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London Australia Investment Co Ltd v FCT     129

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Delma Investments Pty Ltd v Commissioner of State Revenue	[2024] VSC 649	Supreme Court of Victoria	Australia - Victoria	25 Oct 2024	AustLII
Premier Bay Pty Ltd v Commissioner of State Revenue	[2024] VSC 447	Supreme Court of Victoria	Australia - Victoria	31 Jul 2024	AustLII		1
Jensen v Cultural Infusion (Int) Pty Ltd	[2020] FCA 358	Federal Court of Australia	Australia - Commonwealth	19 Mar 2020	AustLII		13
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Specialist Centre v Medical Practitioner (Civil Dispute)	[2019] ACAT 37	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	26 Mar 2019	AustLII
Parker v HG Innovations	[2019] FCCA 278	Federal Circuit Court of Australia	Australia	11 Feb 2019	AustLII		2
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Jensen v Cultural Infusion (Int) Pty Ltd	[2018] FCCA 2137; (2018) 337 FLR 191	Federal Circuit Court of Australia	Australia	15 Aug 2018	AustLII		4
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Bosanac v Commissioner of Taxation	[2018] FCA 946	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII		20
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
FLZY and Commissioner of Taxation (Taxation)	[2016] AATA 348	Administrative Appeals Tribunal	Australia	27 May 2016	AustLII
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd	[2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256	Federal Court of Australia	Australia - Commonwealth	17 Mar 2015	AustLII		84
Edgely Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 16	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	4 Feb 2015	AustLII		1
Adalopoulos v CMC International Pty Ltd	[2014] FWC 3467	Fair Work Commission	Australia	26 May 2014	AustLII		2
Director of the Fair Work Building Industry Inspectorate v Linkhill Pty Ltd (No 7)	[2013] FCCA 1097	Federal Circuit Court of Australia	Australia	20 Dec 2013	AustLII		20
Austin v Honeywell Ltd	[2013] FCCA 662; (2013) 277 FLR 372	Federal Circuit Court of Australia	Australia	28 Jun 2013	AustLII		7
Batchelor v Commissioner of Taxation	[2013] AATA 93	Administrative Appeals Tribunal	Australia	22 Feb 2013	AustLII		2
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)	[2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		185
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD TD2011/21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Smith v FCT	[2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934	Administrative Appeals Tribunal	Australia	5 Aug 2010	AustLII		9
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/51 - Income tax: Telstra Corporation Ltd Tranche 3 Instalment Receipts	[2007] ATOCR CR2007/51	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TD 2007/18 - Income tax: consolidation: in applying the statutory cap in section 705-40 (tax cost setting amount for reset cost base assets held on revenue account) of the Income Tax Assessment Act 1997, does the definition of revenue asset in section 977-50 of that Act include any CGT asset, a hypothetical realisation of which would have an amount reflected in the joining entity's taxable income (disregarding the single entity rule), otherwise than solely as a capital gain or capital loss?		Australian Taxation Office	Australia - Commonwealth	circa 2007	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 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
Lamont v Commissioner of Taxation	[2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		15
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR TR2005/6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR 6	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
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Unisys Corporation v FCT	[2002] NSWSC 1115; 51 ATR 386	Supreme Court of New South Wales	Australia - New South Wales	4 Dec 2002	AustLII		8
Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2]	[1999] FCA 1229; 91 FCR 574; 166 ALR 51; 42 ATR 554	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		3
Email Ltd v Commissioner of Taxation	[1999] FCA 128; 90 FCR 402; 41 ATR 240	Federal Court of Australia	Australia - Commonwealth	24 Feb 1999	AustLII		3
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR TR1999/9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Consolidated Press Holdings Ltd v Commissioner of Taxation	[1998] FCA 1277	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII
Secretary to the Department of Social Security v Mary Elizabeth Ekis	[1998] FCA 940	Federal Court of Australia	Australia - Commonwealth	6 Aug 1998	AustLII
