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FCT v McClelland   flag  25

[1969] HCA 72; 118 CLR 353; 41 ALJR 227; 14 ATD 529
High Court of Australia
Australia - Commonwealth
28th February, 1969

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Bailey v FCT [1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429 High Court of Australia Australia - Commonwealth 4 Mar 1977 AustLII flag 204
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
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation [1991] FCA 506; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257 Federal Court of Australia Australia - Commonwealth 30 Oct 1991 AustLII flag 92
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
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 30
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 25
Williams v FCT [1972] HCA 48; (1972) 128 CLR 645; 46 ALJR 581; 3 ATR 236 High Court of Australia Australia - Commonwealth 11 Oct 1972 AustLII flag 17
Prestige Motors Pty Ltd v Commissioner of Taxation [1993] FCA 580; (1993) 47 FCR 138; (1993) 118 ALR 497; (1993) 27 ATR 160 Federal Court of Australia Australia - Commonwealth 3 Dec 1993 AustLII flag 9
McRae v FCT [1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263 High Court of Australia Australia - Commonwealth 23 May 1969 AustLII flag 9
Robinson v Deputy Commissioner of Taxation [1984] FCA 103; (1984) 1 FCR 328; (1984) 52 ALR 719; 15 ATR 538 Federal Court of Australia Australia - Commonwealth 13 Apr 1984 AustLII flag 4
Taxation, Commissioner of (Cth) v Mullins [1981] FCA 187; (1981) 38 ALR 685; 56 FLR 256; 12 ATR 523 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 2
Re Paul Richard Abeles and Peter Weingarten Abeles v FCT [1991] FCA 394; 22 ATR 504 Federal Court of Australia Australia - Commonwealth 23 Aug 1991 AustLII flag 1
Re Western Australian Capital Investments Co Ltd and Grant Heaton Johnston v the Commissioner of Taxation [1988] FCA 439 Federal Court of Australia Australia - Commonwealth 16 Dec 1988 AustLII flag 1
Cowan v FCT [1973] VicRp 38; [1973] VR 402; (1972) 20 FLR 227; (1972) 3 ATR 474; 72 ATC 4,121 Australia - Victoria 30 Aug 1972 AustLII flag 1
McClelland v FCT [1970] UKPCHCA 1 Privy Council Australia 2 Nov 1970 AustLII flag 1
Gregory Patrick Millar v JB & BL Nominees Pty Ltd t/a Southern CrossTraders [2005] WAIRComm 2857 Western Australian Industrial Relations Commission Australia - Western Australia 21 Oct 2005 AustLII flag
McLucas and Repatriation Commission [2003] AATA 922 Administrative Appeals Tribunal Australia 19 Sep 2003 AustLII flag
QT95/155-157 and Commissioner of Taxation [1996] AATA 297; 33 ATR 1196 Administrative Appeals Tribunal Australia 23 Aug 1996 AustLII flag
Nelson Tobacco Co Pty Ltd v Commissioner of Business Franchises (1990/02604) [1990] VICCAT 50 Victorian Civil and Administrative Tribunal Australia - Victoria 18 May 1990 AustLII flag
ST86/608 and Commissioner of Taxation [1987] AATA 255; 18 ATR 3704 Administrative Appeals Tribunal Australia 6 Jul 1987 AustLII flag
M v Commissioner of Inland Revenue HC Auckland M491/85 [1986] NZHC 1269; (1986) 9 TRNZ 681; (1986) 8 NZTC 5,169 High Court of New Zealand New Zealand 18 Jun 1986 NZLII flag
Cates v Commissioner of Inland Revenue HC Auckland M1092/80 [1982] NZHC 225 High Court of New Zealand New Zealand 26 Feb 1982 NZLII flag

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
"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)
The Act (Cth) s26, s160, s199

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cheverton Pty Ltd v FCT (1962) 8 AITR 497 Australia circa 1962 flag 1
"The Ltd Impact Of Whitfords Beach In Urban Land Development " [2007] RevenueLawJl 4 Hart, Geoffrey Australia circa 2007 AustLII flag
Gregory Patrick Millar v JB & BL Nominees Pty Ltd t/a Southern CrossTraders [2005] WAIRComm 2857 Western Australian Industrial Relations Commission Australia - Western Australia 21 Oct 2005 AustLII flag
McLucas and Repatriation Commission [2003] AATA 922 Administrative Appeals Tribunal Australia 19 Sep 2003 AustLII flag
QT95/155-157 and Commissioner of Taxation [1996] AATA 297; 33 ATR 1196 Administrative Appeals Tribunal Australia 23 Aug 1996 AustLII flag
Nelson Tobacco Co Pty Ltd v Commissioner of Business Franchises (1990/02604) [1990] VICCAT 50 Victorian Civil and Administrative Tribunal Australia - Victoria 18 May 1990 AustLII flag
ST86/608 and Commissioner of Taxation [1987] AATA 255; 18 ATR 3704 Administrative Appeals Tribunal Australia 6 Jul 1987 AustLII flag
M v Commissioner of Inland Revenue HC Auckland M491/85 [1986] NZHC 1269; (1986) 9 TRNZ 681; (1986) 8 NZTC 5,169 High Court of New Zealand New Zealand 18 Jun 1986 NZLII flag
Cates v Commissioner of Inland Revenue HC Auckland M1092/80 [1982] NZHC 225 High Court of New Zealand New Zealand 26 Feb 1982 NZLII 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

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