TR 2005/6 - Income tax: lease surrender receipts and payments

[2005] ATOTR TR2005/6

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s6, s8, s118
1997 Act (Cth)
Taxation Administration Act 1953 (Cth)
Transfer of Land Act 1958 (Vic)	s1, s5, s6, s8, s25, s30, s69, s104, s112, s116

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Shevill v Builders Licensing Board	[1982] HCA 47; (1982) 149 CLR 620; (1982) 42 ALR 305; 56 ALJR 793; [1982] ANZ Conv R 589	High Court of Australia	Australia - Commonwealth	1 Sep 1982	AustLII	572
Progressive Mailing House Pty Ltd v Tabali Pty Ltd	[1985] HCA 14; (1985) 157 CLR 17; (1985) 57 ALR 609; (1985) 59 ALJR 373	High Court of Australia	Australia - Commonwealth	12 Mar 1985	AustLII	563
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	397
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
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII	152
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
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII	116
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	100
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw	79
Jordan v G J Coles & Co Ltd	[1984] 1 NSWLR 216; (1984) 61 LGRA 268		Australia - New South Wales	circa 1984	LexisNexis AU	58
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw	46
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII	32
Rice v Shepherd	[1862] EngR 578; 12 CBNS 332; (1862) 12 CBNS 334; 31 LJCP 235; 142 ER 1171	Court of Common Pleas	United Kingdom	circa 1862	CommonLII	23
Rotherwood Pty Ltd v Commissioner of Taxation	(1996) 64 FCR 313; (1996) 32 ATR 276	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	20
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd	[1928] 2 KB 405; (1928) 13 Tax Cas 772		United Kingdom	circa 1928	LexisNexis / Westlaw	20
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII	19
Frazier v Commissioner of Stamp Duties (NSW)	(1985) 17 ATR 64		Australia	circa 1985	Legal Online / Westlaw	19
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII	18
Capital and Counties Bank, Ltd v Rhodes	[1903] UKLawRpCh 40; [1903] 1 Ch 631	Court of Chancery	United Kingdom	26 Feb 1903	CommonLII	18
Lister Blackstone Pty Ltd v FCT	[1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII	13
Tucker v Granada Motorway Services Ltd	[1979] 2 All ER 801		United Kingdom	circa 1979	LexisNexis	10
Bagnall v White	[1906] HCA 52; (1906) 4 CLR 89	High Court of Australia	Australia - Commonwealth	30 Aug 1906	AustLII	8
Kennedy Holdings and Property Management Pty Ltd v Commissioner of Taxation	(1992) 39 FCR 495; 111 ALR 410; (1992) 24 ATR 321	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw	6
Burton v Barculay and Perkins	[1831] EngR 711; 131 ER 288; (1831) 7 Bing 745	Court of Common Pleas	United Kingdom	circa 1831	CommonLII	5
Australian National Hotels Ltd v Commissioner of Taxation (Cth)	89 FLR 42; (1988) 19 ATR 417		Australia	circa 1988	Legal Online / Westlaw	3
Re Taxation Appeals	[1994] AATA 302; (1994) 29 ATR 1191	Administrative Appeals Tribunal	Australia	13 Oct 1994	AustLII	2
Lewis v Keene	(1936) 36 NSWLR 493		Australia - New South Wales	circa 1936	LexisNexis AU	2
91 DTC 5073	91 DTC 5073		Canada	circa 1992		2

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