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Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
VCJN and Commissioner of Taxation (Taxation)	[2019] AATA 968	Administrative Appeals Tribunal	Australia	23 May 2019	AustLII
Research Scientist and Commissioner of Taxation	[2014] AATA 242	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII
Sanctuary Lakes Pty Ltd v Commissioner of Taxation	[2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762	Federal Court of Australia	Australia - Commonwealth	24 May 2013	AustLII		74
Brookdale Investments Pty Ltd and Commissioner of Taxation	[2013] AATA 186	Administrative Appeals Tribunal	Australia	27 Mar 2013	AustLII
Brookdale Investments Pty Ltd and Commissioner of Taxation	[2013] AATA 154; (2013) 91 ATR 976	Administrative Appeals Tribunal	Australia	20 Mar 2013	AustLII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Western Export Services Inc v Jireh International Pty Ltd	[2011] HCA 45; (2011) 282 ALR 604; (2011) 86 ALJR 1	High Court of Australia	Australia - Commonwealth	28 Oct 2011	AustLII		315
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation	[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853	Federal Court of Australia	Australia - Commonwealth	7 Sep 2011	AustLII		23
Byrnes v Kendle	[2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798	High Court of Australia	Australia - Commonwealth	3 Aug 2011	AustLII		531
Zheng v Minister for Immigration and Citizenship	[2011] AATA 304; (2011) 121 ALD 372; (2011) 55 AAR 94	Administrative Appeals Tribunal	Australia	10 May 2011	AustLII		161
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd	[2010] FCAFC 134; (2010) 189 FCR 204	Federal Court of Australia	Australia - Commonwealth	18 Nov 2010	AustLII		28
Re Sinclair and Commissioner of Taxation	[2010] AATA 902; (2010) 80 ATR 972	Administrative Appeals Tribunal	Australia	16 Nov 2010	AustLII		5
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII		15
Re Hutson and Commissioner of Taxation	[2009] AATA 574; [2009] ATC 10-099; 74 ATR 965	Administrative Appeals Tribunal	Australia	31 Jul 2009	AustLII		9
3D Scaffolding Pty Ltd v FCT	[2009] FCAFC 75; (2009) 75 ATR 604; [2009] ATC 20-111	Federal Court of Australia	Australia - Commonwealth	22 Jun 2009	AustLII		18
Pearson v Deputy Commissioner of Taxation	[2009] FCA 558; (2009) 74 ATR 437	Federal Court of Australia	Australia - Commonwealth	27 May 2009	AustLII		10
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	2 Apr 2009	AustLII		15
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
Re Kumar and Minister for Immigration and Citizenship	[2009] AATA 124; (2009) 107 ALD 178; 50 AAR 96	Administrative Appeals Tribunal	Australia	25 Feb 2009	AustLII		39
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Re Applicant and FCT	[2008] AATA 415; (2008) 72 ATR 252; [2008] ATC 1-002	Administrative Appeals Tribunal	Australia	21 May 2008	AustLII		15
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
Commissioner of Taxation v Dixon (Trustee)	[2007] FCA 1079	Federal Court of Australia	Australia - Commonwealth	25 Jul 2007	AustLII		9
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd	[2006] FCAFC 144; (2006) 156 FCR 1; (2006) 236 ALR 561; 59 ACSR 444; 24 ACLC 1436	Federal Court of Australia	Australia - Commonwealth	16 Oct 2006	AustLII		158
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
Vu v Commissioner of Taxation	[2006] FCA 889; (2006) 63 ATR 341	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII		28
SZGBY v Minister for Immigration and Multicultural and Indigenous Affairs	[2006] FCA 35	Federal Court of Australia	Australia - Commonwealth	6 Feb 2006	AustLII		8
ACI Operations Pty Ltd v Berri Ltd	[2005] VSC 201; (2005) 15 VR 312	Supreme Court of Victoria	Australia - Victoria	9 Jun 2005	AustLII		10
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
MMAL Rentals Pty Ltd v Bruning	[2004] NSWCA 451; (2004) 63 NSWLR 167; (2004) 139 IR 377	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Dec 2004	AustLII		96
Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd	[2004] HCA 52; 211 ALR 342; (2004) 79 ALJR 129; (2004) 1 BFRA 280; [2005] Aust Contract Reports 90-204; (2004) 219 CLR 165	High Court of Australia	Australia - Commonwealth	11 Nov 2004	AustLII		963
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Whisprun Pty Ltd v Dixon	[2003] HCA 48; (2003) 200 ALR 447; (2003) 77 ALJR 1598; [2003] Aust Torts Reports 81-710	High Court of Australia	Australia - Commonwealth	3 Sep 2003	AustLII		907
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII		21
Walstern Pty Ltd v FCT	(2003) 2003 ATC 5,067		Australia	circa 2003	IntelliConnect		1
Haberfield v Department of Veterans' Affairs	[2002] FCA 1579; (2002) 121 FCR 233; 72 ALD 333; 36 AAR 442	Federal Court of Australia	Australia - Commonwealth	19 Dec 2002	AustLII		30
Baxter v Commissioner of Taxation (Cth)	[2002] FCA 1256; 196 ALR 519; 51 ATR 209	Federal Court of Australia	Australia - Commonwealth	11 Oct 2002	AustLII		11
R v Lao	[2002] VSCA 157; (2002) 5 VR 129; (2002) 137 A Crim R 20	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	2 Oct 2002	AustLII		33
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation	[2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611	Federal Court of Australia	Australia - Commonwealth	17 Aug 2001	AustLII		15
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII		118
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
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
Stern v National Australia Bank Ltd	[2000] FCA 294; (2000) 171 ALR 192	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		37
R v Foley	[2000] 1 Qd R 290		Australia - Queensland	circa 2000	LexisNexis AU		54
Boland v Yates Property Corporation Pty Ltd	[1999] HCA 64; (1999) 167 ALR 575; (1999) 74 ALJR 209; [2000] Aust Torts Reports 81-538; [2000] ANZ Conv R 191; (1999) 20 Leg Rep 19	High Court of Australia	Australia - Commonwealth	9 Dec 1999	AustLII		339
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Marks v GIO Australia Holdings Ltd	[1998] HCA 69; (1998) 196 CLR 494; (1998) 158 ALR 333; (1998) 73 ALJR 12; [1998] ATPR 41-665	High Court of Australia	Australia - Commonwealth	11 Nov 1998	AustLII		701
Dunn v Maritime Services Board Matter	[1998] NSWSC 250	Supreme Court of New South Wales	Australia - New South Wales	9 Jun 1998	AustLII		1
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		20
Granby Pty Ltd v FCT	[1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400	Federal Court of Australia	Australia - Commonwealth	28 Apr 1995	AustLII		81
(1995) 31 Atr 463	(1995) 31 ATR 463		Australia	circa 1995	Legal Online / Westlaw		3
William John Crawford v Commissioner of Taxation	[1993] FCA 647; 27 ATR 326	Federal Court of Australia	Australia - Commonwealth	22 Dec 1993	AustLII		3
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII		23
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
W Wehbe Pty Ltd v Commissioner of Taxation (Cth)	(1993) 27 ATR 172		Australia	circa 1993	Legal Online / Westlaw		3
Bushell v Repatriation Commission	[1992] HCA 47; (1992) 175 CLR 408; (1992) 109 ALR 30; 29 ALD 1; (1992) 16 AAR 1; (1992) 66 ALJR 753	High Court of Australia	Australia - Commonwealth	7 Oct 1992	AustLII		1100
Minister for Immigration, Local Government and Ethnic Affairs v Dela Cruz	[1992] FCA 71; (1992) 34 FCR 348; 110 ALR 367; 26 ALD 663	Federal Court of Australia	Australia - Commonwealth	28 Feb 1992	AustLII		98
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Galea v FCT	[1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060	Federal Court of Australia	Australia - Commonwealth	22 Nov 1990	AustLII		18
Eldridge v Commissioner of Taxation	[1990] FCA 369	Federal Court of Australia	Australia - Commonwealth	25 Sep 1990	AustLII		8
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
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		368
R v Birks	(1990) 48 A Crim R 385; (1990) 19 NSWLR 677		Australia	circa 1990	Legal Online / Westlaw		1
Eldridge v FCT	(1990) 21 ATR 897		Australia	circa 1990	Legal Online / Westlaw		9
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		452
