LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

TR 95/35 - Income tax: capital gains: treatment of compensation receipts    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Port of Melbourne Authority v Anshun Pty Ltd	[1981] HCA 45; (1981) 147 CLR 589; (1981) 36 ALR 3; (1981) 55 ALJR 621	High Court of Australia	Australia - Commonwealth	1 Sep 1981	AustLII		2521
Chamberlain v Deputy Commissioner of Taxation	[1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060	High Court of Australia	Australia - Commonwealth	12 May 1988	AustLII		455
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		367
Georgiadis v Australian and Overseas Telecommunications Corporation	[1994] HCA 6; (1994) 179 CLR 297; (1994) 119 ALR 629; 68 ALJR 272	High Court of Australia	Australia - Commonwealth	9 Mar 1994	AustLII		258
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII		224
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
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII		95
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
Riches v Westminster Bank Ltd	[1947] AC 390; [1947] 1 All ER 469		United Kingdom	circa 1947	LexisNexis / Westlaw		84
FCT v Slaven	(1984) 1 FCR 11; (1984) 52 ALR 81; (1984) 15 ATR 242; (1984) 3 ANZ Insurance Cases 60-549	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		69
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII		65
Loxton v Moir	[1914] HCA 89; (1914) 18 CLR 360	High Court of Australia	Australia - Commonwealth	6 Aug 1914	AustLII		64
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231		Australia - Commonwealth	12 Feb 1992	AustLII		62
Namol Pty Ltd v AW Baulderstone Pty Ltd (No 2)	[1993] FCA 606; 47 FCR 388; (1993) 119 ALR 187; (1994) 27 ATR 181	Federal Court of Australia	Australia - Commonwealth	10 Dec 1993	AustLII		56
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
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
Tilley v Wales (Inspector of Taxes)	[1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136	House of Lords	United Kingdom	11 Feb 1943	BAILII		24
Commissioner of Taxation v Northumberland Development Co Pty Ltd	(1995) 59 FCR 103; 138 ALR 89; (1995) 31 ATR 161	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		22
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984			22
Bennett v Ogston	(1930) 15 Tax Cas 374		United Kingdom	circa 1930			21
Reuter v Commissioner of Taxation (Cth)	[1993] FCA 576; (1993) 27 ATR 256	Federal Court of Australia	Australia - Commonwealth	2 Dec 1993	AustLII		20
FCT v Spedley Securities Ltd	(1988) 19 ATR 938		Australia	circa 1988	Legal Online / Westlaw		19
O'Brien v Benson's Hosiery (Holdings) Ltd	[1980] AC 562		United Kingdom	circa 1980	LexisNexis / Westlaw		19
Grant v Kynoch	[1919] AC 765; 12 BWCC 78		United Kingdom	circa 1919	LexisNexis / Westlaw		19
2 KB 474	2 KB 474		United Kingdom	circa 1984	LexisNexis / Westlaw		16
Provan v HCL Real Estate Ltd	(1992) 24 ATR 238; 9 BPR 16,895; 92 ATC 4,644		Australia	circa 1992	Legal Online / Westlaw		14
Goldsbrough Mort & Co Ltd v FCT	(1976) 14 SASR 591; (1976) 28 FLR 39; (1976) 12 ALR 533; (1976) 6 ATR 580	Supreme Court of South Australia	Australia - South Australia	circa 1976	Legal Online / Westlaw		14
Carter v Wadman	(1946) 28 Tax Cas 41		United Kingdom	circa 1946			14
Curtis v Wilcox	[1948] 2 KB 474; [1948] 2 All ER 573		United Kingdom	circa 1948	LexisNexis / Westlaw		13
Martin v Manchester Corporation	28 TLR 344; (1912) 106 LT 741		United Kingdom	circa 1912	LexisNexis		11
Tuite v Exelby	(1992) 25 ATR 81		Australia	circa 1992	Legal Online / Westlaw		10
Halwood Corporation Ltd v Chief Commissioner of Stamp Duties (NSW)	(1992) 33 NSWLR 395; 23 ATR 158		Australia - New South Wales	circa 1992	LexisNexis AU		9
Carborundum Realty Pty Ltd v RAIA Archicentre Pty Ltd	(1993) 25 ATR 192		Australia	circa 1993	Legal Online / Westlaw		7
Haig v FCT	(1994) 29 ATR 619		Australia	circa 1994	Legal Online / Westlaw		3
Case No WT 90/44	(1992) 23 ATR 1162		Australia	circa 1992	Legal Online / Westlaw		3
AAT Case 10,260	31 ATR 1016		Australia	circa 1993	Legal Online / Westlaw		3
25 Atr 91	25 ATR 91		Australia	circa 1993	Legal Online / Westlaw		2