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QT93/38 and Commissioner of Taxation    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
AAT Case 9678	29 ATR 1064		Australia		Legal Online / Westlaw		1
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
Barr, Crombie & Co Ltd	(1945) 26 Tax Cas 406; [1945] SC 271		United Kingdom - Scotland	circa 1945			14
Bennett v FCT	[1947] HCA 25; (1947) 75 CLR 480; 8 ATD 265	High Court of Australia	Australia - Commonwealth	12 Aug 1947	AustLII		13
British Mexican Petroleum Co Ltd v IRC	(1932) 16 Tax Cas 570		United Kingdom	circa 1932			12
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
Case 153	(1942) 10 CTBR 480		Australia	circa 1942			1
Constable v FCT	[1952] HCA 64; (1952) 86 CLR 402; [1953] ALR 84; (1952) 10 ATD 93; (1952) 5 AITR 371	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		32
Cromwell Jockey Club v Commr of Inland Revenue (NZ)	(1954) 6 AITR 188; (1954) 10 ATD 431		Australia	circa 1954			5
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
FCT v Squatting Investment Co Ltd	[1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36	Privy Council	Australia - Commonwealth	21 Jan 1954	AustLII		25
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		385
Henley v Murray	[1950] 1 All ER 908; (1950) 31 Tax Cas 351		United Kingdom	circa 1950	LexisNexis		34
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw		32
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		190
Sabine (HM Inspector of Taxes) v Lookers, Ltd	(1958) 38 Tax Cas 120		United Kingdom	circa 1958			4
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192