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
R v Allen	[1989] VicRp 64; [1989] VR 736		Australia - Victoria	11 Nov 1988	AustLII		6
FCT v McDonald	(1987) 15 FCR 172; (1987) 78 ALR 588; (1987) 18 ATR 957	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		23
Kioa v West	[1985] HCA 81; (1985) 159 CLR 550; (1985) 62 ALR 321; (1986) 60 ALJR 113; 9 ALN N28	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		3943
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd	[1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII		54
Kioa v West	(1985) 59 CLR 550		Australia - Commonwealth	circa 1985	Legal Online / Westlaw		3
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
Sandra Investments Pty Ltd v Booth	[1983] HCA 46; (1983) 153 CLR 153; 50 ALR 385; 58 ALJR 24	High Court of Australia	Australia - Commonwealth	6 Dec 1983	AustLII		84
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation	[1983] 1 NSWLR 1		Australia - New South Wales	circa 1983	LexisNexis AU		709
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales	[1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		3876
Perri v Coolangatta Investments Pty Ltd	[1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		491
FCT v Foxwood (Tolga) Pty Ltd	[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427	High Court of Australia	Australia - Commonwealth	2 Jun 1981	AustLII		28
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Minister for Immigration and Ethnic Affairs v Pochi	(1980) 4 ALD 139		Australia	circa 1980	LexisNexis AU		3914
R v Fenlon	(1980) 71 Cr App R 307		United Kingdom	circa 1980	LexisNexis		23
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		242
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		187
1 WLR 464; [1976] 1 All Er 503	1 WLR 464; [1976] 1 All ER 503		United Kingdom	circa 1976	LexisNexis / Westlaw		4
Europa Oil (NZ) Ltd v Inland Revenue Commissioner	[1976] 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		248
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Bulstrode v Trimble	[1970] VicRp 104; [1970] VR 840		Australia - Victoria	19 May 1970	AustLII		190
Gange v Sullivan	[1966] HCA 55; (1966) 116 CLR 418; 40 ALJR 224	High Court of Australia	Australia - Commonwealth	7 Sep 1966	AustLII		153
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII		507
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII		7870
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII		205
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
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
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Russell v Duke of Norfolk	[1949] 1 All ER 109; 65 TLR 65		United Kingdom	circa 1949	LexisNexis		499
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
Commonwealth Homes & Investment Co Ltd v MacKellar	[1939] HCA 34; (1939) 63 CLR 351; [1939] ALR 470	High Court of Australia	Australia - Commonwealth	17 Nov 1939	AustLII		17
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 Taxation (NSW) v Ash	[1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		28
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		84
Sun Newspapers Ltd and Associated Newspapers Ltd v FCT	[1938] HCA 72	High Court of Australia	Australia - Commonwealth	circa 1938	AustLII		11
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
(1936) 8 AC 1	(1936) 8 AC 1		United Kingdom	circa 1936	LexisNexis / Westlaw		1
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929			27
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII		115
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Ounsworth v Vickers Ltd	[1915] 3 KB 267-273		United Kingdom	circa 1915	LexisNexis / Westlaw		2
(1907) 5 CLR 418	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
Reliance Finance Corporation Pty Ltd v FCT	87 FLR 305; (1987) 18 ATR 224		Australia	circa 1929	Legal Online / Westlaw		10
Taxation, Commissioner of (Cth) v Turner	73 FLR 24; (1984) 15 ATR 379		Australia	circa 1929	Legal Online / Westlaw		12
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