"Capital Gains Taxation of Damages: A Challenge for Litigants and Their Advisers"

(2005) 2 Macquarie Journal of Business Law 21

Galitsky, Serge

Macquarie Journal of Business Law

Australia

Legislation Cited

Legislation Name	Provision
Coal Ownership (Restitution) Act 1990 (NSW)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
"Pain But No Gain? Capital Gains and Compensation Receipts"	(1996) 70 Australian Law Journal 619	Australian Law Journal	Australia	circa 1996	Legal Online	1
"Taxation of Compensatory Payments and Judgments"	(2001) 75 Australian Law Journal 378	Australian Law Journal	Australia	circa 2001	Legal Online	1
"The capital gains tax consequences of litigation"	(1997) 71 Australian Law Journal 699	Australian Law Journal	Australia	circa 1997	Legal Online	3
(1978) 44 CLR 202	(1978) 44 CLR 202		Australia - Commonwealth	circa 1978	Legal Online / Westlaw	1
[1982] NSWLR 795	[1982] NSWLR 795		Australia - New South Wales	circa 1982	LexisNexis AU	2
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
Anderson v Commissioner of Taxes (Vic)	[1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313	High Court of Australia	Australia - Commonwealth	31 May 1937	AustLII	49
Atlas Tiles Ltd v Briers	[1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII	109
Bailey v Namol Pty Ltd	[1994] FCA 1401; (1994) 53 FCR 102; (1994) 125 ALR 228; (1994) 30 IPR 147; [1994] AIPC 38,675	Federal Court of Australia	Australia - Commonwealth	14 Oct 1994	AustLII	73
Briers v Atlas Tiles Ltd	[1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176		Australia - Victoria	21 Jul 1975	AustLII	7
British Transport Commission v Gourley	[1955] UKHL 4; [1956] AC 185; [1955] 3 All ER 796; (1956) 2 WLR 41	House of Lords	United Kingdom	8 Dec 1955	BAILII	337
Carborundum Realty Pty Ltd v RAIA Archicentre Pty Ltd	(1993) 25 ATR 192		Australia	circa 1993	Legal Online / Westlaw	7
CSR Ltd v Commissioner of Taxation	[2000] FCA 403	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII	2
Cullen v Trappell	[1980] HCA 10; (1980) 146 CLR 1; 29 ALR 1; (1980) 54 ALJR 295; 10 ATR 772; (1980) 1 ANZ Insurance Cases 60-042	High Court of Australia	Australia - Commonwealth	circa 1980	AustLII	232
Daniels v Anderson	118 FLR 248; (1995) 16 ACSR 607; (1995) 13 ACLC 614; (1995) 37 NSWLR 438		Australia		Legal Online / Westlaw	371
Domingo v Minister for Immigration & Multicultural Affairs	[2001] FCA 1403	Federal Court of Australia	Australia - Commonwealth	21 Aug 2001	AustLII	1
Duke Group Ltd (In Liq) v Pilmer	[1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII	67
Duke Group Ltd (in liq) v Pilmer	[1999] SASC 97; (1999) 73 SASR 64; (1999) 153 FLR 1; (1999) 31 ACSR 213; [1999] Aust Torts Reports 81-507; (1999) 17 ACLC 1329	Supreme Court of South Australia	Australia - South Australia	20 May 1999	AustLII	113
Fedorovitch v St Aubins Pty Ltd (No 2)	[1999] NSWSC 776; (1999) 17 ACLC 1558	Supreme Court of New South Wales	Australia - New South Wales	21 Jul 1999	AustLII	17
Fedorovitch v St Aubins Pty Ltd	[1999] NSWSC 506	Supreme Court of New South Wales	Australia - New South Wales	14 May 1999	AustLII	4
Fox v Wood	[1981] HCA 41; (1981) 148 CLR 438; (1981) 35 ALR 607; 55 ALJR 562; (1981) 1 ANZ Insurance Cases 60-445	High Court of Australia	Australia - Commonwealth	7 Aug 1981	AustLII	501
Gill v Australian Wheat Board	49 FLR 111; [1980] 2 NSWLR 795		Australia	circa 1956	Legal Online / Westlaw	14
Groves v United Pacific Transport Pty Ltd and Thompson	[1965] Qd R 62		Australia - Queensland	circa 1965	LexisNexis AU	42
Hadley v Baxendale	9 Exch 341; (1854) 2 WR 302; 23 LJEx 179; (1854) 23 LTOS 69	Court of Exchequer	United Kingdom	circa 1956		1338
Harris v Digital Pulse Pty Ltd	[2003] NSWCA 10; (2003) 197 ALR 626; (2003) 56 NSWLR 298; (2003) 44 ACSR 390; 54 AILR 200-051; 21 ACLC 934	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Feb 2003	AustLII	175
Harris v Welsh Development Agency	[1999] 3 EGLR 207		United Kingdom	circa 1999		4
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII	169
Inglebrae Coal Pty Ltd v Coal Compensation Board (NSW)	[2003] NSWCA 285; 58 NSWLR 362	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Oct 2003	AustLII	4
Joondalup Gate Pty Ltd v Minister for Lands (WA)	(1996) 33 ATR 327		Australia	circa 1996	Legal Online / Westlaw	6
Makita (Australia) Pty Ltd v Sprowles	[2001] NSWCA 305; (2001) 52 NSWLR 705; (2001) 25 NSWCCR 218	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Sep 2001	AustLII	2249
March v E & MH Stramare Pty Ltd	[1991] HCA 12; (1991) 171 CLR 506; 99 ALR 423; (1991) 12 MVR 353; (1991) 65 ALJR 334; [1991] Aust Torts Reports 81-095	High Court of Australia	Australia - Commonwealth	24 Apr 1991	AustLII	2336
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
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
New South Wales Cancer Council v Sarfaty	(1992) 28 NSWLR 68; (1992) 44 IR 1		Australia - New South Wales	circa 1992	LexisNexis AU	70
Osric Investments Pty Ltd v Clout (as liquidator of Woburn Downs Pastoral Pty Ltd)	[2001] FCA 1402; 20 ACLC 1; (2001) 48 ATR 184; [2002] Aust Contract Reports 90-139	Federal Court of Australia	Australia - Commonwealth	3 Oct 2001	AustLII	30
Pennant Hills Restaurants Pty Ltd v Barrell Insurances Pty Ltd	[1981] HCA 3; (1981) 145 CLR 625; (1981) 34 ALR 162; (1981) 55 ALJR 258; 12 ATR 256; (1981) 1 ANZ Insurance Cases 60-421	High Court of Australia	Australia - Commonwealth	2 Feb 1981	AustLII	101
Pilmer v The Duke Group Ltd (in liq)	[2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27	High Court of Australia	Australia - Commonwealth	31 May 2001	AustLII	485
Re Wakim; Ex parte McNally	[1999] VSC 227; (1999) 163 ALR 270; 151 FLR 270; (1999) 73 ALJR 839; (1999) 31 ACSR 99; (1999) 24 Fam LR 669; 17 ACLC 1; (1999) 10 Leg Rep 2	Supreme Court of Victoria	Australia - Victoria	17 Jun 1999	AustLII	219
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU	33
Todorovic v Waller	[1981] HCA 72; (1981) 150 CLR 402; (1981) 37 ALR 481; (1981) 56 ALJR 59; 12 ATR 632; (1982) 2 ANZ Insurance Cases 60-454	High Court of Australia	Australia - Commonwealth	16 Dec 1981	AustLII	484
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
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984		22
138 ALR 1105	138 ALR 1105		Australia	circa 2002	LexisNexis AU	1

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