NT97/280 and Commissioner of Taxation	[1998] AATA 596; 40 ATR 1001	Administrative Appeals Tribunal	Australia	3 Aug 1998	AustLII
Ian Richardson v Commissioner of Taxation	[1997] FCA 1273	Federal Court of Australia	Australia - Commonwealth	25 Nov 1997	AustLII
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII		22
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Commissioner for Inland Revenue v Nussbaum (337/94)	[1996] ZASCA 41; 1996 4 SA 1156	Supreme Court of Appeal of South Africa	South Africa	29 Mar 1996	SAFLII
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft	[1996] ATOTR TR96/6	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft	[1996] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Federal Capital Press of Australia Pty Ltd and Commissioner for ACT Revenue	[1995] ACTAAT 102	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	1 Feb 1995	AustLII		2
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR TR93/17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation	[1992] FCA 615	Federal Court of Australia	Australia - Commonwealth	11 Dec 1992	AustLII
Commissioner of Taxation v Hyteco Hiring Pty Ltd	[1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218	Federal Court of Australia	Australia - Commonwealth	27 Oct 1992	AustLII		20
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day	[1992] FCA 477	Federal Court of Australia	Australia - Commonwealth	23 Sep 1992	AustLII
Re Agc (Investments) Ltd v Commissioner of Taxation	[1992] FCA 223; (1992) 23 ATR 287	Federal Court of Australia	Australia - Commonwealth	22 May 1992	AustLII		9
Re Hyteco Hiring Pty Ltd v Commissioner of Taxation	[1992] FCA 189	Federal Court of Australia	Australia - Commonwealth	5 May 1992	AustLII
Re Gre Insurance Ltd and Unitraders Investments Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1992] FCA 45	Federal Court of Australia	Australia - Commonwealth	14 Feb 1992	AustLII		1
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation	[1991] FCA 460	Federal Court of Australia	Australia - Commonwealth	2 Oct 1991	AustLII
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Re Unitraders Investments Pty Ltd and Gre Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 219	Federal Court of Australia	Australia - Commonwealth	29 May 1991	AustLII
D F Lyons Pty Ltd v Commonwealth Bank of Australia	[1991] FCA 86	Federal Court of Australia	Australia - Commonwealth	20 Mar 1991	AustLII		1
Re Agc (Investments) Ltd v Commissioner of Taxation	[1991] FCA 44	Federal Court of Australia	Australia - Commonwealth	22 Feb 1991	AustLII
NT89/364 and Commissioner of Taxation	[1990] AATA 719; (1990) 21 ATR 3728	Administrative Appeals Tribunal	Australia	16 Oct 1990	AustLII		3
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation	[1990] FCA 341	Federal Court of Australia	Australia - Commonwealth	5 Sep 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Employers' Mutual Indemnity Association Ltd	[1990] FCA 328	Federal Court of Australia	Australia - Commonwealth	31 Aug 1990	AustLII
It 2610 - Income Tax : Foreign Tax Credit System - Taxation of Australian Resident Members of Lloyd's of London	[1990] ATOITR IT2610	Australian Taxation Office	Australia - Commonwealth	30 Aug 1990	AustLII
Re Westfield Ltd v Commissioner of Taxation	[1990] FCA 324	Federal Court of Australia	Australia - Commonwealth	29 Aug 1990	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 v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Re CMI Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 188	Federal Court of Australia	Australia - Commonwealth	14 Jun 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
Lend Lease Corporation Ltd v FCT	[1990] FCA 165	Federal Court of Australia	Australia - Commonwealth	30 May 1990	AustLII		4
Re Equitable Life and General Insurance Co Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 377	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII
Re Cmi Services Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 346	Federal Court of Australia	Australia - Commonwealth	31 Aug 1989	AustLII		1
IT 2550 - Income tax: assessability of profits made on the disposal of depreciated plant	[1989] ATOITR IT2550	Australian Taxation Office	Australia - Commonwealth	10 Aug 1989	AustLII
Re RAC Insurance Pty Ltd v Commissioner of Taxation	[1989] FCA 306	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
It 2518 - Income Tax : Foreign Tax Credit System - Interest Derived From a Transaction Directly Related To the Active Conduct of a Trade Or Business	[1989] ATOITR IT2518	Australian Taxation Office	Australia - Commonwealth	16 Feb 1989	AustLII
NT86/11795-96 and NT87/1718-19 and Commissioner of Taxation	[1988] AATA 368; 20 ATR 3152	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
