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TR 92/3 - Income tax: whether profits on isolated transactions are income    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Henry Jones (IXL) Ltd v Commissioner of Taxation	[1991] FCA 488; (1991) 31 FCR 64; 102 ALR 1; 22 ATR 328	Federal Court of Australia	Australia - Commonwealth	24 Oct 1991	AustLII		19
Westfield Ltd v Commissioner of Taxation	[1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII		65
FCT v Radnor Pty Ltd	(1991) 102 ALR 187; (1991) 22 ATR 344		Australia	circa 1991	LexisNexis AU		34
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
Moana Sand Pty Ltd v Commissioner of Taxation (Cth)	(1988) 19 ATR 1853		Australia	circa 1988	Legal Online / Westlaw		9
FCT v Spedley Securities Ltd	(1988) 19 ATR 938		Australia	circa 1988	Legal Online / Westlaw		19
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
Chamber of Manufacturers Insurance Ltd v FCT	(1984) 2 FCR 455; 15 ATR 599	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		23
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
Whitfords Beach Pty Ltd v Commissioner of Taxation (Cth)	(1979) 44 FLR 312; 28 ALR 637; 10 ATR 549; 79 ATC 4,648		Australia	circa 1979	Legal Online / Westlaw		8
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		129
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
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
Stocks v Commissioner of Probate Duties	[1976] VicRp 9; [1976] VR 106; (1975) 5 ATR 594		Australia - Victoria	18 Aug 1975	AustLII		5
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
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
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
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
Paget v IRC	[1938] 2 KB 25; 21 Tax Cas 677		United Kingdom	circa 1938	LexisNexis / Westlaw		18
Forwood Down & Co Ltd v Commissioner of Taxation (WA)	[1935] HCA 59; 53 CLR 403; [1935] ALR 416; 3 ATD 250	High Court of Australia	Australia - Commonwealth	26 Aug 1935	AustLII		5
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
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
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			192
163 CLR 209-210	163 CLR 209-210; 87 ATC 4366-4367; 18 ATR 697		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		6
163 CLR 219	163 CLR 219		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
163 CLR 218	163 CLR 218		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
163 CLR 215	163 CLR 215		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
163 CLR 213	163 CLR 213; 18 ATR 699-700; 87 ATC 4368-4369		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
163 CLR 211	163 CLR 211		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
150 CLR 379	150 CLR 379		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
150 CLR 370	150 CLR 370		Australia - Commonwealth	circa 1955	Legal Online / Westlaw		2
22 Atr 341	22 ATR 341		Australia		Legal Online / Westlaw		2
21 Atr 1408	21 ATR 1408		Australia	circa 1955	Legal Online / Westlaw		2
AGC (Investments) Ltd v FCT	21 ATR 1379		Australia	circa 1955	Legal Online / Westlaw		13
21 Atr 27	21 ATR 27		Australia	circa 1955	Legal Online / Westlaw		2
18 Atr 703-704	18 ATR 703-704		Australia	circa 1955	Legal Online / Westlaw		2
18 Atr 704	18 ATR 704		Australia	circa 1955	Legal Online / Westlaw		2
18 Atr 701	18 ATR 701		Australia	circa 1955	Legal Online / Westlaw		2
18 Atr 698	18 ATR 698		Australia	circa 1955	Legal Online / Westlaw		2
12 Atr 707	12 ATR 707		Australia	circa 1955	Legal Online / Westlaw		2
12 Atr 701	12 ATR 701		Australia	circa 1955	Legal Online / Westlaw		2