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Californian Copper Syndicate v Harris     192

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		340
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		281
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
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		129
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		112
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		100
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		87
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
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
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		62
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		46
August v Commissioner of Taxation	[2013] FCAFC 85; 94 ATR 376; (2013) 2013 ATC 20-406	Federal Court of Australia	Australia - Commonwealth	7 Aug 2013	AustLII		44
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		32
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII		23
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		20
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		18
Commissioner of Taxation v The Commercial Banking Co of Sydney	[1927] NSWStRp 22; (1927) 27 SR (NSW) 231; 44 WN (NSW) 65	Supreme Court of New South Wales	Australia - New South Wales	2 May 1927	AustLII		17
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
Commissioner of Taxes (Vic) v Melbourne Trust Ltd	[1914] UKPCHCA 5; (1914) 18 CLR 413	Privy Council	Australia - Commonwealth	24 Jul 1914	AustLII		14
Friesen v Canada	[1995] 3 SCR 103	Supreme Court of Canada	Canada	21 Sep 1995	Supreme Court of Canada		13
Producers' and Citizens' Co-operative Assurance Co Ltd v FCT	[1956] HCA 36; 95 CLR 26; 11 ATD 86	High Court of Australia	Australia - Commonwealth	20 Jul 1956	AustLII		10
McCurry v FCT	[1998] FCA 512; (1998) 39 ATR 121	Federal Court of Australia	Australia - Commonwealth	15 May 1998	AustLII		9
Cusack v FCT	[2002] FCA 1012; 120 FCR 520; 50 ATR 443	Federal Court of Australia	Australia - Commonwealth	13 Aug 2002	AustLII		8
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
Taxpayer S v Fiji Revenue & Customs Authority	[2012] FJTT 18		Fiji	17 Dec 2012	PacLII		6
Oriental Investment Co , Ltd v the Commissioner of Income-Tax, Bombay	[1957] INSC 52; [1958] SCR 49; AIR 1957 SC 852	Supreme Court of India	India	22 May 1957	LIIofIndia		6
Income Tax Acts (Vic), Re [No 2]	[1930] ArgusLawRp 23; [1930] VicLawRp 15; [1930] VLR 233; (1930) 36 ALR 216	Argus Law Reports	Australia - Victoria	5 May 1930	AustLII		6
Taxpayer A v Fiji Revenue & Customs Authority	[2012] FJTT 3		Fiji	31 Jan 2012	PacLII		5
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Taxpayer K v Fiji Revenue and Customs Authority	[2013] FJTT 10		Fiji	31 May 2013	PacLII		4
Hickman v FCT	[1922] HCA 58	High Court of Australia	Australia - Commonwealth	1 Nov 1922	AustLII		4
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui	[2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54	Hong Kong Court of Final Appeal	Hong Kong	4 Feb 2016	HKLII		3
Union Steamship Co of New Zealand Ltd v Commissioner of Inland Revenue CA252/95	[1996] NZCA 704; (1996) 17 NZTC 12,629	Court of Appeal of New Zealand	New Zealand	22 Jul 1996	NZLII		3
NT89/364 and Commissioner of Taxation	[1990] AATA 719; (1990) 21 ATR 3728	Administrative Appeals Tribunal	Australia	16 Oct 1990	AustLII		3
Atlantic Sugar Refineries v Minister of National Revenue	[1949] CTC 196; [1949] 3 DLR 641; [1949] SCR 706	Supreme Court of Canada	Canada	24 Jun 1949	Supreme Court of Canada		3
Anderson Logging Co v R	[1925] SCR 45	Supreme Court of Canada	Canada	1 Oct 1924	Supreme Court of Canada		3
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Hopscotch Ltd v HMRC	[2019] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 May 2019	BAILII		2
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Co L v Fiji Revenue and Customs Authority	[2012] FJTT 17		Fiji	11 Dec 2012	PacLII		2
