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"When will Lease Incentives be of an Income Nature?"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Income According to Ordi-nary Concepts - Part 1: Mere Realisation or Business Operation"	(1997) 3 New Zealand Journal of Taxation Law and Policy 75	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997			2
"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
"When are profits realised from the sale of leased equipment income in nature? – the inconsistent approach of the full federal court"	(1994) 23 Australian Tax Review 153	Australian Tax Review	Australia	circa 1994	Legal Online / Informit		1
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
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
Commissioner of Stamps (WA) v L Whiteman Ltd	[1940] HCA 30; (1940) 64 CLR 407	High Court of Australia	Australia - Commonwealth	28 Oct 1940	AustLII		23
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
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
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