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TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
QT93/45 and Commissioner of Taxation	[1994] AATA 117; (1994) 28 ATR 1108	Administrative Appeals Tribunal	Australia	29 Apr 1994	AustLII		7
Hepples v Commissioner of Taxation	[1991] HCA 39; (1991) 102 ALR 497; (1991) 22 ATR 465; (1991) 65 ALJR 650	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		31
Stern v McArthur	[1988] HCA 51; (1988) 165 CLR 489; (1988) 81 ALR 463; (1988) 62 ALJR 588	High Court of Australia	Australia - Commonwealth	11 Oct 1988	AustLII		351
Kern Corporation Ltd v Walter Reid Trading Pty Ltd	[1987] HCA 20; (1987) 163 CLR 164; 71 ALR 417; (1987) 61 ALJR 319; 4 ANZ Insurance Cases 74,819	High Court of Australia	Australia - Commonwealth	5 Jun 1987	AustLII		69
Hewett v Court	[1983] HCA 7; (1983) 149 CLR 639; (1983) 46 ALR 87; (1983) 57 ALJR 211; (1983) 1 ACLC 768; (1983) 7 ACLR 909	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII		303
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII		181
Chang v Registrar of Titles	[1976] HCA 1; (1976) 137 CLR 177; 8 ALR 285; 50 ALJR 404	High Court of Australia	Australia - Commonwealth	11 Feb 1976	AustLII		113
McWilliam v McWilliams Wines Pty Ltd	[1964] HCA 6; (1964) 114 CLR 656; 37 ALJR 435	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		77
Livingston v Commissioner of Stamp Duties (Qld)	[1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534	High Court of Australia	Australia - Commonwealth	16 Dec 1960	AustLII		125
Commissioner of Taxes (Qld) v Camphin	[1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147	High Court of Australia	Australia - Commonwealth	25 Jun 1937	AustLII		74
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII		625
Currey v Federal Building Society	[1929] HCA 28; (1929) 42 CLR 421	High Court of Australia	Australia - Commonwealth	28 Oct 1929	AustLII		16
Loxton v Moir	[1914] HCA 89; (1914) 18 CLR 360	High Court of Australia	Australia - Commonwealth	6 Aug 1914	AustLII		64
Commissioners of Inland Revenue v Angus	[1889] UKLawRpKQB 133; (1889) 23 QBD 579	Queen's Bench	United Kingdom	9 Aug 1889	CommonLII		52
McCaughey v Commissioner of Stamp Duties	[1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230	Supreme Court of New South Wales	Australia - New South Wales	31 Jul 1945	AustLII		67
Housing Commission (NSW) v Falconer	[1981] 1 NSWLR 547; (1981) 50 LGRA 334		Australia - New South Wales	circa 1981	LexisNexis AU		233
Bot v Ristevski	[1981] VicRp 13; [1981] VR 120; [1980] ANZ Conv R 403		Australia - Victoria	25 Mar 1980	AustLII		38
Johnson v Agnew	[1980] AC 367; [1979] 1 All ER 883; [1979] 2 WLR 487		United Kingdom	circa 1980	LexisNexis / Westlaw		1
Benwerrin Developments Pty Ltd v Commissioner of Taxation (Cth)	53 FLR 329; (1981) 39 ALR 229; (1981) 12 ATR 335		Australia	circa 1981	Legal Online / Westlaw		4
Dewar v Mintoft	[1912] UKLawRpKQB 36; [1912] 2 KB 373		United Kingdom	21 Mar 1912	CommonLII		16
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984			22
Watson v Healy Lands Ltd	[1965] NZLR 511		New Zealand	circa 1965	LexisNexis		30
Mt Newman Mining Co Pty Ltd v Commissioner of State Taxation (W A)	(1994) 11 WAR 413; 27 ATR 518		Australia - Western Australia	circa 1994	LexisNexis AU		8
Farrant v Leburn	[1970] WAR 179		Australia - Western Australia	circa 1970	LexisNexis AU		13