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

[1995] ATOTR TR95/35
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Taxation Laws Amendment Bill (No. 4) 1992 (Cth)
Income Tax Assessment Act 1936 (Cth) s44
Lands Acquisition Act 1989 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (No 4) 1992 (Cth) s25
Trade Practices Act (Cth)
Victims Compensation Act 1987 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 21
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 flag 258
Haig v FCT (1994) 29 ATR 619 Australia circa 1994 Legal Online / Westlaw flag 3
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 flag 56
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
Carborundum Realty Pty Ltd v RAIA Archicentre Pty Ltd (1993) 25 ATR 192 Australia circa 1993 Legal Online / Westlaw flag 7
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 flag 62
Provan v HCL Real Estate Ltd (1992) 24 ATR 238; 9 BPR 16,895; 92 ATC 4,644 Australia circa 1992 Legal Online / Westlaw flag 14
Case No WT 90/44 (1992) 23 ATR 1162 Australia circa 1992 Legal Online / Westlaw flag 3
Tuite v Exelby (1992) 25 ATR 81 Australia circa 1992 Legal Online / Westlaw flag 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 flag 9
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 flag 95
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 flag 31
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 flag 116
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 flag 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 flag 368
FCT v Spedley Securities Ltd (1988) 19 ATR 938 Australia circa 1988 Legal Online / Westlaw flag 19
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 flag 69
Zim Properties v Proctor (Inspector of Taxes) (1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68 United Kingdom circa 1984 flag 22
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 flag 2520
O'Brien v Benson's Hosiery (Holdings) Ltd [1980] AC 562 United Kingdom circa 1980 LexisNexis / Westlaw flag 19
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 flag 65
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 flag 14
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 flag 84
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 flag 224
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 flag 107
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 flag 192
Curtis v Wilcox [1948] 2 KB 474; [1948] 2 All ER 573 United Kingdom circa 1948 LexisNexis / Westlaw flag 14
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Carter v Wadman (1946) 28 Tax Cas 41 United Kingdom circa 1946 flag 14
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 flag 24
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 flag 34
Bennett v Ogston (1930) 15 Tax Cas 374 United Kingdom circa 1930 flag 21
Grant v Kynoch [1919] AC 765; 12 BWCC 78 United Kingdom circa 1919 LexisNexis / Westlaw flag 19
Loxton v Moir [1914] HCA 89; (1914) 18 CLR 360 High Court of Australia Australia - Commonwealth 6 Aug 1914 AustLII flag 64
Martin v Manchester Corporation 28 TLR 344; (1912) 106 LT 741 United Kingdom circa 1912 LexisNexis flag 11
AAT Case 10,260 31 ATR 1016 Australia circa 1943 Legal Online / Westlaw flag 3
25 Atr 91 25 ATR 91 Australia circa 1943 Legal Online / Westlaw flag 2
2 KB 474 2 KB 474 United Kingdom LexisNexis / Westlaw flag 16

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