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Tinkler v FCT     65

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Profit-Share Plan	[2023] ATOPR 3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/22 - Swiss Life (Singapore) Pte Ltd Alpha Plus Variable Universal Life	[2023] ATOPR 22	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/22 - Swiss Life (Singapore) Pte Ltd Alpha Plus Variable Universal Life	[2023] ATOPR PR2023/22	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
Profit-Share Plan	[2023] ATOPR PR2023/3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
Challenger Life Co Ltd CarePlus Annuity and Insurance	[2022] ATOPR PR2022/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2022	AustLII
PR 2022/3 - AIA Australia Ltd - Priority Protection - income protection insurance cover	[2022] ATOPR PR2022/3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2022	AustLII
PR 2022/3 - AIA Australia Ltd - Priority Protection - income protection insurance cover	[2022] ATOPR 3	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2022	AustLII
Challenger Life Co Ltd CarePlus Annuity and Insurance	[2022] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2022	AustLII
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
Michell as Trustee of the Property of Holbrook, a Bankrupt v Holbrook	[2019] FCCA 2649	Federal Circuit Court of Australia	Australia	20 Sep 2019	AustLII		1
Zaghloul and Commissioner of Taxation (Taxation)	[2019] AATA 3351	Administrative Appeals Tribunal	Australia	9 Sep 2019	AustLII
Keys and Commissioner of Taxation (Taxation)	[2019] AATA 238	Administrative Appeals Tribunal	Australia	27 Feb 2019	AustLII
PR 2019/7 - Income tax: PPS Mutual Professionals Choice - 2019	[2019] ATOPR PR2019/7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2019	AustLII
PR 2019/7 - Income tax: PPS Mutual Professionals Choice - 2019	[2019] ATOPR 7	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2019	AustLII
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2018] ATOPR PR2018/11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2018] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2017] ATOPR PR2017/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2017] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
Gupta and Commissioner of Taxation (Taxation)	[2016] AATA 914	Administrative Appeals Tribunal	Australia	16 Nov 2016	AustLII		1
Edwards and Commissioner of Taxation (Taxation)	[2016] AATA 781	Administrative Appeals Tribunal	Australia	5 Oct 2016	AustLII		3
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD TD2016/18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/18 - Income tax: is a redemption payment received by a worker under the Return to Work Act 2014 (SA) assessable income of the worker?	[2016] ATOTD 18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
PR 2016/6 - Income tax: PPS Mutual Professionals Choice	[2016] ATOPR PR2016/6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
PR 2016/6 - Income tax: PPS Mutual Professionals Choice	[2016] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2016	AustLII
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
PR 2015/10 - Income tax: Challenger CarePlus	[2015] ATOPR PR2015/10	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2015] ATOPR PR2015/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/10 - Income tax: Challenger CarePlus	[2015] ATOPR 10	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/11 - Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance	[2015] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/11 - Income tax: ATC Insurance Solutions - Professional Sports Person Personal Accident & Illness Insurance	[2015] ATOPR PR2015/11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2015] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2014] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2014] ATOPR PR2014/14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2013] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/1 - Income tax: MLC Ltd - MLC Insurance - Income Protection Platinum Cover	[2013] ATOPR PR2013/1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2013] ATOPR PR2013/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/1 - Income tax: MLC Ltd - MLC Insurance - Income Protection Platinum Cover	[2013] ATOPR 1	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
PR 2012/25 - Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance	[2012] ATOPR 25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/25 - Income tax: Beazley Sports Consortium 9476 - Professional Sports Person Personal Accident & Illness Insurance	[2012] ATOPR PR2012/25	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2012] ATOPR PR2012/24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2012] ATOPR 24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Dept of Agriculture, Fisheries and Forestry and English, Re	[2010] AATA 216; (2010) 115 ALD 551	Administrative Appeals Tribunal	Australia	29 Mar 2010	AustLII
