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Blockey v FCT     43

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Allen v Redding	[1934] ArgusLawRp 6; (1934) 40 ALR 94	Argus Law Reports	Australia	14 Mar 1934	AustLII
AT86/292-295 and Commissioner of Taxation	[1987] AATA 789; 18 ATR 3903	Administrative Appeals Tribunal	Australia	25 Sep 1987	AustLII
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Cantlay and Secretary, Department of Family and Community Services	[1999] AATA 725; 57 ALD 473	Administrative Appeals Tribunal	Australia	29 Sep 1999	AustLII		1
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII		85
Coglan v FCT	[1932] HCA 23; 47 CLR 109; 2 ATD 78	High Court of Australia	Australia - Commonwealth	7 Jul 1932	AustLII		2
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
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		74
Erini Hellen Panagis and Secretary, Department of Social Security	[1997] AATA 66	Administrative Appeals Tribunal	Australia	5 Mar 1997	AustLII
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
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
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Jolly v FCT	[1934] ArgusLawRp 5; (1934) 40 ALR 86	Argus Law Reports	Australia	6 Mar 1934	AustLII
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII		17
"Guardian allowance: whether payable when care of child shared equally between parents"	[1999] SocSecRpr 86	Liden, Susanne	Australia	circa 1999	AustLII
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
McCurry v FCT	[1998] FCA 512; (1998) 39 ATR 121	Federal Court of Australia	Australia - Commonwealth	15 May 1998	AustLII		9
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Murphy v Victoria (No 2)	[2014] VSC 404	Supreme Court of Victoria	Australia - Victoria	10 Sep 2014	AustLII		3
"Parenting payment: carries on a business"	[1999] SocSecRpr 87	Noone, Mary Anne	Australia	circa 1999	AustLII
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
Premier Automatic Ticket Issuers Ltd v The FCT	[1933] ArgusLawRp 108; (1934) 40 ALR 109	Argus Law Reports	Australia	17 Nov 1933	AustLII
QT2000/29 and Commission of Taxation	[2001] AATA 965; (2001) 48 ATR 1176	Administrative Appeals Tribunal	Australia	28 Nov 2001	AustLII		2
Re Esther Shafer and Director-General of Social Security	[1983] AATA 278	Administrative Appeals Tribunal	Australia	19 Aug 1983	AustLII
Re Taxation Appeals	[1987] AATA 434	Administrative Appeals Tribunal	Australia	7 Dec 1987	AustLII
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
Rex v Lee	[1950] ArgusLawRp 55; (1950) 57 ALR 517	Argus Law Reports	Australia	23 Jun 1950	AustLII
Richard Ian Mills and Secretary, Department of Social Security	[1997] AATA 243	Administrative Appeals Tribunal	Australia	18 Jul 1997	AustLII
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
Secretary, Department of Family & Community Services v Cantlay	[2000] FCA 345; (2000) 59 ALD 472	Federal Court of Australia	Australia - Commonwealth	24 Mar 2000	AustLII		8
Secretary to the Department of Social Security v Mary Elizabeth Ekis	[1998] FCA 940	Federal Court of Australia	Australia - Commonwealth	6 Aug 1998	AustLII
Selimovski and Secretary, Department of Social Security	[1989] AATA 307	Administrative Appeals Tribunal	Australia	15 Feb 1989	AustLII
Thomas v FCT	[1923] HCA 43	High Court of Australia	Australia - Commonwealth	21 Sep 1923	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
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

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"When will Lease Incentives be of an Income Nature?"	[1998] JlATax 3	Barkoczy, Stephen; Bellamy, Neil	Australia	circa 1998	AustLII
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Birch, Charles	Australia	circa 2002	AustLII		7
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Guardian allowance: whether payable when care of child shared equally between parents"	[1999] SocSecRpr 86	Liden, Susanne	Australia	circa 1999	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
"Parenting payment: carries on a business"	[1999] SocSecRpr 87	Noone, Mary Anne	Australia	circa 1999	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
"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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Blockey v The Commissioner of Taxation	[1923] ArgusLawRp 8; (1923) 29 ALR 79	Argus Law Reports	Australia	circa 1923	AustLII		1
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII		45
In re AB, a Taxpayer	[1901] ArgusLawRp 29; (1901) 7 ALR 93	Argus Law Reports	Australia	17 Apr 1901	AustLII		2
In re The Income Tax Acts In re The Melbourne Trust Ltd	[1912] ArgusLawRp 57; (1912) 18 ALR 243	Argus Law Reports	Australia	4 Jun 1912	AustLII		1
Quat Quatta Co's Case, Ex p	[1906] ArgusLawRp 148; [1906] VicLawRp 105; [1907] VLR 54; 12 ALR 526; 28 ALT 100	Argus Law Reports	Australia	12 Oct 1906	AustLII		4
Re Griffin; Ex parte Board of Trade	(1890) 60 LJQB 235		United Kingdom	circa 1890			44
Schroder v Hebbard	[1906] VicLawRp 123; [1906] ArgusLawRp 170; [1907] VLR 107; 13 ALR 141; 29 ALT 1		Australia - Victoria	28 Nov 1906	AustLII		10
T Beynon & Co v Ogg	7 Tax Cas 125		United Kingdom				6
Taxation Commissioners v Mooney	[1907] UKLawRpAC 34; [1907] AC 342		United Kingdom	4 Jul 1907	CommonLII		5
Webb v The Australian Deposit and Mortgage Bank Ltd	[1910] ArgusLawRp 89; (1910) 11 CLR 223; 16 ALR 446	Argus Law Reports	Australia - Commonwealth	8 Sep 1910	AustLII		15
5 Tax Cas 058	5 Tax Cas 058		United Kingdom	circa 1910			1
8 Ch 330	8 Ch 330	Court of Chancery	United Kingdom	circa 1910	LexisNexis / Westlaw		1
27 VLR 39	27 VLR 39		Australia - Victoria	circa 1910			4
101 LT 9	101 LT 9		United Kingdom				1