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"Lease Incentives and the Gain Theory of Income"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
FCT v Rowe	(1995) 60 FCR 90	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		3
"If at First You Don't Succeed Reconceptualising the Income Concept in the Tax Arena"	(1993-1994) 19 Melbourne University Law Review 977	Melbourne University Law Review	Australia	circa 1994	AustLII		7
"Income Taxation – An Institution in Decay?"	(1986) 3 Australian Tax Forum 233	Australian Tax Forum	Australia	circa 1986			11
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
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
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
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
Massart v Blight	[1951] HCA 20; (1951) 82 CLR 423	High Court of Australia	Australia - Commonwealth	10 May 1951	AustLII		25
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
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
IBM Canada Ltd v Minister of National Revenue	[1932] 2 CTC 2860		Canada	circa 1932			1
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Californian Copper Syndicate v Harris	[1904] Tax Cas 159		United Kingdom	circa 1904			4
Tennant v Smith	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87