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Spriggs v FCT     83

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Premier Bay Pty Ltd v Commissioner of State Revenue	[2024] VSC 447	Supreme Court of Victoria	Australia - Victoria	31 Jul 2024	AustLII		1
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation	[2024] FCAFC 42	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Varitimos v The Commissioner of State Revenue	[2024] QCAT 71	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Feb 2024	AustLII
Education and Training Grant Program	[2024] ATOCR CR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Education and Training Grant Program	[2024] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
We Wealth Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 1140	Victorian Civil and Administrative Tribunal	Australia - Victoria	6 Oct 2023	AustLII
Assad and Commissioner of Taxation (Taxation)	[2023] AATA 2995	Administrative Appeals Tribunal	Australia	15 Sep 2023	AustLII
Makrylos v Commissioner of Taxation	[2023] FCA 971	Federal Court of Australia	Australia - Commonwealth	17 Aug 2023	AustLII
Automotive Invest Pty Ltd v FCT	[2023] FCAFC 129; (2023) 299 FCR 288	Federal Court of Australia	Australia - Commonwealth	11 Aug 2023	AustLII		4
Premier Bay Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 277	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Mar 2023	AustLII		1
TD 2023/4 - Income tax: use of an individual's fame by related entities	[2023] ATOTD TD2023/4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TD 2023/4 - Income tax: use of an individual's fame by related entities	[2023] ATOTD 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Del Castillo and Commissioner of Taxation (Taxation)	[2022] AATA 4233	Administrative Appeals Tribunal	Australia	12 Dec 2022	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII		1
Electoral Commission of Queensland v Palmer Leisure Australia Pty Ltd	[2022] QSC 169	Supreme Court of Queensland	Australia - Queensland	18 Aug 2022	AustLII
Australian Securities and Investments Commission v PE Capital Funds Management Ltd (Admins Apptd)	[2022] FCA 76; (2022) 159 ACSR 1; 159 ASCR 1	Federal Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		7
TD 2022/D3 - Income tax: use of an individual's fame by related entities	[2022] ATODTD TD2022/D3	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
RWPY and Commissioner of Taxation (Taxation)	[2021] AATA 4921	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII
FFYS and Commissioner of Taxation (Taxation)	[2021] AATA 4844	Administrative Appeals Tribunal	Australia	24 Dec 2021	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Mfula and Commissioner of Taxation (Taxation)	[2021] AATA 3067	Administrative Appeals Tribunal	Australia	30 Aug 2021	AustLII
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII		6
Khan and Commissioner of Taxation (Taxation)	[2021] AATA 367	Administrative Appeals Tribunal	Australia	3 Mar 2021	AustLII
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII		3
Poletti Corporation Pty Ltd v SafeWork NSW	[2020] NSWCCA 243	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	25 Sep 2020	AustLII		6
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII		2
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2020] FCAFC 92; (2020) 277 FCR 253	Federal Court of Australia	Australia - Commonwealth	27 May 2020	AustLII		10
Wanda Street Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 921	Administrative Appeals Tribunal	Australia	22 Apr 2020	AustLII
SWPD and Commissioner of Taxation (Taxation)	[2020] AATA 555	Administrative Appeals Tribunal	Australia	18 Mar 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR CR2020/23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR CR2020/5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/23 - Australian Football League Players' Association - AFLW competition education and training grants	[2020] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/5 - Australian Football League Players Association - education and training grants	[2020] ATOCR 5	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
Hill and Commissioner of Taxation (Taxation)	[2019] AATA 1723	Administrative Appeals Tribunal	Australia	8 Jul 2019	AustLII
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII		1
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation)	[2018] AATA 4525	Administrative Appeals Tribunal	Australia	5 Dec 2018	AustLII		1
