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FCT v McPhail     55

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Dawson & Dawson (No 3)	[2022] FedCFamC1F 791	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	18 Oct 2022	AustLII
Dawson & Dawson (No 2)	[2022] FedCFamC1F 533	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	26 Jul 2022	AustLII		1
Church of Jesus Christ of Latter-Day Saints Trust Board v Commissioner of Inland Revenue	[2020] NZCA 143; [2020] 2 NZLR 647; (2020) 29 NZTC 24-066	Court of Appeal of New Zealand	New Zealand	6 May 2020	NZLII		2
Flourentzou v Spink	[2019] NSWCA 315	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Dec 2019	AustLII		6
Church of Jesus Christ of Latter ‑ Day Saints Trust Board v Commissioner of Inland Revenue	[2019] NZHC 52; (2019) 29 NZTC 24-000	High Court of New Zealand	New Zealand	1 Feb 2019	NZLII		3
Broadbent v Chief Executive of the Ministry of Social Development	[2017] NZHC 1499; [2017] NZAR 1127	High Court of New Zealand	New Zealand	30 Jun 2017	NZLII		2
Saravinovska v Saravinovski (No 6)	[2016] NSWSC 964	Supreme Court of New South Wales	Australia - New South Wales	12 Jul 2016	AustLII		48
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR TR2014/5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/5 - Income tax: matrimonial property proceedings and payments of money or transfers of property by a private Co to a shareholder (or their associate)	[2014] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Roman Catholic Church Trust Corporation of the Archdiocese of Hobart v Commissioner of State Revenue	[2012] TASSC 43	Supreme Court of Tasmania	Australia - Tasmania	4 Jul 2012	AustLII		1
Co F v Fiji Revenue and Customs Authority	[2012] FJTT 4		Fiji	25 Jun 2012	PacLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR GSTR2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/2 - Goods and services tax: financial assistance payments	[2012] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
LCM Calvary Health Care Holdings Ltd v Commissioner of State Revenue	[2009] TASMC 28	Magistrates Court of Tasmania	Australia - Tasmania	30 Jul 2009	AustLII
SMSFR 2008/1 - Self Managed Superannuation Funds: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993	[2008] ATOSMSFR SMSFR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
SMSFR 2008/1 - Self Managed Superannuation Funds: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993	[2008] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Re Lyons and Secretary, Department of Family and Community Services	[2007] AATA 1095; 94 ALD 450	Administrative Appeals Tribunal	Australia	2 Mar 2007	AustLII		11
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2002/9 - Income tax: withholding from payments where recipient does not quote ABN	[2002] ATOTR TR2002/9	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/49 - Income tax: The Armidale School Fee Plan	[2002] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
CR 2002/49 - Income tax: The Armidale School Fee Plan	[2002] ATOCR CR2002/49	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/9 - Income tax: withholding from payments where recipient does not quote ABN	[2002] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2001/D5 - Goods and services tax: non-monetary consideration	[2001] ATODGSTR GSTR2001/D5	Australian Taxation Office	Australia - Commonwealth	29 Jun 2001	AustLII
GSTR 2001/6 - Goods and services tax: non-monetary consideration	[2001] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/6 - Goods and services tax: non-monetary consideration	[2001] ATOGSTR GSTR2001/6	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Co and Commissioner of Taxation	[2000] AATA 100; (2000) 43 ATR 1337	Administrative Appeals Tribunal	Australia	14 Feb 2000	AustLII		2
GSTR 1999/D14 - Goods and Services Tax: apportionment of input tax credits for providers of financial supplies	[1999] ATODGSTR GSTR1999/D14	Australian Taxation Office	Australia - Commonwealth	24 Dec 1999	AustLII
