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FCT v Becker   flag  29

[1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77
High Court of Australia
Australia - Commonwealth
19th November, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2020] FCAFC 169 Federal Court of Australia Australia - Commonwealth 21 Oct 2020 AustLII flag
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Re Berghofer and FCT [2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964 Administrative Appeals Tribunal Australia 19 Dec 2008 AustLII flag 2
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR TR2008/5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Dismin Investments Pty Ltd v FCT [2001] FCA 690 Federal Court of Australia Australia - Commonwealth 14 Jun 2001 AustLII flag 1
Paul Montgomery v Commissioner of Taxation [1998] FCA 46 Federal Court of Australia Australia - Commonwealth 6 Feb 1998 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Orica Ltd M97/1996 [1998] HCATrans 11 High Court of Australia Australia - Commonwealth 4 Feb 1998 AustLII flag
First Provincial Building Society Ltd v Commissioner of Taxation [1995] FCA 1101 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 377 Federal Court of Australia Australia - Commonwealth 16 Aug 1991 AustLII flag
Page v Vanker [1990] NSWCA 143 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Dec 1990 AustLII flag
Page v Vanker [1990] NSWCA 142 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Dec 1990 AustLII flag 1
AT86/227-230 and AT86/233-234 and Commissioner of Taxation [1988] AATA 201; 19 ATR 3614 Administrative Appeals Tribunal Australia 29 Jun 1988 AustLII flag
Dennis Willcox Pty Ltd v FCT [1988] FCA 123; (1988) 79 ALR 267; (1988) 19 ATR 1122; 14 ACLR 156 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 167
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 flag 340
Commissioner of Taxation v Myer Emporium Ltd [1985] FCA 376; 8 FCR 136; 16 ATR 902 Federal Court of Australia Australia - Commonwealth 8 Oct 1985 AustLII flag 1
Jennings Industries Ltd v FCT [1984] FCA 109; (1984) 2 FCR 273; (1984) 15 ATR 577 Federal Court of Australia Australia - Commonwealth 18 Apr 1984 AustLII flag 4
FCT v Bidencope [1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551 High Court of Australia Australia - Commonwealth 14 Jun 1978 AustLII flag 21
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
Biggs v Commissioner of Taxation [1975] WASC 96 Supreme Court of Western Australia Australia - Western Australia 29 Sep 1975 AustLII flag
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 flag 39
Russell (decd), Re [1968] VicRp 33; [1968] VR 285 Australia - Victoria 15 Feb 1967 AustLII flag 21
Lennon v Comptroller of Stamps [1965] VicRp 9; [1965] VR 73 Australia - Victoria 25 Nov 1964 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Defining ordinary income after McNeil" [2009] UNSWLRS 32 Cashmere, Maurice; Fisher, Rodney Australia circa 2009 AustLII flag
"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 flag 1
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Prices Act 1948 (SA) s26
Stamp Act 1882 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 57
H R Lancey Shipping Co Pty Ltd v FCT [1951] ALR 507; (1951) 9 ATD 267 Australia circa 1951 LexisNexis AU flag 20
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 177
Gold Coast Selection Trusts Ltd v Humphrey (1948) 30 Tax Cas 209 United Kingdom circa 1948 flag 5
Australian Apple and Pear Marketing Board v Tonking [1942] HCA 37; (1942) 66 CLR 77; [1942] ALR 265 High Court of Australia Australia - Commonwealth 1 Oct 1942 AustLII flag 81
Messer v Deputy FCT [1934] HCA 39; (1934) 51 CLR 472; [1934] ALR 364; 3 ATD 25 High Court of Australia Australia - Commonwealth 13 Sep 1934 AustLII flag 6
C Williamson's Tivoli Vaudeville Pty Ltd v FCT [1929] ArgusLawRp 90; (1929) 42 CLR 452; 36 ALR 14 Argus Law Reports Australia - Commonwealth 7 Nov 1929 AustLII flag 14
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 flag 112
Rand v Alberni Land Co Ltd (1920) 7 Tax Cas 629 United Kingdom circa 1920 flag 13
R v Bullfinch Proprietary (WA) Ltd [1912] HCA 71; (1912) 15 CLR 443; 18 ALR 567 High Court of Australia Australia - Commonwealth 29 Oct 1912 AustLII flag 13
Murphy v Australian Machinery & Investment Co Ltd 30 Tax Cas 244 United Kingdom flag 7
Darvall Estate Ltd v FCT 3 ATD 1 Australia flag 2

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