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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
Samji v Commissioner of Inland Revenue [1993] FJLawRp 35	(1993) 39 FLR 82		Australia	30 Apr 1993	PacLII
Commissioner of Inland Revenue v Pacific Mercantile Ltd [1990] FJLawRp 8	(1990) 36 FLR 209		Australia	20 Mar 1990	PacLII
VT87/2154, VT88/622 and Commissioner of Taxation	[1989] AATA 433; 20 ATR 3728	Administrative Appeals Tribunal	Australia	15 Jun 1989	AustLII
CIR v Woodward	(1988) 34 FLR 19		Australia	3 Mar 1989	PacLII		1
Commissioner of Inland Revenue v Woodward [1989] FJLawRp 4	(1989) 35 FLR 48		Australia	3 Mar 1989	PacLII
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
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
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
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
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 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 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
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
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
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
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
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
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
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
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
Brain v Chief Executive Officer, Fiji Revenue and Customs Authority	[2019] FJCA 42	Court of Appeal of Fiji	Fiji	8 Mar 2019	PacLII
Taxpayer S v Fiji Revenue and Customs Authority	[2016] FJTT 3		Fiji	22 Jul 2016	PacLII
United States Businessman v Fiji Revenue & Customs Authority	[2013] FJTT 8		Fiji	16 May 2013	PacLII		1
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
Ferguson v Commissioner of Inland Revenue	[1986] FJCOR 1	Fiji Court of Review	Fiji	16 Oct 1986	PacLII
Reddy's Enterprises Ltd v Commissioner of Inland Revenue	[1986] FJSC 14	Supreme Court of Fiji	Fiji	21 Jul 1986	PacLII
Woodward v Commissioner of Inland Revenue	[1985] FJCOR 1	Fiji Court of Review	Fiji	7 Nov 1985	PacLII
[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
Smith v Commissioner of Inland Revenue HC Christchurch M410/85	[1988] NZHC 2165	High Court of New Zealand	New Zealand	30 Mar 1988	NZLII

Law Journal Articles Referring to this Case

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

Cases and Articles Cited

Case Name	Citation(s)	Court	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