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"Yearning for Earnout Certainty"   flag 

[2008] UNSWLRS 18
Evans, Chris
University of NSW Law Research Series
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxes Consolidation Act 1997 s563, s586

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Ord Forrest Pty Ltd v FCT [1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66 High Court of Australia Australia - Commonwealth 7 Mar 1974 AustLII flag 95
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Burnet v Logan 283 US 404; 75 L Ed 1143; 51 SCt 550 United States Supreme Court United States 18 May 1931 WorldLII flag 76
Commissioner of Taxes (Qld) v Camphin [1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147 High Court of Australia Australia - Commonwealth 25 Jun 1937 AustLII flag 74
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
Zim Properties v Proctor (Inspector of Taxes) (1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68 United Kingdom circa 1984 flag 22
Marren v Ingles [1980] 1 WLR 983; 54 Tax Cas 76 United Kingdom circa 1980 LexisNexis / Westlaw flag 9
Coren v Keighley (1972) 48 Tax Cas 370 United Kingdom circa 1972 flag 7
Marson v Marriage 54 Tax Cas 59 United Kingdom circa 1984 flag 4
Marren v Ingles [1980] 3 All ER 95 United Kingdom circa 1980 LexisNexis flag 3
Inland Revenue Commissioners v Montgomery [1975] Ch 266 Court of Chancery United Kingdom circa 1975 LexisNexis / Westlaw flag 3

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