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Commissioner of Inland Revenue v Rangatira Ltd CA184/94	[1995] NZCA 330; (1995) 19 TRNZ 710; (1995) 17 NZTC 12,182	Court of Appeal of New Zealand	New Zealand	24 May 1995	NZLII		2
State Insurance Office v Commissioner of Inland Revenue HC Wellington AP238/88	[1990] NZHC 132; [1990] 2 NZLR 444; (1990) 12 NZTC 7,035	High Court of New Zealand	New Zealand	2 Mar 1990	NZLII		2
National Distributors Ltd v Commissioner of Inland Revenue HC Wellington M466/86	[1987] NZHC 1419; (1987) 10 TRNZ 765; (1987) 9 NZTC 6,135	High Court of New Zealand	New Zealand	24 Jun 1987	NZLII		2
Commissioner of Taxation v Merv Brown Pty Ltd	[1985] FCA 50; 7 FCR 1; 16 ATR 218	Federal Court of Australia	Australia - Commonwealth	28 Feb 1985	AustLII		2
NR Whittall v Minister of National Revenue	[1968] SCR 413; 67 DTC 5264; [1967] CTC 377	Supreme Court of Canada	Canada	3 Oct 1967	Supreme Court of Canada		2
Commissioner of Inland Revenue v C Roose (Fiji) Ltd	(1962) 8 FLR 94		Australia	4 May 1962	PacLII		2
Irrigation Industries Ltd v The Minister of National Revenue	[1962] SCR 346	Supreme Court of Canada	Canada	26 Mar 1962	Supreme Court of Canada		2
G Venkataswami Naidu & Co v the Commissioner of Income-Tax	[1958] INSC 119; 1959 1 SCR Supl 646; AIR 1959 SC 359	Supreme Court of India	India	24 Nov 1958	LIIofIndia		2
Taxpayer R v Fiji Revenue and Customs Authority	[2017] FJTT 1		Fiji	19 May 2017	PacLII		1
Mills; Team Origin LLP v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses)	[2017] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2017	BAILII		1
August v Commissioner of Taxation	[2012] FCA 682	Federal Court of Australia	Australia - Commonwealth	28 Jun 2012	AustLII		1
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
TT91/5 and Commissioner of Taxation	[1991] AATA 820; 22 ATR 3559	Administrative Appeals Tribunal	Australia	9 Dec 1991	AustLII		1
D F Lyons Pty Ltd v Commonwealth Bank of Australia	[1991] FCA 86	Federal Court of Australia	Australia - Commonwealth	20 Mar 1991	AustLII		1
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Re Cmi Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 346	Federal Court of Australia	Australia - Commonwealth	31 Aug 1989	AustLII		1
Re Lindsay Thomas Statham and Sydney Douglas Bickerton As Trustees of the Estate of Charles Neville Adermann, Deceased v Commissioner of Taxation	[1988] FCA 463	Federal Court of Australia	Australia - Commonwealth	23 Dec 1988	AustLII		1
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
ST85/34-36 and Commissioner of Taxation	[1987] AATA 461; 18 ATR 4066	Administrative Appeals Tribunal	Australia	14 Dec 1987	AustLII		1
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
NT85/3995 and Commissioner of Taxation	[1987] AATA 154; 18 ATR 3457	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII		1
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
Raja Mohan Raja Bahadur v the Commissioner of Income-Tax, Up	[1967] INSC 92; 1967 3 SCR 482; AIR 1968 SC 114	Supreme Court of India	India	6 Apr 1967	LIIofIndia		1
Noak v Minister of National Revenue	[1953] 2 SCR 136; [1954] CTC 6; [1953] DTC 1212	Supreme Court of Canada	Canada	26 Jun 1953	Supreme Court of Canada		1
Commissioner Inland Revenue, LTU, Islamabad v M/s Fauji Foundation & another	[2024] PKSC 65		Pakistan	19 Feb 2024	CommonLII
McCarthy and Commissioner of Taxation (Taxation)	[2021] AATA 1511	Administrative Appeals Tribunal	Australia	28 May 2021	AustLII
Hopscotch Ltd v HM Revenue (DWELLINGS - whether appellant carrying on a trade -	[2020] UKUT 294	United Kingdom Upper Tribunal	United Kingdom	29 Oct 2020	BAILII
Chottabhai Patel Holdings v Commissioner of Inland Revenue	[2019] FJCA 65	Court of Appeal of Fiji	Fiji	10 May 2019	PacLII
Khan v Revenue & Customs (Income Tax/Corporation Tax : Other)	[2019] UKFTT 204	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Mar 2019	BAILII
