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FCT v McPhail   flag  55

[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346
High Court of Australia
Australia - Commonwealth
26th March, 1968

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 flag
Dawson & Dawson (No 2) [2022] FedCFamC1F 533 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 26 Jul 2022 AustLII flag 1
Flourentzou v Spink [2019] NSWCA 315 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2019 AustLII flag 6
Saravinovska v Saravinovski (No 6) [2016] NSWSC 964 Supreme Court of New South Wales Australia - New South Wales 12 Jul 2016 AustLII flag 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 5 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 flag
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 flag 1
GSTR 2012/2 - Goods and services tax: financial assistance payments [2012] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/2 - Goods and services tax: financial assistance payments [2012] ATOGSTR GSTR2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
LCM Calvary Health Care Holdings Ltd v Commissioner of State Revenue [2009] TASMC 28 Magistrates Court of Tasmania Australia - Tasmania 30 Jul 2009 AustLII flag
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 flag
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 flag
Re Lyons and Secretary, Department of Family and Community Services [2007] AATA 1095; 94 ALD 450 Administrative Appeals Tribunal Australia 2 Mar 2007 AustLII flag 11
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR TR2005/13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
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 flag
CR 2002/49 - Income tax: The Armidale School Fee Plan [2002] ATOCR 49 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
CR 2002/49 - Income tax: The Armidale School Fee Plan [2002] ATOCR CR2002/49 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
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 flag
GSTR 2001/D5 - Goods and services tax: non-monetary consideration [2001] ATODGSTR GSTR2001/D5 Australian Taxation Office Australia - Commonwealth 29 Jun 2001 AustLII flag
GSTR 2001/6 - Goods and services tax: non-monetary consideration [2001] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
GSTR 2001/6 - Goods and services tax: non-monetary consideration [2001] ATOGSTR GSTR2001/6 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Co and Commissioner of Taxation [2000] AATA 100; (2000) 43 ATR 1337 Administrative Appeals Tribunal Australia 14 Feb 2000 AustLII flag 2
GSTR 1999/D13 - Goods and Services Tax: Grants of Financial Assistance [1999] ATODGSTR GSTR1999/D13 Australian Taxation Office Australia - Commonwealth 24 Dec 1999 AustLII flag
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 flag
Australian Dairy Corporation and Commissioner of Taxation [1998] AATA 78; 38 ATR 1074 Administrative Appeals Tribunal Australia 12 Feb 1998 AustLII flag
Keith Thomas Hodges and Deputy Commissioner of Taxation [1997] AATA 394 Administrative Appeals Tribunal Australia 20 Oct 1997 AustLII flag
Moffa v Calabrese [1997] SADC 3639 District Court of South Australia Australia - South Australia 29 Jul 1997 AustLII flag 2
Moffa v Calabrese [1997] SADC 102 District Court of South Australia Australia - South Australia 29 Jul 1997 AustLII flag
Lawson Klopper v Deputy Commissioner of Taxation [1997] FCA 56 Federal Court of Australia Australia - Commonwealth 13 Feb 1997 AustLII flag
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 flag
Lawson Klopper and Janet Elizabeth Klopper and Deputy Commissioner of Taxation [1996] AATA 18 Administrative Appeals Tribunal Australia 25 Jan 1996 AustLII flag
Josef Gutwenger v Commissioner of Taxation [1995] FCA 1044 Federal Court of Australia Australia - Commonwealth 31 Jan 1995 AustLII flag
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 flag 155
Re Teresa Mantovani and Secretary To the Department of Social Security [1988] AATA 128 Administrative Appeals Tribunal Australia 21 Apr 1988 AustLII flag
It 2443 - Income Tax : Gifts [1987] ATOITR IT2443 Australian Taxation Office Australia - Commonwealth 13 Aug 1987 AustLII flag
Re Ian Bartram Hamilton and Cecilia Rona Hamilton and Repatriation Commission [1987] AATA 62 Administrative Appeals Tribunal Australia 26 Feb 1987 AustLII flag
QT85/3540 and Commissioner of Taxation [1987] AATA 506 Administrative Appeals Tribunal Australia 4 Feb 1987 AustLII flag
It 2265 - Income Tax : Donations of Policies of Life Insurance [1986] ATOITR IT2265 Australian Taxation Office Australia - Commonwealth 6 Mar 1986 AustLII flag
It 2071 - Income Tax : School Building Funds [1984] ATOITR IT2071 Australian Taxation Office Australia - Commonwealth 12 Jan 1984 AustLII flag
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 flag 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 flag 56
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 flag 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 flag 83
[1979] Hkca 86 (17 July 1979) [1979] HKCA 86 Hong Kong Court of Appeal Hong Kong 17 Jul 1979 HKLII flag
Sanford Yung Yung-Tao v Commissioner of Inland Revenue [1979] HKCA 178 Hong Kong Court of Appeal Hong Kong 17 Jul 1979 HKLII flag
[1977] Hkcfi 100 (28 October 1977) [1977] HKCFI 100 Hong Kong Court of First Instance Hong Kong 28 Oct 1977 HKLII flag
Commissioner of Inland Revenue v Sanford Yung-Tao Yung [1977] HKCFI 66 Hong Kong Court of First Instance Hong Kong 28 Oct 1977 HKLII flag
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 flag 2
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 flag 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 flag 2
Co F v Fiji Revenue and Customs Authority [2012] FJTT 4 Fiji 25 Jun 2012 PacLII flag

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 flag 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 flag
"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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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 flag 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 flag 2
Co F v Fiji Revenue and Customs Authority [2012] FJTT 4 Fiji 25 Jun 2012 PacLII flag

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