LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Bankruptcy (Fox's Estate) v FCT   flag  41

[1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119
High Court of Australia
Australia - Commonwealth
15th October, 1956

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nerang Subdivision Pty Ltd v Hutson [2023] QSC 268 Supreme Court of Queensland Australia - Queensland 1 Dec 2023 AustLII flag 3
Frigger v Trenfield (No 11) [2022] FCA 326 Federal Court of Australia Australia - Commonwealth 4 Apr 2022 AustLII flag 6
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR TR2019/1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes? [2011] ATOTD TD2011/21 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2009] ATOSMSFR SMSFR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Re Lean and FCT [2008] AATA 519; [2008] ATC 10-032; 71 ATR 908 Administrative Appeals Tribunal Australia 20 Jun 2008 AustLII flag
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993 [2008] ATODSMSFR SMSFR2008/D3 Australian Taxation Office Australia - Commonwealth 30 Apr 2008 AustLII flag
AT96/51 and Commissioner of Taxation [1998] AATA 252; 38 ATR 1150 Administrative Appeals Tribunal Australia 15 Apr 1998 AustLII flag
George Casimaty v Commissioner of Taxation [1997] FCA 1388 Federal Court of Australia Australia - Commonwealth 10 Dec 1997 AustLII flag 1
Josef Gutwenger v Commissioner of Taxation [1995] FCA 1044 Federal Court of Australia Australia - Commonwealth 31 Jan 1995 AustLII flag
Rotherwood Pty Ltd v the FCT [1994] FCA 1300 Federal Court of Australia Australia - Commonwealth 31 Aug 1994 AustLII flag
Joseph Gutwenger v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 1187; 28 ATR 329 Federal Court of Australia Australia - Commonwealth 30 Jun 1994 AustLII flag
Re Commissioner of Taxation v Radnor Pty Ltd [1991] FCA 390 Federal Court of Australia Australia - Commonwealth 22 Aug 1991 AustLII flag
Re Traknew Holdings Pty Ltd v Commissioner of Taxation [1991] FCA 129 Federal Court of Australia Australia - Commonwealth 11 Apr 1991 AustLII flag
WT86/3080 and Commissioner of Taxation [1990] AATA 181; 21 ATR 3624 Administrative Appeals Tribunal Australia 10 Aug 1990 AustLII flag
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 flag
VT87/2154, VT88/622 and Commissioner of Taxation [1989] AATA 433; 20 ATR 3728 Administrative Appeals Tribunal Australia 15 Jun 1989 AustLII flag
WT84/491-492 and Commissioner of Taxation [1989] AATA 403; 20 ATR 3568 Administrative Appeals Tribunal Australia 26 May 1989 AustLII flag
NT87/3955 and Commissioner of Taxation [1989] AATA 7; 20 ATR 3255 Administrative Appeals Tribunal Australia 20 Jan 1989 AustLII flag
ST85/34-36 and Commissioner of Taxation [1987] AATA 461; 18 ATR 4066 Administrative Appeals Tribunal Australia 14 Dec 1987 AustLII flag 1
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
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 flag 281
Adelaide Olive Co Pty Ltd v Commissioner of Taxation [1974] SASC 1934 Supreme Court of South Australia Australia - South Australia 12 Mar 1974 AustLII flag
FCT v GJ Coles and Co Ltd [1974] VicRp 52; [1974] VR 443 Australia - Victoria 6 Mar 1974 AustLII flag 1
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 flag 46
Xco Pty Ltd v FCT [1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461 High Court of Australia Australia - Commonwealth 25 Aug 1971 AustLII flag 63
McClelland v FCT [1970] UKPCHCA 1 Privy Council Australia 2 Nov 1970 AustLII flag 1
Dolores Hay McClelland v The Commissioner of Taxation of the Commonwealth of Australia (Australia) [1970] UKPC 26 Privy Council United Kingdom 2 Nov 1970 BAILII flag
Bernard Elsey Pty Ltd v FCT [1969] HCA 46; (1969) 121 CLR 119; (1969) 43 ALJR 423; 1 ATR 403 High Court of Australia Australia - Commonwealth 10 Oct 1969 AustLII flag 31
FCT v McClelland [1969] HCA 72; 118 CLR 353; 41 ALJR 227; 14 ATD 529 High Court of Australia Australia - Commonwealth 28 Feb 1969 AustLII flag 25
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
Rowdell Pty Ltd v FCT [1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332 High Court of Australia Australia - Commonwealth 10 Dec 1963 AustLII flag 35
Commissioner of Taxation v Card [1963] HCA 52; (1963) 109 CLR 177; 37 ALJR 239; 13 ATD 149 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 17

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Ltd Impact Of Whitfords Beach In Urban Land Development " [2007] RevenueLawJl 4 Hart, Geoffrey Australia circa 2007 AustLII flag
"GST and an 'Enterprise': a Consideration of Trade in the Context of the Subdivision of Land" (2000) 3 (6) Journal of Australian Taxation 440 Maples, Andrew Australia circa 2000 AustLII flag
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd " (1983-1985) 10 Sydney Law Review 143 Wong, Elaine Australia circa 1985 AustLII 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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Turner v Minister of Public Instruction [1956] HCA 7; (1956) 95 CLR 245; [1956] ALR 367 High Court of Australia Australia - Commonwealth 29 Feb 1956 AustLII flag 175
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 flag 70
Joshua Bros Pty Ltd v FCT [1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 16

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback