LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
AAT Case 7272	(1991) 22 ATR 3395		Australia	circa 1991	Legal Online / Westlaw		3
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
NT86/1917 and Commissioner of Taxation	[1987] AATA 165; (1987) 18 ATR 3537	Administrative Appeals Tribunal	Australia	5 May 1987	AustLII		2
Yarmouth Industrial Leasing Ltd v R	[1987] 2 CTC 67		Canada	circa 1987			2
Yarmouth Industrial Leasing Ltd v R	[1985] 2 CTC 67		Canada	circa 1985			2
Boyded (Holdings) Pty Ltd v Commissioner of Taxation (Cth)	(1982) 64 FLR 381; (1982) 40 ALR 701; (1982) 13 ATR 127		Australia	circa 1982	Legal Online / Westlaw		5
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2057
Fielder Downs (WA) Pty Ltd v Commissioner of Taxation (Cth)	[1980] Qd R 283; (1979) 45 FLR 242; (1979) 9 ATR 460		Australia - Queensland	circa 1980	LexisNexis AU		6
Northern Engineering Pty Ltd v FCT	[1979] FCA 79; (1980) 42 FLR 301; 29 ALR 563; (1979) 10 ATR 584	Federal Court of Australia	Australia - Commonwealth	15 Nov 1979	AustLII		10
Case No B 198/1979	25 CTBR (NS) 497		Australia	circa 1979			2
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
J Hammond Investments Pty Ltd v Commissioner of Taxation (Cth)	(1977) 31 FLR 349; (1977) 7 ATR 633		Australia	circa 1977	Legal Online / Westlaw		8
Cases Nos M 23-24/1976	22 CTBR (NS) 402		Australia	circa 1976			2
Rolls-Royce v Bamford	(1976) 51 Tax Cas 319		United Kingdom	circa 1976			13
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
Case No 40/1975	22 CTBR (NS) 596		Australia	circa 1975			2
Greenberg v Inland Revenue Commissioners	[1972] AC 109		United Kingdom	circa 1972	LexisNexis / Westlaw		19
Greenberg v IRC	(1972) 47 Tax Cas 240		United Kingdom	circa 1972			4
Avondale Motors (Parts) Pty Ltd v FCT	[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312	High Court of Australia	Australia - Commonwealth	21 May 1971	AustLII		90
(1971) 124 CLR 98	(1971) 124 CLR 98		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		2
Greenberg v IRC	[1971] 3 All ER 136		United Kingdom	circa 1971	LexisNexis		5
J G Ingram & Son Ltd v Callaghan	(1968) 45 Tax Cas 151; (1969) 1 WLR 456		United Kingdom	circa 1969	LexisNexis / Westlaw		8
(1966) 43 Tax Cas 479	(1966) 43 Tax Cas 479		United Kingdom	circa 1966			2
Seaman v Tucketts Ltd	(1963) 41 Tax Cas 422		United Kingdom	circa 1963			4
Tryka Ltd v Newall	(1963) 41 Tax Cas 146		United Kingdom	circa 1963			7
Gordon & Blair Ltd v IRC	(1962) 40 Tax Cas 358		United Kingdom	circa 1962			7
[1960] CTC 321	[1960] CTC 321		Canada	circa 1960			2
Goff v Osborne & Co (Sheffield) Ltd	(1953) 34 Tax Cas 441		United Kingdom	circa 1953			4
Barron (Inspector of Taxes) v Littman	[1953] AC 96		United Kingdom	circa 1953	LexisNexis / Westlaw		12
[1952] All Er 548	[1952] All ER 548		United Kingdom	circa 1952	LexisNexis		2
(1952) 33 Tax Cas 373	(1952) 33 Tax Cas 373		United Kingdom	circa 1952			2
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
Theophile v Solicitor-General	[1950] AC 186		United Kingdom	circa 1950	LexisNexis / Westlaw		26
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII		150
Laycock v Freeman, Hardy and Willis Ltd	[1939] 2 KB 1; [1938] 4 All ER 609; (1938) 22 Tax Cas 288		United Kingdom	circa 1939	LexisNexis / Westlaw		11
George Humphries v Cook	(1934) 19 Tax Cas 121		United Kingdom	circa 1934			4
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw		37
South Behar Railway Co Ltd v Inland Revenue Comrs	[1925] AC 476		United Kingdom	circa 1925	LexisNexis / Westlaw		24
Kirk and Randall Ltd v Dunn	(1924) 8 Tax Cas 663		United Kingdom	circa 1924			15
Wilkes v Goodwin	[1923] 2 KB 86; [1923] All ER 61		United Kingdom	circa 1923	LexisNexis / Westlaw		16
Steamship Co Ltd v Turner	(1910) 5 Tax Cas 520		United Kingdom	circa 1910			4
Kodak Ltd v Clark	[1902] UKLawRpKQB 111; [1902] 2 KB 450		United Kingdom	23 Jun 1902	CommonLII		8
(1902) 4 Tax Cas 441	(1902) 4 Tax Cas 441; (1902) 4 F 795		United Kingdom	circa 1902			7
Contrast Highland Railway Co v Special Commissioners of Income Tax	(1885) 2 Tax Cas 151		United Kingdom	circa 1885			2
25 CTBR (NS) Case 63	25 CTBR (NS) Case 63		Australia	circa 1971			2
23 CTBR (NS) Case 91	23 CTBR (NS) Case 91		Australia	circa 1971			2
23 CTBR (NS) 865	23 CTBR (NS) 865		Australia	circa 1971			2
22 CTBR (NS) Case 56	22 CTBR (NS) Case 56		Australia	circa 1971			2
22 CTBR (NS) Case 40	22 CTBR (NS) Case 40		Australia	circa 1971			2
10 TR 95/31	10 TR 95/31			circa 1971			2
Graham v Green	9 Tax Cas 309		United Kingdom	circa 1971			20