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Taxpayer and Commissioner of Taxation    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
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
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII		107
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
Stage Club Ltd v Millers Hotels Pty Ltd	[1981] HCA 71; (1981) 150 CLR 535; 38 ALR 253; 56 ALJR 113; 6 ACLR 354; 1 ACLC 168	High Court of Australia	Australia - Commonwealth	16 Dec 1981	AustLII		74
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Albion Hotel Pty Ltd v FCT	[1965] HCA 4; (1965) 115 CLR 78; [1965] ALR 727; 13 ATD 435	High Court of Australia	Australia - Commonwealth	3 Feb 1965	AustLII		25
F C of T v Black	[1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701	Federal Court of Australia	Australia - Commonwealth	1 Aug 1990	AustLII		10
Summons v FCT	(1986) 80 ALR 95		Australia	circa 1986	LexisNexis AU		3