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Taxpayer S v Fiji Revenue and Customs Authority	[2016] FJTT 3		Fiji	22 Jul 2016	PacLII
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 2016	AustLII
JRP (Hong Kong) Ltd v Chief Execitive Authority, Fiji Revenue and Customs Authority	[2015] FJHC 445	High Court of Fiji	Fiji	18 Jun 2015	PacLII
Taxpayer P v Fiji Revenue & Customs Authority	[2013] FJTT 6		Fiji	7 Mar 2013	PacLII
Taxpayer N v Fiji Revenue & Cutoms Authority	[2013] FJTT 5		Fiji	6 Mar 2013	PacLII
Three Sisters v Fiji Revenue and Customs Authority	[2013] FJTT 1		Fiji	3 Jan 2013	PacLII
Commissioner of Income Tax v M/S Ansal Housing Finance and Leasing Co Ltd - Ita 18/1999	[2012] INDLHC 6554	High Court of Delhi	India	31 Oct 2012	LIIofIndia
Three Holding Companies v Fiji Revenue and Customs Authority	[2012] FJTT 7		Fiji	24 Sep 2012	PacLII
TD 2010/21 - Income tax: can the profit on the sale of shares in a Co group acquired in a leveraged buyout be included in the assessable income of the vendor under subsection 6-5(3) of the Income Tax Assessment Act 1997?	[2010] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/21 - Income tax: can the profit on the sale of shares in a Co group acquired in a leveraged buyout be included in the assessable income of the vendor under subsection 6-5(3) of the Income Tax Assessment Act 1997?	[2010] ATOTD TD2010/21	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Estate of King v Commissioner of Inland Revenue	[2007] NZCA 474; (2008) 23 NZTC 21,729	Court of Appeal of New Zealand	New Zealand	31 Oct 2007	NZLII
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR CR2007/51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Re Phippen and FCT	[2005] AATA 952; 60 ATR 1271	Administrative Appeals Tribunal	Australia	30 Sep 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TT1996/31 and Commissioner of Taxation	[1999] AATA 66; 41 ATR 1117	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
Ian Richardson v Commissioner of Taxation	[1997] FCA 1273	Federal Court of Australia	Australia - Commonwealth	25 Nov 1997	AustLII
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
TT94/40 and Commissioner of Taxation	[1996] AATA 71; 32 ATR 1283	Administrative Appeals Tribunal	Australia	23 Feb 1996	AustLII
WT95/39 and Commissioner of Taxation	[1996] AATA 493; (1996) 31 ATR 1309	Administrative Appeals Tribunal	Australia	25 Jan 1996	AustLII
Samji v Commissioner of Inland Revenue	[1995] FJCA 25	Court of Appeal of Fiji	Fiji	10 Nov 1995	PacLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
Ashgrove Pty Ltd v Deputy Commissioner of Taxation	[1994] FCA 1297	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Joseph Gutwenger v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1081	Federal Court of Australia	Australia - Commonwealth	12 May 1994	AustLII
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
AA Finance Ltd v Commissioner of Inland Revenue HC Wellington AP119/92	[1993] NZHC 1856; (1993) 17 TRNZ 913; (1993) 15 NZTC 10,171	High Court of New Zealand	New Zealand	8 Jun 1993	NZLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR 28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/28 - Income tax: basis of assessment of income derived from securities purchased and sold cum interest	[1993] ATOTR TR93/28	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re SP Investments Pty Ltd As Trustee of the LM Brennan Trust and Perron Investments Pty Ltd v the Commissioner of Taxation	[1992] FCA 438	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII
TD 92/179 - Income tax: Co A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another Co which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time The nature of the warrants is similar to that of call options Do the premiums form part of Co A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TD 92/179 - Income tax: Co A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another Co which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time The nature of the warrants is similar to that of call options Do the premiums form part of Co A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation	[1991] FCA 460	Federal Court of Australia	Australia - Commonwealth	2 Oct 1991	AustLII
