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FCT v Rowe     116

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bains and Commissioner of Taxation (Taxation)	[2023] AATA 2477	Administrative Appeals Tribunal	Australia	11 Aug 2023	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII		1
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
Slade Bloodstock Pty Ltd and Commissioner of Taxation	[2006] AATA 666; 64 ATR 1050	Administrative Appeals Tribunal	Australia	31 Jul 2006	AustLII		2
Museth and Commissioner of Taxation	[2006] AATA 482; 62 ATR 1243	Administrative Appeals Tribunal	Australia	2 Jun 2006	AustLII
Cachia and Commissioner of Taxation	[2005] AATA 479; 59 ATR 1056	Administrative Appeals Tribunal	Australia	26 May 2005	AustLII		1
VT96/1 and Commissioner of Taxation	[1996] AATA 353; 34 ATR 1001	Administrative Appeals Tribunal	Australia	4 Oct 1996	AustLII
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Nursing and Midwifery Regional, Rural and Remote Student Placement Allowance	[2024] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR CR2023/45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2023/45 - Western Australian Debating League Incorporated - payments to League Members	[2023] ATOCR 45	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
CR 2022/82 - Australian Construction Industry Redundancy Trust - employer contributions	[2022] ATOCR CR2022/82	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/82 - Australian Construction Industry Redundancy Trust - employer contributions	[2022] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR CR2021/100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR CR2021/58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR CR2021/37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR CR2021/36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/58 - Tennis Australia Ltd - payments to tennis officials	[2021] ATOCR 58	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/37 - Western Australian Debating League Incorporated - payments to League Members	[2021] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/36 - CSIRO - studentship or internship stipends	[2021] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR CR2020/23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018	[2018] ATOTD TD2018/16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/16 - Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018	[2018] ATOTD 16	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)	[2017] ATOCR CR2017/36	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
CR 2017/36 - Fringe benefits tax: employer contributions to the Australian Construction Industry Redundancy Trust (ACIRT)	[2017] ATOCR 36	Australian Taxation Office	Australia - Commonwealth	circa 2017	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 TD2016/18	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme	[2016] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
CR 2016/86 - Income tax: assessable income: payments received under the South Australian Stolen Generations Reparations Scheme	[2016] ATOCR CR2016/86	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
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR CR2015/84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR CR2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/84 - Income tax: Education and Training Grant provided by the Australian Football League Players' Association	[2015] ATOCR 84	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/55 - Income tax: assessable income: tennis officials: Tennis Australia	[2015] ATOCR CR2015/55	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR CR2014/49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR CR2014/29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	[2014] ATOCR CR2014/23	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	[2014] ATOCR CR2014/21	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/49 - Income tax and fringe benefits tax: payments made under the Education and Training Grant Program provided by the Rugby Union Players' Association	[2014] ATOCR 49	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/29 - Income tax: Government funded payments made under the Breadwinners' Program	[2014] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/23 - Income tax: Assessable income: payments received under the Western Australian Government Grandcarer Support Scheme	[2014] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2014/21 - Income tax: Education and Training Grant payments provided by the Australian Cricketers Association (ACA)	[2014] ATOCR 21	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission	[2013] ATOCR CR2013/59	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR 86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR 71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/59 - Income tax: Australian Government Direct Athlete Support Scheme payments provided by the Australian Sports Commission	[2013] ATOCR 59	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/71 - Income tax: University of Melbourne Dairy Resident Training Program scholarship	[2013] ATOCR CR2013/71	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2013/86 - Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers	[2013] ATOCR CR2013/86	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR 35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission	[2012] ATOCR 31	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR 51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Special Dividend and Capital Return	[2012] ATOCR 52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney)	[2012] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/23 - Income tax: assessable income: football umpires: Victorian Amateur Football Association	[2012] ATOCR CR2012/23	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/31 - Income tax: Australian Government Sport Training Grant Scheme payments provided by the Australian Sports Commission	[2012] ATOCR CR2012/31	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/35 - Income tax: assessable income: football umpires: AFL Riverina Incorporated	[2012] ATOCR CR2012/35	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/40 - Income tax: ex gratia payment - Stolen Wages Reparation Scheme WA	[2012] ATOCR CR2012/40	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/51 - Income tax: Doxa Cadetship Program living allowance payments made by the Doxa Youth Foundation	[2012] ATOCR CR2012/51	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Special Dividend and Capital Return	[2012] ATOCR CR2012/52	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/55 - Income tax: Master of Veterinary Studies/Master of Veterinary Clinical Studies (University of Sydney)	[2012] ATOCR CR2012/55	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR CR2011/37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association	[2011] ATOCR CR2011/92	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR CR2011/103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR CR2011/91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc	[2011] ATOCR CR2011/65	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia	[2011] ATOCR CR2011/22	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/103 - Income tax: assessable income: tennis officials: Tennis Officials Australia Inc	[2011] ATOCR 103	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/92 - Income tax: Mike Fitzpatrick Scholarship payments provided by the Australian Football League Players' Association	[2011] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/91 - Income tax: Education and Training Grant, and Computer Grant payments provided by the Australian Football League Players' Association	[2011] ATOCR 91	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/65 - Income tax: assessable income: football umpires: Essendon District Football League Inc	[2011] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Indigenous Training and Recruitment Initiatives Scholarships	[2011] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2011/22 - Income tax: assessable income: payments received by former residents in State care in South Australia	[2011] ATOCR 22	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR CR2010/48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR CR2010/23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/8 - Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia)	[2010] ATOCR CR2010/8	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings	[2010] ATOCR CR2010/5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/48 - Income tax: assessable income: football umpires: Northern Tasmanian Football League	[2010] ATOCR 48	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/8 - Income tax: assessability of lump sum compensation receipts and interest paid under section 45A of the Workers Rehabilitation and Compensation Act 1986 (South Australia)	[2010] ATOCR 8	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/5 - Income tax: allowances received by attendees at Centrelink reference group meetings	[2010] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2009/65 - Income tax: CSIRO - National Indigenous Study Awards	[2009] ATOCR CR2009/65	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated	[2009] ATOCR CR2009/55	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/65 - Income tax: CSIRO - National Indigenous Study Awards	[2009] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/55 - Income tax: assessable income: Football Umpires: Latrobe Valley Umpires Association Incorporated	[2009] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2008/37 - Income tax: assessable income: payments received under the Redress Scheme for former residents of State care in Western Australia	[2008] ATOCR CR2008/37	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/8 - Income tax: assessable income: payments received under the Redress Scheme for former residents of Queensland children's institutions	[2008] ATOCR CR2008/8	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/54 - Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments	[2008] ATOCR 54	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/37 - Income tax: assessable income: payments received under the Redress Scheme for former residents of State care in Western Australia	[2008] ATOCR 37	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/8 - Income tax: assessable income: payments received under the Redress Scheme for former residents of Queensland children's institutions	[2008] ATOCR 8	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/54 - Income tax: Services for Australian Rural and Remote Allied Health: postgraduate scholarships and assistance payments	[2008] ATOCR CR2008/54	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2007/82 - Income tax: subscriptions paid by employees of Queensland Ambulance Service to the Emergency Medical Service Protection Association Incorporated	[2007] ATOCR CR2007/82	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/82 - Income tax: subscriptions paid by employees of Queensland Ambulance Service to the Emergency Medical Service Protection Association Incorporated	[2007] ATOCR 82	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2003/55 - Income tax: Subscriptions paid by POVB members to the Prison Officers' Legal Fund	[2003] ATOCR CR2003/55	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/55 - Income tax: Subscriptions paid by POVB members to the Prison Officers' Legal Fund	[2003] ATOCR 55	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII		3
Commissioner of Taxation v Day	[2007] FCAFC 193; (2007) 164 FCR 250; (2007) 243 ALR 448; 67 ATR 936	Federal Court of Australia	Australia - Commonwealth	21 Dec 2007	AustLII		13
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII		31
Day v FCT	[2006] FCA 655; (2006) 62 ATR 530	Federal Court of Australia	Australia - Commonwealth	30 May 2006	AustLII		3
Starrim Pty Ltd v Commissioner of Taxation	[2000] FCA 952; 102 FCR 194; 44 ATR 487	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		12
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation	[2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22	Federal Court of Australia	Australia - Commonwealth	3 Mar 2000	AustLII		115
Shokker v Commissioner of Taxation	[1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257	Federal Court of Australia	Australia - Commonwealth	12 May 1999	AustLII		6
Liliana Elberg v Commissioner of Taxation	[1998] FCA 388	Federal Court of Australia	Australia - Commonwealth	20 Apr 1998	AustLII		1
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
Allan Reginald Nelson v Inspector- General in Bankruptcy	[1997] FCA 263	Federal Court of Australia	Australia - Commonwealth	25 Mar 1997	AustLII
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"A Loan by Any Other Name Would Smell So Sweet"	[2008] RevenueLawJl 3	Tretola, John	Australia	circa 2008	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
FCT v Harris	[1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869	Federal Court of Australia	Australia - Commonwealth	2 Jun 1980	AustLII		64
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Commissioner of Taxation v Day	[2008] HCATrans 315	High Court of Australia	Australia - Commonwealth	28 Aug 2008	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII		343
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		170
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		384
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
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Armco (Australia) Pty Ltd v FCT	[1948] HCA 49; (1948) 76 CLR 584; [1948] 2 ALR 331; 8 ATD 335	High Court of Australia	Australia - Commonwealth	22 Aug 1948	AustLII		25
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
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
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
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Richardson v FCT	[1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19	High Court of Australia	Australia - Commonwealth	8 Aug 1932	AustLII		80
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII		40
"A Loan by Any Other Name Would Smell So Sweet"	[2008] RevenueLawJl 3	Tretola, John	Australia	circa 2008	AustLII
FCT v Maddalena	(1971) 71 ATC 4,161		Australia	circa 1971	IntelliConnect		2
(1959) 8 CTBR (NS) 671	(1959) 8 CTBR (NS) 671		Australia	circa 1959			2
Dobbs v Commissioner of Inland Revenue	74 ATC 6,001		Australia		IntelliConnect		2
Kratzmann v Commissioner of Taxation (Cth)	(1970) 44 ALJR 293; (1970) 1 ATR 827		Australia	circa 1970	Legal Online / Westlaw		21
Creer v FCT	(1994) 94 ATC 4,454		Australia	circa 1994	IntelliConnect		2
Haggarty v FCT	(1989) 89 ATC 4,485		Australia	circa 1989	IntelliConnect		1
TNT Skypak International (Aust) Pty Ltd v FCT	(1988) 82 ALR 175		Australia	circa 1988	LexisNexis AU		268
Kemp v FCT	(1992) 92 ATC 4,542		Australia	circa 1992	IntelliConnect		1
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
First Provincial Building Society v FCT	(1995) 95 ATC 4,145		Australia	circa 1995	IntelliConnect		2
Inglis v FCT	87 ATC 2,037		Australia	circa 1987	IntelliConnect		3