Tagget v Commissioner of Taxation	[2010] FCA 25; [2010] ATC 20-162	Federal Court of Australia	Australia - Commonwealth	2 Feb 2010	AustLII		3
Re Vargiemezis and FCT	[2008] AATA 1152; [2008] ATC 10-068; 73 ATR 984	Administrative Appeals Tribunal	Australia	22 Dec 2008	AustLII		4
Re Nelson and Repatriation Commission	[2007] AATA 1597; (2007) 96 ALD 765	Administrative Appeals Tribunal	Australia	27 Jul 2007	AustLII		2
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2007] ATOPR 20	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2007] ATOPR PR2007/20	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
Commissioner of Taxation v Pitcher	[2005] FCA 1154; (2005) 146 FCR 344; (2005) 60 ATR 424; 99 ALD 479	Federal Court of Australia	Australia - Commonwealth	23 Aug 2005	AustLII		8
Cash Back Option and TTD/TPD Option	[2005] ATOCR CR2005/15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Cash Back Option and TTD/TPD Option	[2005] ATOCR 15	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Bonic v Fieldair (Deniliquin) Pty Ltd	[1999] NSWSC 636	Supreme Court of New South Wales	Australia - New South Wales	29 Jun 1999	AustLII		11
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII		30
Dewhirst and Secretary, Department of Social Security	[1997] AATA 694	Administrative Appeals Tribunal	Australia	21 Mar 1997	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR TR95/35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/35 - Income tax: capital gains: treatment of compensation receipts	[1995] ATOTR 35	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Re Brian Robert Barry v Repatriation Commission	[1993] FCA 134; (1993) 41 FCR 529; (1993) 113 ALR 461; (1993) 29 ALD 670; (1993) 17 AAR 240	Federal Court of Australia	Australia - Commonwealth	31 Mar 1993	AustLII		12
Re Brian Robert Barry and Repatriation Commission	[1992] AATA 75	Administrative Appeals Tribunal	Australia	4 Mar 1992	AustLII
Re Peter Roland Mclennan and Commissioner of Superannuation	[1990] AATA 301; (1990) 12 AAR 586; 22 ALD 607	Administrative Appeals Tribunal	Australia	7 Dec 1990	AustLII		7
It 2193 - Income Tax : Compensation for Loss of Earning Capacity	[1985] ATOITR IT2193	Australian Taxation Office	Australia - Commonwealth	12 Sep 1985	AustLII
Watkins Ltd v Renata	[1985] FCA 210; (1985) 8 FCR 65; (1985) 61 ALR 153	Federal Court of Australia	Australia - Commonwealth	14 Jun 1985	AustLII		17
Re Edwarda Artwinska and Secretary To the Department of Social Security	[1985] AATA 44	Administrative Appeals Tribunal	Australia	5 Mar 1985	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Robyn Leanne Slaven	[1984] FCA 23	Federal Court of Australia	Australia - Commonwealth	22 Feb 1984	AustLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Accident Compensation: A Transport Accidents Scheme for New South Wales	[1984] NSWLRC 43	New South Wales Law Reform Commission	Australia - New South Wales	circa 1984	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxation, Commissioner of (Cth) v Smith	[1979] FCA 65; 38 FLR 115; 29 ALR 586; 10 ATR 301	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII		6
Atlas Tiles Ltd v Briers	[1978] HCA 37; (1978) 144 CLR 202; (1978) 21 ALR 129; (1978) 52 ALJR 707; (1978) 9 ATR 142	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII		109
Tinkler v Commissioner of Taxation (Cth)	(1978) 45 FLR 205; 22 ALR 654; 9 ATR 178		Australia	circa 1978	Legal Online / Westlaw		4
Reckitt & Colman Pty Ltd v Commissioner of Taxation (Cth)	(1974) 3 ALR 381; (1974) 23 FLR 58; (1974) 4 ATR 501		Australia	circa 1974	LexisNexis AU		29
Brisbane Amateur Turf Club v FCT	[1968] HCA 31; 118 CLR 300; 42 ALJR 79; 15 ATD 104	High Court of Australia	Australia - Commonwealth	3 Jun 1968	AustLII		5
Groves v United Pacific Transport Pty Ltd and Thompson	[1965] Qd R 62		Australia - Queensland	circa 1965	LexisNexis AU		42
Bresatz v Przibilla	[1962] HCA 54; (1962) 108 CLR 541; [1963] ALR 218; (1962) 36 ALJR 212	High Court of Australia	Australia - Commonwealth	24 Oct 1962	AustLII		215
Graham v Baker	[1961] HCA 48; (1961) 106 CLR 340; [1962] ALR 331; 35 ALJR 174; (1961) 106 CR 340	High Court of Australia	Australia - Commonwealth	11 Aug 1961	AustLII		603
Paff v Speed	[1961] HCA 14; (1961) 105 CLR 549; [1961] ALR 614; 35 ALJR 17	High Court of Australia	Australia - Commonwealth	6 Apr 1961	AustLII		135
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		41
Commissioners of Inland Revenue v Newcastle Breweries Ltd	(1927) 12 Tax Cas 927; (1927) 43 TLR 476		United Kingdom	circa 1927	LexisNexis		23
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			64