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McClelland v FCT     80

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bowerman and Commissioner of Taxation (Taxation)	[2023] AATA 3547	Administrative Appeals Tribunal	Australia	31 Oct 2023	AustLII
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 2016	AustLII
Criterion Prestige Pty Ltd and Commissioner of Taxation	[2015] AATA 468	Administrative Appeals Tribunal	Australia	30 Jun 2015	AustLII
WWXY and Commissioner of Taxation	[2015] AATA 130	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		1
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
McLucas and Repatriation Commission	[2003] AATA 922	Administrative Appeals Tribunal	Australia	19 Sep 2003	AustLII
VT87/2154, VT88/622 and Commissioner of Taxation	[1989] AATA 433; 20 ATR 3728	Administrative Appeals Tribunal	Australia	15 Jun 1989	AustLII
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
ST86/608 and Commissioner of Taxation	[1987] AATA 255; 18 ATR 3704	Administrative Appeals Tribunal	Australia	6 Jul 1987	AustLII
WT86/2586 and Commissioner of Taxation	[1987] AATA 19; 18 ATR 3232	Administrative Appeals Tribunal	Australia	28 Jan 1987	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR TR2005/15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/15 - Income tax: tax consequences of financial contracts for differences	[2005] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
Brain v Chief Executive Officer, Fiji Revenue and Customs Authority	[2019] FJCA 42	Court of Appeal of Fiji	Fiji	8 Mar 2019	PacLII
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Re Richard John Tanner and Lynette Helen Tanner v Commissioner of Taxation	[1991] FCA 251	Federal Court of Australia	Australia - Commonwealth	13 Jun 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1990] FCA 298	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
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
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
Re Donald Murray Crow v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 290	Federal Court of Australia	Australia - Commonwealth	17 Aug 1988	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Bartlett Estates Pty Ltd v FCT	[1979] FCA 27; (1979) 38 FLR 295; (1979) 9 ATR 853	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		2
Ferguson v Commissioner of Inland Revenue	[1986] FJCOR 1	Fiji Court of Review	Fiji	16 Oct 1986	PacLII
Woodward v Commissioner of Inland Revenue	[1985] FJCOR 1	Fiji Court of Review	Fiji	7 Nov 1985	PacLII
Bywater Investments Ltd v FCT	[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59	High Court of Australia	Australia - Commonwealth	16 Nov 2016	AustLII		23
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
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		340
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		281
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		21
Burnside v FCT	[1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 52 ALJR 162; 8 ATR 305	High Court of Australia	Australia - Commonwealth	22 Dec 1977	AustLII		11
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		197
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		25
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		46
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		17
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		63
Samji v Commissioner of Inland Revenue	[1993] FJHC 41	High Court of Fiji	Fiji	30 Apr 1993	PacLII		2
Skyes v Commissioner of Inland Revenue	[1991] FJHC 115	High Court of Fiji	Fiji	25 Jul 1991	PacLII
Smith v Commissioner of Inland Revenue HC Christchurch M410/85	[1988] NZHC 2165	High Court of New Zealand	New Zealand	30 Mar 1988	NZLII
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
Reddy's Enterprises Ltd v Commissioner of Inland Revenue	[1986] FJSC 14	Supreme Court of Fiji	Fiji	21 Jul 1986	PacLII
Constantinidis v Equititrust Ltd	[2010] NSWSC 299; (2010) 14 BPR 27,217	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2010	AustLII		12
Mercantile Mutual Insurance Australia Ltd v Mihaly Csanyi also known as Michael Csanyi	[1996] NSWSC 334	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 1996	AustLII
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
Burnside v Commissioner of Taxation of the Commonwealth of Australia	[1976] SASC 2999	Supreme Court of South Australia	Australia - South Australia	4 Aug 1976	AustLII
Adelaide Olive Co Pty Ltd v Commissioner of Taxation	[1974] SASC 1934	Supreme Court of South Australia	Australia - South Australia	12 Mar 1974	AustLII
Commissioner of State Revenue v Purdale Holdings Pty Ltd	[2003] VSC 289; 53 ATR 488	Supreme Court of Victoria	Australia - Victoria	15 Aug 2003	AustLII		4
Mining Corporation Exploration NL v Commissioner of Taxation	[1977] WASC 287	Supreme Court of Western Australia	Australia - Western Australia	23 Dec 1977	AustLII
McCormack v Commissioner of Taxation	[1977] WASC 66	Supreme Court of Western Australia	Australia - Western Australia	22 Apr 1977	AustLII
Biggs v Commissioner of Taxation	[1975] WASC 96	Supreme Court of Western Australia	Australia - Western Australia	29 Sep 1975	AustLII
Gauci v Commissioner of Taxation of the Commonwealth Australia	[1975] WASC 66	Supreme Court of Western Australia	Australia - Western Australia	8 Jul 1975	AustLII
United States Businessman v Fiji Revenue & Customs Authority	[2013] FJTT 8		Fiji	16 May 2013	PacLII		1
CIR v Woodward	(1988) 34 FLR 19		Australia	3 Mar 1989	PacLII		1
Taxpayer S v Fiji Revenue and Customs Authority	[2016] FJTT 3		Fiji	22 Jul 2016	PacLII
Samji v Commissioner of Inland Revenue [1993] FJLawRp 35	(1993) 39 FLR 82		Australia	30 Apr 1993	PacLII
Commissioner of Inland Revenue v Woodward [1989] FJLawRp 4	(1989) 35 FLR 48		Australia	3 Mar 1989	PacLII
Commissioner of Inland Revenue v Pacific Mercantile Ltd [1990] FJLawRp 8	(1990) 36 FLR 209		Australia	20 Mar 1990	PacLII
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		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"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
"Future Directions in Australian Law"	(1987) 13 Monash University Law Review 149	Sir Anthony Mason	Australia	circa 1987	AustLII		45
"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
"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
"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		1

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Woodward [1989] FJLawRp 4	(1989) 35 FLR 48		Australia	3 Mar 1989	PacLII