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Skyes v Commissioner of Inland Revenue	[1991] FJHC 115	High Court of Fiji	Fiji	25 Jul 1991	PacLII
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd	[1991] FCA 144	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation	[1991] FCA 11	Federal Court of Australia	Australia - Commonwealth	5 Feb 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Employers' Mutual Indemnity Association Ltd	[1990] FCA 328	Federal Court of Australia	Australia - Commonwealth	31 Aug 1990	AustLII
Re Westfield Ltd v Commissioner of Taxation	[1990] FCA 324	Federal Court of Australia	Australia - Commonwealth	29 Aug 1990	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
[1989] HKCA 257 (10 October 1989)	[1989] HKCA 257	Hong Kong Court of Appeal	Hong Kong	10 Oct 1989	HKLII
Commissioner of Inland Revenue v Waylee Investment Ltd	[1989] HKCA 311	Hong Kong Court of Appeal	Hong Kong	10 Oct 1989	HKLII
Re Equitable Life and General Insurance Co Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 377	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1989] FCA 306	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
NT86/11795-96 and NT87/1718-19 and Commissioner of Taxation	[1988] AATA 368; 20 ATR 3152	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Re Donald Murray Crow v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 290	Federal Court of Australia	Australia - Commonwealth	17 Aug 1988	AustLII
Case K60 v Commissioner of Inland Revenue	[1988] NZTRA 47	New Zealand Taxation Review Authority	New Zealand	4 Aug 1988	NZLII
It 2483 - Income Tax : Takeovers and Co Reconstructions - Exchange of Shares by Life Assurance Companies and Other Financial Institutions for Shares Or Shares and Cash - Whether Realization of Profit - Whether Profit Is Assessable	[1988] ATOITR IT2483	Australian Taxation Office	Australia - Commonwealth	14 Jul 1988	AustLII
Re Taxation Appeals	[1988] AATA 122	Administrative Appeals Tribunal	Australia	15 Apr 1988	AustLII
It 2423 - Withholding Tax : Whether Rental Income Constitutes Proceeds of Business - Permanent Establishment - Deduction for Interest	[1987] ATOITR IT2423	Australian Taxation Office	Australia - Commonwealth	24 Dec 1987	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII
B439/1984 and Commissioner of Taxation	[1986] AATA 254	Administrative Appeals Tribunal	Australia	29 Aug 1986	AustLII
Lim Foo Yong Sendirian Berhad v The Comptroller û General Inland Revenue (Malaysia)	[1986] UKPC 19	Privy Council	United Kingdom	20 Mar 1986	BAILII
Re Chamber of Manufacturers Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia v	[1984] FCA 124	Federal Court of Australia	Australia - Commonwealth	10 May 1984	AustLII
[1979] Hkcfi 43 (19 April 1979)	[1979] HKCFI 43	Hong Kong Court of First Instance	Hong Kong	19 Apr 1979	HKLII
Mining Corporation Exploration NL v Commissioner of Taxation	[1977] WASC 287	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 1977	AustLII
[1977] HKCFI 113 (3 December 1977)	[1977] HKCFI 113	Hong Kong Court of First Instance	Hong Kong	3 Dec 1977	HKLII
Commissioner for Inland Revenue v DR Chang Liang-Jen	[1977] HKCFI 67	Hong Kong Court of First Instance	Hong Kong	3 Dec 1977	HKLII
Commissioner of Inland Revenue v Sincere Insurance	[1973] HKCFI 116	Hong Kong Court of First Instance	Hong Kong	27 Nov 1973	HKLII
[1973] HKCFI 107 (27 November 1973)	[1973] HKCFI 107	Hong Kong Court of First Instance	Hong Kong	27 Nov 1973	HKLII
Karam Chand Thapar & Bros (P) Ltd v Commissioner of Income-Tax, (Central) Calcutta	[1969] INSC 54; 1969 1 SCC 616; AIR 1969 SC 1241; 1969 3 SCR 796	Supreme Court of India	India	20 Feb 1969	LIIofIndia
