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"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"   flag  1

(2007) 31 Melbourne University Law Review 266
Young, Neil J
Melbourne University Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?" (2018) 16 E-Journal of Tax Research 2 Burtonp, Mark Australia circa 2018 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s6.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
(2003) 3 British Tax Review 204 (2003) 3 British Tax Review 204 British Tax Review United Kingdom circa 2003 Westlaw flag 1
Inland Revenue Commissioners v John Lewis Properties plc [2003] Ch 513 Court of Chancery United Kingdom circa 2003 LexisNexis / Westlaw flag 12
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Willemse Family Co Pty Ltd v Deputy Commissioner of Taxation [2002] QSC 292; [2003] 2 Qd R 334; 172 FLR 70; 51 ATR 92 Supreme Court of Queensland Australia - Queensland 19 Sep 2002 AustLII flag 23
O'Connell v Commissioner of Taxation [2002] FCA 904; (2002) 121 FCR 562; 50 ATR 331 Federal Court of Australia Australia - Commonwealth 22 Jul 2002 AustLII flag 6
"Dissected debt: developing a better legislative response to FCT v Myer Emporium Ltd" (2002) 31 Australian Tax Review 128 Australian Tax Review Australia circa 2002 Legal Online / Informit flag 1
Inland Revenue Commissioners v John Lewis Properties Plc [2001] EWHC 409 High Court of England and Wales United Kingdom - England and Wales circa 2001 BAILII flag
Commissioner of Taxation v CSR Ltd [2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559 Federal Court of Australia Australia - Commonwealth 26 Oct 2000 AustLII flag 22
"Are Lease Incentives Taxable? — A TransTasman Comparison" (2000) 3 Journal of Australian Taxation 208 Journal of Australian Taxation Australia circa 2000 Informit / LexisNexis flag 1
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 62
Commissioner of Inland Revenue v Wattie [1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639 Privy Council United Kingdom 29 Oct 1998 BAILII flag 18
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Selleck v FCT (1997) 78 FCR 102; (1997) 36 ATR 558 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 16
Rotherwood Pty Ltd v Commissioner of Taxation (1996) 64 FCR 313; (1996) 32 ATR 276 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
"A Spreading Stain: The Character of Income" [1993] Australian Tax Review 132 Australian Tax Review Australia circa 1993 Legal Online / Informit flag 1
S P Investments Pty Ltd v Commissioner of Taxation (1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 17
Commissioner of Taxation v Hyteco Hiring Pty Ltd [1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218 Federal Court of Australia Australia - Commonwealth 27 Oct 1992 AustLII flag 20
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
Henry Jones (IXL) Ltd v Commissioner of Taxation [1991] FCA 488; (1991) 31 FCR 64; 102 ALR 1; 22 ATR 328 Federal Court of Australia Australia - Commonwealth 24 Oct 1991 AustLII flag 19
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag 65
Taxation, Commissioner of (Cth) v GKN Kwikform Services Pty Ltd (1991) 21 ATR 1532 Australia circa 1991 Legal Online / Westlaw flag 4
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
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
Allied Mills Industries Pty Ltd v Commissioner of Taxation [1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457 Federal Court of Australia Australia - Commonwealth 27 Apr 1989 AustLII flag 52
Moana Sand Pty Ltd v Commissioner of Taxation (Cth) (1988) 19 ATR 1853 Australia circa 1988 Legal Online / Westlaw flag 9
FCT v Spedley Securities Ltd (1988) 19 ATR 938 Australia circa 1988 Legal Online / Westlaw flag 19
McClure v Petre [1988] 1 WLR 1386 United Kingdom circa 1988 LexisNexis / Westlaw flag 7
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
"The implications of the Myer Emporium case" (1987) 16 Australian Tax Review 152 Australian Tax Review Australia circa 1987 Legal Online / Informit flag 2
Memorex Pty Ltd v Commissioner of Taxation (Cth) (1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685 Australia circa 1987 LexisNexis AU flag 18
Commissioner of Taxation v Cyclone Scaffolding Pty Ltd (1987) 18 FCR 183; (1987) 77 ALR 319; (1987) 19 ATR 674 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 18
"A Pre-Bicentennial Reminder of our Heritage - Commissioner of Taxation v The Myer Emporium Ltd" (1987) 22 Taxation in Australia 12 Taxation in Australia Australia circa 1987 flag 2
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Monash University Law Review Australia circa 1986 AustLII flag 8
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Keily v Commissioner of Taxation (Cth) (1983) 32 SASR 494; (1983) 14 ATR 156 Supreme Court of South Australia Australia - South Australia circa 1983 Legal Online / Westlaw flag 7
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
Avco Financial Services Ltd v FCT [1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 42
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag 53
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 130
Slutzkin v FCT [1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322 High Court of Australia Australia - Commonwealth 25 Feb 1977 AustLII flag 57
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
Mullens v FCT [1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 51
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 25
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Carapark Holdings Ltd v FCT [1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378 High Court of Australia Australia - Commonwealth 7 Apr 1967 AustLII flag 49
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
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
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
FCT v Becker [1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77 High Court of Australia Australia - Commonwealth 19 Nov 1952 AustLII flag 29
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
Paget v IRC [1938] 2 KB 25; 21 Tax Cas 677 United Kingdom circa 1938 LexisNexis / Westlaw flag 18
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Ducker v Rees Roturbo Development Syndicate [1928] AC 132 United Kingdom circa 1928 LexisNexis / Westlaw flag 35
Blockey v FCT [1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 43
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
International Nickel Australia Ltd v Commissioner of Taxation (Cth) [1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739 High Court of Australia Australia - Commonwealth 20 Apr 1910 AustLII flag 40
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
Integrated Insurance Planning Pty Ltd v FCT 205 ALR 120; 54 ATR 722 Australia circa 1977 LexisNexis AU flag 1

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