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MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1999] MT 1999/D1	[1999] MT 1999/D1	Montana Supreme Court	United States - Montana	circa 1999			1
Newman v CIR	(1995) 17 NZTC 12,097		New Zealand	circa 1995	CCH New Zealand		5
FCT v Peabody	(1994) 181 CLR 359; (1994) 28 ATR 344		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
Australian Tape Manufacturers Association Ltd v Commonwealth	[1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181	High Court of Australia	Australia - Commonwealth	circa 1993	AustLII		187
FCT v Arklay	(1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		13
State Superannuation Board (NSW) v FCT	(1988) 82 ALR 63; (1988) 19 ATR 1264		Australia	circa 1988	LexisNexis AU		14
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
News Corporation Ltd v National Companies and Securities Commission	[1984] FCA 446; (1984) 5 FCR 88; (1984) 57 ALR 550; (1984) 7 ALN N164	Federal Court of Australia	Australia - Commonwealth	circa 1984	AustLII		131
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
Conservative and Unionist Central Office v Burrell (Inspector of Taxes)	[1981] EWCA Civ 2; [1982] 2 All ER 1; [1982] 1 WLR 522	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Dec 1981	BAILII		42
Lionel Simmons Properties) v Inland Revenue Commissioners	[1980] 2 All ER 798		United Kingdom	circa 1980	LexisNexis		11
Conservative & Unionist Central Office v Burrell (Inspector of Taxes)	[1980] 3 All ER 42; (1980) 124 Sol Jo 361		United Kingdom	circa 1980	LexisNexis		19
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
Fletcher v Income Tax Commissioner	[1971] 3 All ER 1185		United Kingdom	circa 1971	LexisNexis		9
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		80
Johnston v Heath	[1970] 3 All ER 915; [1970] TR 183; [1970] 1 WLR 1567		United Kingdom	circa 1970	LexisNexis		8
Wisdom v Chamberlain	[1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92		United Kingdom	circa 1969	LexisNexis		17
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		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
Commissioners of Inland Revenue v Fraser	[1942] SC 493; 24 Tax Cas 498		United Kingdom - Scotland	circa 1942			43
Attorney-General (NSW) v Homebush Flour Mills Ltd	[1937] HCA 3; (1937) 56 CLR 390; [1937] ALR 161; 4 ATD 234	High Court of Australia	Australia - Commonwealth	1 Mar 1937	AustLII		40
Twycross v Potts	[1928] SC 633		United Kingdom - Scotland	circa 1928			7
Smith v Anderson	[1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247		United Kingdom	16 Jul 1880	CommonLII		177
561 FCR 101	561 FCR 101	Federal Court of Australia	Australia	circa 1955	Legal Online / Westlaw		2
85 ALR 372	85 ALR 372; (1989) 20 ATR 279		Australia		LexisNexis AU		1
82 ALR 74	82 ALR 74; 19 ATR 1275		Australia		LexisNexis AU		1
66 TR 97/11	66 TR 97/11			circa 1955			1
65 TR 97/11	65 TR 97/11			circa 1955			1
AB v FCT	37 ATR 225		Australia	circa 1955	Legal Online / Westlaw		7