Re State Authorities Superannuation Board v Commissioner of Taxation	[1988] FCA 455	Federal Court of Australia	Australia - Commonwealth	21 Dec 1988	AustLII
It 2512 - Income Tax: Financing Unit Trusts	[1988] ATOITR IT2512	Australian Taxation Office	Australia - Commonwealth	20 Dec 1988	AustLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
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
It 2483 - Income Tax : Takeovers and Co Reconstructions - Exchange of Shares by Life Assurance Companies and Other Financial Institutions for Shares Or Shares and Cash - Whether Realization of Profit - Whether Profit Is Assessable	[1988] ATOITR IT2483	Australian Taxation Office	Australia - Commonwealth	14 Jul 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Re Taxation Appeals	[1987] AATA 434	Administrative Appeals Tribunal	Australia	7 Dec 1987	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
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Re Bowden Investments Pty Ltd Re Highfield Farms Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 228	Federal Court of Australia	Australia - Commonwealth	15 Jul 1987	AustLII
National Distributors Ltd v Commissioner of Inland Revenue HC Wellington M466/86	[1987] NZHC 1419; (1987) 10 TRNZ 765; (1987) 9 NZTC 6,135	High Court of New Zealand	New Zealand	24 Jun 1987	NZLII		2
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
Re James Peter Grant v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 206	Federal Court of Australia	Australia - Commonwealth	1 Jul 1986	AustLII
Re Clara Caroline Read and Secretary To the Department of Social Security	[1986] AATA 170	Administrative Appeals Tribunal	Australia	26 Jun 1986	AustLII
It 2276 - Income Tax : Assessability of Profits on Sales of Investments of General Insurance Companies	[1986] ATOITR IT2276	Australian Taxation Office	Australia - Commonwealth	29 Mar 1986	AustLII
Commissioner of Taxation v Merv Brown Pty Ltd	[1985] FCA 50; 7 FCR 1; 16 ATR 218	Federal Court of Australia	Australia - Commonwealth	28 Feb 1985	AustLII		2
Re Chamber of Manufacturers Insurance Ltd v the Commissioner of Taxation of the Commonwealth of Australia v	[1984] FCA 124	Federal Court of Australia	Australia - Commonwealth	10 May 1984	AustLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Dichotomy or trichotomy? Defining employees and independent contractors in an evolving market"	(2019) 45 University of Western Australia Law Review 158	Kikiros, Stephen	Australia - Western Australia	circa 2019	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	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
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Birch, Charles	Australia	circa 2002	AustLII		7
"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
"Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents"	(1999) 2 Journal of Australian Taxation 3	Lane, Dianna	Australia	circa 1999	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-"	(1998) 6 Waikato Law Review 57	Wilkinson, Brett; Tooley, Stuart	New Zealand	circa 1998	NZLII
"The Concern of Assessable Income - Has It Changed?"	[1991] RevenueLawJl 7	Bitomsky, Greg	Australia	circa 1991	AustLII
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"Table of Cases"	[1986] AUMPLawAYbk 1	Editors	Australia	circa 1986	AustLII
"Prospectuses and Natural Resources"	[1986] AUMPLawAsnYbk 7	Scott, D N	Australia	circa 1986	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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	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
Jacob v Commissioner of Taxation (Cth)	(1971) 45 ALJR 568; 2 ATR 608		Australia	circa 1971	Legal Online / Westlaw		14
National Bank of Australasia Ltd v FCT	[1969] HCA 11; (1969) 118 CLR 529; 43 ALJR 200; 1 ATR 53; 15 ATD 220	High Court of Australia	Australia - Commonwealth	28 Mar 1969	AustLII		20
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		32
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII		131
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore	[1940] AC 1055; 8 ITR 635		United Kingdom	circa 1940	LexisNexis / Westlaw		36
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		84
Commissioner of Taxation v The Commercial Banking Co of Sydney	[1927] NSWStRp 22; (1927) 27 SR (NSW) 231; 44 WN (NSW) 65	Supreme Court of New South Wales	Australia - New South Wales	2 May 1927	AustLII		17
Commissioner of Taxes (Vic) v Melbourne Trust Ltd	[1914] UKPCHCA 5; (1914) 18 CLR 413	Privy Council	Australia	24 Jul 1914	AustLII		14
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			192
London Australia Investment Co Ltd v Commissioner of Taxation (Cth)	4 ALR 44; 23 FLR 89; 4 ATR 638		Australia		LexisNexis AU		3