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"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Compensation Payments: Some CGT Issues"	(2001) 35 (6) Taxation in Australia 289	Taxation in Australia	Australia	circa 2001			1
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII		30
(1994) 94 DTC 1886	(1994) 94 DTC 1886		Canada	circa 1994			1
"Damages and Settlements: Taxation of the Recipient"	(1993) 41 Canadian Tax Journal 5	Canadian Tax Journal	Canada	circa 1993			1
"Damages, Compensation Payments, UK Taxation and Intellectual Property"	(1992) 4 European Intellectual Property Review 121	European Intellectual Property Review	United Kingdom	circa 1992	Westlaw		1
(1992) 92 DTC 6135	(1992) 92 DTC 6135		Canada	circa 1992			1
(1988) 88 DTC 6340	(1988) 88 DTC 6340		Canada	circa 1988			1
(1985) 85 DTC 5150	(1985) 85 DTC 5150		Canada	circa 1985			1
(1984) 84 DTC 6283	(1984) 84 DTC 6283		Canada	circa 1984			1
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984			22
Ltd	[1979] 3 All ER 652		United Kingdom	circa 1979	LexisNexis		3
Courier MH Inc v R	(1976) 76 DTC 6331		Canada	circa 1976			1
London and Thames Haven Oil Wharves Ltd v Attwooll	[1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw		35
Heavy Minerals Pty Ltd v FCT	[1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140	High Court of Australia	Australia - Commonwealth	13 Oct 1966	AustLII		27
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
(1966) 43 Tax Cas 506	(1966) 43 Tax Cas 506		United Kingdom	circa 1966			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
(1962) 62 DTC 1378	(1962) 62 DTC 1378		Canada	circa 1962			1
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
(1959) 59 DTC 1050	(1959) 59 DTC 1050		Canada	circa 1959			1
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
CIR v Fleming	(1951) 33 Tax Cas 57		United Kingdom	circa 1951			14
Higgs (Inspector of Taxes) v Oliver	[1951] Ch 899	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		7
Short Bros Ltd v Commissioners of Inland Revenue	(1927) 12 Tax Cas 955; 136 LT 689		United Kingdom	circa 1927			18
Glenboig	(1922) 12 Tax Cas 461; [1922] SC 112		United Kingdom - Scotland	circa 1922			2
Glenboig Union Fireclay Co v IRC	(1922) 21 Tax Cas 427		United Kingdom	circa 1922			1
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			64
Commissioner of Taxation (NSW) v Meeks	[1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244	High Court of Australia	Australia - Commonwealth	29 Apr 1915	AustLII		36