New Era Agencies (PVT) Ltd , Bombay v Commissioner of Income-Tax, Bombay City, Bombay	[1967] INSC 279; 1968 2 SCR 483; AIR 1968 SC 811	Supreme Court of India	India	28 Nov 1967	LIIofIndia
Commissioner of Inland Revenue v C Roose (Fiji) Ltd	[1962] FJSC 4	Supreme Court of Fiji	Fiji	4 May 1962	PacLII
K M S Reddy, Commissioner of Income-Tax, Keral v the West Coast Chemicals and Industries Ltd	[1962] INSC 104	Supreme Court of India	India	20 Mar 1962	LIIofIndia
Karanpura Development Co , Ltd v the Commissioner of Income-Tax, West Bengal	[1961] INSC 261; 1962 3 SCR Supl 368; AIR 1962 SC 429	Supreme Court of India	India	31 Aug 1961	LIIofIndia
Western Leaseholds Ltd v Minister of National Revenue	[1960] SCR 10	Supreme Court of Canada	Canada	30 Nov 1959	Supreme Court of Canada
Saroj Kumar Mazumdar v the Commissioner of Income-Tax, Westbengal, Calcutta	[1959] INSC 55; 1959 2 SCR Supl 846; AIR 1959 SC 1252	Supreme Court of India	India	4 May 1959	LIIofIndia
Kanjanur Sri Agneswaraswami Devasthanam v Thillai Govinda Pandithan	[1948] AllINRprMad 169; [1949] AIR Mad 394	All India Reporter - Madras	India - Tamil Nadu	13 Aug 1948	AsianLII
W L Knopp v Commissioner of Income-tax, Madras	[1948] AllINRprMad 168; [1949] AIR Mad 393	All India Reporter - Madras	India - Tamil Nadu	10 Aug 1948	AsianLII
Punjab Co-operative Bank, Ltd Amritsar v The Commissioner of Income-tax, Lahore (Lahore)	[1940] UKPC 51	Privy Council	United Kingdom	22 Jul 1940	BAILII
Cherukur Krishniah v Sowcar Lodd Govinda Doss Krishna Doss	[1937] AllINRprMad 18; [1938] AIR Mad 47	All India Reporter - Madras	India - Tamil Nadu	19 Feb 1937	AsianLII
Commissioner of Income Tax v Maharajah Kameshwar Singh of Darbhanga (Consolidated Appeals) (Patna)	[1933] UKPC 8	Privy Council	United Kingdom	24 Jan 1933	BAILII
Commissioner of Taxes v The British Australian Wool Realization Association, Ltd (in liquidation) (Victoria)	[1930] UKPC 89	Privy Council	United Kingdom	17 Nov 1930	BAILII
Thomas v FCT	[1923] HCA 43	High Court of Australia	Australia - Commonwealth	21 Sep 1923	AustLII
Scottish and Canadian General Investment Co v Inland Revenue	[1922] ScotLR 248		United Kingdom - Scotland	16 Feb 1922	BAILII
Glenboig Union Fireclay Co , Ltd v Inland Revenue	[1921] ScotLR 376		United Kingdom - Scotland	5 Feb 1921	BAILII
Commissioner of Taxes (Victoria), Plaintiff v The Melbourne Trust Ltd, Defendant	[1914] VicLawRp 52; [1914] VLR 491		Australia - Victoria	24 Jul 1914	AustLII
Melbourne Trust Ltd v Commissioner of Taxes (Vic)	[1912] HCA 64	High Court of Australia	Australia - Commonwealth	14 Oct 1912	AustLII
Tebrau (Johore) Rubber Syndicate Ltd (In Liquidation) v Farmer (Surveyor of Taxes)	[1910] ScotLR 816		United Kingdom - Scotland	16 Jul 1910	BAILII
Scottish Widows' Fund Life Assurance Society v Inland Revenue	[1909] ScotLR 993		United Kingdom - Scotland	18 Jun 1909	BAILII
Inland Revenue v Cardonald Feuing Co , Ltd	[1906] ScotLR 44_66		United Kingdom - Scotland	6 Nov 1906	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Devil's in the Detail: Non-Commercial Business Losses"	[2008] JlATaxTA 11	Cassidy, Julie	Australia	circa 2008	AustLII
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"Trusts and Double Taxation Agreements"	(2004) 2 (2) E-Journal of Tax Research 192	Prebble, John	Australia	circa 2004	AustLII
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"GST and the Resources Industry"	[2000] AUMPLawAYbk 24	Thompson, WD	Australia	circa 2000	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
"When will Lease Incentives be of an Income Nature?"	[1998] JlATax 3	Barkoczy, Stephen; Bellamy, Neil	Australia	circa 1998	AustLII
"The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission"	[1994] RevenueLawJl 2	Cassidy, Julie	Australia	circa 1994	AustLII
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Myer Case and the Taxation of Gains in 1988, The"	(1986-1988) 11 Sydney Law Review 619	Taylor, Charlie; Rankin, Rob	Australia	circa 1988	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII