd v Quistclose Investments Ltd	[1970] AC 567		United Kingdom	circa 1970	LexisNexis / Westlaw	491
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	313
Solle v Butcher	[1950] 1 KB 671; [1949] 2 All ER 1107		United Kingdom	circa 1950	LexisNexis / Westlaw	143
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII	124
Scott v C of T (NSW)	[1935] SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	circa 1935		6
Gill v Gill	[1921] NSWStRp 39; (1921) 21 SR (NSW) 400; 38 WN (NSW) 130	Supreme Court of New South Wales	Australia - New South Wales	30 Jun 1921	AustLII	28
20 Atr 1652/90	20 ATR 1652/90		Australia	circa 1986	Legal Online / Westlaw	1

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