"Speech - Income and Capital Distinction" (VSC)

[2009] VicJSchol 8

Pagone, Justice Tony

Victorian Judicial Scholarship

Australia - Victoria

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Heather v P-E Consulting Group Ltd	[1973] Ch 189	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw	11
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII	27
FCT v Spriggs	[2008] FCAFC 150; (2008) 170 FCR 135; 71 ATR 804	Federal Court of Australia	Australia - Commonwealth	22 Aug 2008	AustLII	5
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII	11
Jupiters Ltd v Commissioner of Taxation	[2002] FCAFC 206; (2002) 118 FCR 163; 50 ATR 236	Federal Court of Australia	Australia - Commonwealth	25 Jun 2002	AustLII	9
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII	38
FCT v Brewing Investments Ltd	[2000] FCA 920; (2000) 100 FCR 437; 177 ALR 1; 44 ATR 471	Federal Court of Australia	Australia - Commonwealth	10 Jul 2000	AustLII	6
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII	54
Commissioner of Taxation v Citibank Ltd	(1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	29
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	116
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	75
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	101
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	341
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	178
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
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	305
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	398
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	244
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	97
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII	237
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw	251
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU	33
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	32
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU	188
Berkey v Third Avenue Ry Co	244 NY 84; 155 NE 58		United States - New York	circa 1938		60
(2005) 222 CLR 289	(2005) 222 CLR 289		Australia - Commonwealth	circa 2005	Legal Online / Westlaw	34
Crompton v Reynolds	[1952] 1 All ER 888; 33 Tax Cas 288		United Kingdom	circa 1952	LexisNexis	7
Macquarie Finance Ltd v FCT	(2004) 210 ALR 508; (2004) 57 ATR 115; [2005] ALMD 2384; (2004) 22 ACLC 1433; [2004] FCA 1170; (2005) 146 FCR 77		Australia	circa 2004	LexisNexis AU	26
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw	28

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