GSTR 1999/D13 - Goods and Services Tax: Grants of Financial Assistance	[1999] ATODGSTR GSTR1999/D13	Australian Taxation Office	Australia - Commonwealth	24 Dec 1999	AustLII
Australian Dairy Corporation and Commissioner of Taxation	[1998] AATA 78; 38 ATR 1074	Administrative Appeals Tribunal	Australia	12 Feb 1998	AustLII
Keith Thomas Hodges and Deputy Commissioner of Taxation	[1997] AATA 394	Administrative Appeals Tribunal	Australia	20 Oct 1997	AustLII
Moffa v Calabrese	[1997] SADC 102	District Court of South Australia	Australia - South Australia	29 Jul 1997	AustLII
Moffa v Calabrese	[1997] SADC 3639	District Court of South Australia	Australia - South Australia	29 Jul 1997	AustLII		2
Lawson Klopper v Deputy Commissioner of Taxation	[1997] FCA 56	Federal Court of Australia	Australia - Commonwealth	13 Feb 1997	AustLII
STD 96/8 - Title: Catalogues or advertising matter for distribution to always-exempt persons	[1996] ATOSTD STD96/8	Australian Taxation Office	Australia - Commonwealth	21 Aug 1996	AustLII
Lawson Klopper and Janet Elizabeth Klopper and Deputy Commissioner of Taxation	[1996] AATA 18	Administrative Appeals Tribunal	Australia	25 Jan 1996	AustLII
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
Re Australian Elizabethan Theatre Trust	[1991] FCA 344; (1991) 30 FCR 491; (1991) 102 ALR 681; 5 ACSR 587; 5 ASCR 587	Federal Court of Australia	Australia - Commonwealth	2 Aug 1991	AustLII		155
Re Teresa Mantovani and Secretary To the Department of Social Security	[1988] AATA 128	Administrative Appeals Tribunal	Australia	21 Apr 1988	AustLII
It 2443 - Income Tax : Gifts	[1987] ATOITR IT2443	Australian Taxation Office	Australia - Commonwealth	13 Aug 1987	AustLII
Re Ian Bartram Hamilton and Cecilia Rona Hamilton and Repatriation Commission	[1987] AATA 62	Administrative Appeals Tribunal	Australia	26 Feb 1987	AustLII
QT85/3540 and Commissioner of Taxation	[1987] AATA 506	Administrative Appeals Tribunal	Australia	4 Feb 1987	AustLII
It 2265 - Income Tax : Donations of Policies of Life Insurance	[1986] ATOITR IT2265	Australian Taxation Office	Australia - Commonwealth	6 Mar 1986	AustLII
It 2071 - Income Tax : School Building Funds	[1984] ATOITR IT2071	Australian Taxation Office	Australia - Commonwealth	12 Jan 1984	AustLII
FCT v St Helens Farm (ACT) Pty Ltd	[1981] HCA 4; (1981) 146 CLR 336	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII		180
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII		56
[1979] Hkca 86 (17 July 1979)	[1979] HKCA 86	Hong Kong Court of Appeal	Hong Kong	17 Jul 1979	HKLII
Sanford Yung Yung-Tao v Commissioner of Inland Revenue	[1979] HKCA 178	Hong Kong Court of Appeal	Hong Kong	17 Jul 1979	HKLII
Commissioner of Inland Revenue v Sanford Yung-Tao Yung	[1977] HKCFI 66	Hong Kong Court of First Instance	Hong Kong	28 Oct 1977	HKLII
[1977] Hkcfi 100 (28 October 1977)	[1977] HKCFI 100	Hong Kong Court of First Instance	Hong Kong	28 Oct 1977	HKLII
Commissioner for Prices and Consumer Affairs (SA) v Charles Moore (Aust) Ltd	[1977] HCA 38; 139 CLR 449; (1977) 14 ALR 485; (1977) 51 ALJR 715	High Court of Australia	Australia - Commonwealth	5 Jul 1977	AustLII		67
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		83

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Issues for Charities in the New Millennium"	(2002) 7 Deakin Law Review 131	O'Connell, Ann	Australia	circa 2002	AustLII		2
"Art and Science of Crying Poor: Public Funding of Charities and Private Education in Australia, The"	(1995) 2 Deakin Law Review 15	Ely, Jean	Australia	circa 1995	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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rennell v Inland Revenue Commissioners	[1964] AC 173		United Kingdom	circa 1964	LexisNexis / Westlaw		10
Attorney-General v Johnson	[1903] UKLawRpKQB 59; (1903) 1 KB 617; 72 LJKB 323		United Kingdom	19 Mar 1903	CommonLII		10
Attorney-General v Worrall	[1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467		United Kingdom	21 Nov 1894	CommonLII		32