Greig v Commissioner of Taxation	[2018] FCA 1084	Federal Court of Australia	Australia - Commonwealth	20 Jul 2018	AustLII		4
Nationwide Towing & Transport Pty Ltd v Commissioner of State Revenue	[2018] VSC 262	Supreme Court of Victoria	Australia - Victoria	23 May 2018	AustLII		4
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation	[2017] FCA 875	Federal Court of Australia	Australia - Commonwealth	3 Aug 2017	AustLII
Rowsthorn and Commissioner of Taxation (Taxation)	[2017] AATA 602	Administrative Appeals Tribunal	Australia	5 May 2017	AustLII
"Table of Cases"	[2017] ELECD 4	Edited Legal Collections Data	Australia	circa 2017	AustLII
PBKQ and Commissioner of Taxation	[2016] AATA 681	Administrative Appeals Tribunal	Australia	5 Sep 2016	AustLII		1
Lee Group Charters Pty Ltd v Commissioner of Taxation	[2016] FCA 322	Federal Court of Australia	Australia - Commonwealth	7 Apr 2016	AustLII
Colosseum Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 130	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Feb 2016	AustLII		3
Sandbach and Commissioner of Taxation	[2015] AATA 1024	Administrative Appeals Tribunal	Australia	24 Dec 2015	AustLII		2
Mould v Commissioner of State Revenue	[2015] VSCA 285; (2015) 2015 ATC 20-537	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Oct 2015	AustLII		6
Taxpayer-1 & Taxpayer-2 and Commissioner of Taxation (Taxation)	[2015] AATA 737	Administrative Appeals Tribunal	Australia	22 Sep 2015	AustLII
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Nelson v Commissioner of Taxation	[2014] FCAFC 163; 144 ALD 512	Federal Court of Australia	Australia - Commonwealth	2 Dec 2014	AustLII		6
Allan J Heasman Pty Ltd v Commissioner of Taxation	[2014] FCA 1282; [2014] ATC 20-473	Federal Court of Australia	Australia - Commonwealth	28 Nov 2014	AustLII		2
RepairCo and Commissioner of Taxation	[2014] AATA 414	Administrative Appeals Tribunal	Australia	25 Jun 2014	AustLII		1
Mould v Commissioner of State Revenue	[2014] VSC 268; (2014) 98 ATR 579	Supreme Court of Victoria	Australia - Victoria	12 Jun 2014	AustLII		11
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation	[2014] AATA 337; (2014) 98 ATR 671	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		7
Nelson v Commissioner of Taxation	[2014] FCA 57	Federal Court of Australia	Australia - Commonwealth	11 Feb 2014	AustLII		3
Retirement Village Operator	[2013] AATA 887	Administrative Appeals Tribunal	Australia	13 Dec 2013	AustLII
Married Couple and Commissioner of Taxation	[2013] AATA 888	Administrative Appeals Tribunal	Australia	13 Dec 2013	AustLII		2
Taxpayer and Commissioner of Taxation	[2013] AATA 783	Administrative Appeals Tribunal	Australia	4 Nov 2013	AustLII
Confidential and Commissioner of Taxation	[2013] AATA 701	Administrative Appeals Tribunal	Australia	30 Sep 2013	AustLII
Healy v FCT	[2013] AATA 281; 96 ATR 123; [2013] ATC 10-311	Administrative Appeals Tribunal	Australia	7 May 2013	AustLII		5
Mehta and Commissioner of Taxation	[2012] AATA 208	Administrative Appeals Tribunal	Australia	13 Apr 2012	AustLII
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income	[2012] ATOTR TR2012/3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/3 - Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income	[2012] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
Educational Pty Ltd and Commissioner of Taxation	[2011] AATA 445	Administrative Appeals Tribunal	Australia	27 Jun 2011	AustLII		1
Tricare Group Pty Ltd and Commissioner of Taxation	[2011] AATA 298	Administrative Appeals Tribunal	Australia	6 May 2011	AustLII		1
American Express Wholesale Currency Services Pty Ltd v Commissioner of Taxation; American Express International Inc v Commissioner of Taxation	[2011] HCATrans 114	High Court of Australia	Australia - Commonwealth	4 May 2011	AustLII
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues	[2011] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/6 - Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues	[2011] ATOTR TR2011/6	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII		43
Smith v FCT	[2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934	Administrative Appeals Tribunal	Australia	5 Aug 2010	AustLII		9
Commissioner of Taxation v Anstis	[2010] HCATrans 183	High Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII
Re Roy Morgan Research Pty Ltd and FCT	[2009] AATA 702; [2009] ATC 10-106; 76 ATR 150	Administrative Appeals Tribunal	Australia	11 Sep 2009	AustLII		1
Re Willersdorf-Greene and FCT	[2009] AATA 649; [2009] ATC 10-102; 76 ATR 688	Administrative Appeals Tribunal	Australia	28 Aug 2009	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The 2017 Winterton Lecture Sir Owen Dixon Today"	(2018) 43 University of Western Australia Law Review 30	Gummow, William	Australia - Western Australia	circa 2018	AustLII		1
"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?"	(2018) 16 E-Journal of Tax Research 2	Burtonp, Mark	Australia	circa 2018	AustLII
"Table of Cases"	[2017] ELECD 4	Edited Legal Collections Data	Australia	circa 2017	AustLII
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "	(2015) 39 (2) University of Western Australia Law Review 99	Murray, Ian; Wright, Stephen	Australia - Western Australia	circa 2015	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
FCT v Spriggs	[2008] FCAFC 150; (2008) 170 FCR 135; 71 ATR 804	Federal Court of Australia	Australia - Commonwealth	22 Aug 2008	AustLII		5
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII		4
Spriggs v FCT	(2007) 68 ATR 740		Australia	circa 2007	Legal Online / Westlaw		4
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
[2005] Hca 21	[2005] HCA 21	High Court of Australia	Australia - Commonwealth	circa 2005	AustLII		18
FCT v Stone	(2005) 222 CLR 289		Australia - Commonwealth	circa 2005	Legal Online / Westlaw		33
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII		118
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
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII		22
"Withering of Individualism: Professional Team Sports and Employment Law, The"	(1992) 15 University of New South Wales Law Journal 313	University of New South Wales Law Journal	Australia	circa 1992	AustLII		5
Westfield Ltd v Commissioner of Taxation	[1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII		65
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII		37
Commissioner of Taxation v Marshall and Brougham Pty Ltd	(1987) 17 FCR 541; (1987) 73 ALR 261; 18 ATR 859	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
Memorex Pty Ltd v Commissioner of Taxation (Cth)	(1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685		Australia	circa 1987	LexisNexis AU		18
FCT v Walker	(1985) 79 FLR 161; (1985) 16 ATR 331		Australia	circa 1985	Legal Online / Westlaw		25
Jennings Industries Ltd v FCT	[1984] FCA 109; (1984) 2 FCR 273; (1984) 15 ATR 577	Federal Court of Australia	Australia - Commonwealth	18 Apr 1984	AustLII		4
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
Ferguson v FCT	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
Buckley v Tutty	[1971] HCA 71; (1971) 125 CLR 353; [1972] ALR 370; 46 ALJR 23	High Court of Australia	Australia - Commonwealth	13 Dec 1971	AustLII		245
FCT v Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw		135
Cannon Industries Ltd v Edwards (Inspector of Taxes)	[1966] 1 WLR 580		United Kingdom	circa 1966	LexisNexis / Westlaw		2
Cannon Industries Ltd v Edwards	[1966] 1 All ER 456		United Kingdom	circa 1966	LexisNexis		2
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		107
North Central Wagon and Finance Co Ltd v Fifield	[1953] 1 WLR 610		United Kingdom	circa 1953	LexisNexis / Westlaw		1
North Central Wagon and Finance Co Ltd v Fifield (HM Inspector of Taxes)	(1953) 34 Tax Cas 59		United Kingdom	circa 1953			3
Suttor v Gundowda Pty Ltd	[1950] HCA 35; (1950) 81 CLR 418; [1950] ALR 820	High Court of Australia	Australia - Commonwealth	26 Sep 1950	AustLII		1103
FCT v Green	[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142	High Court of Australia	Australia - Commonwealth	21 Jun 1950	AustLII		49
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
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		398
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		84
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
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		42
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Tolley v J S Fry & Sons Ltd	[1931] UKHL 1; [1931] AC 333; [1930] 1 KB 467; 145 LT 1	House of Lords	United Kingdom	23 Mar 1931	BAILII		83
Gloucester Rly Carriage and Wagon Co Ltd v IRC	[1925] UKHL TC_12_720; [1925] AC 469	House of Lords	United Kingdom	19 Feb 1925	BAILII		7
Walker v the Crystal Palace Football Club Ltd	[1909] UKLawRpKQB 187; [1910] 1 KB 87		United Kingdom	27 Nov 1909	CommonLII		14
Connecticut Fire Insurance Co v Kavanagh	[1892] UKLawRpAC 39; [1892] AC 473		United Kingdom	30 Jul 1892	CommonLII		151
Westpac Banking Corporation v Commissioner of Stamp Duties	55 ATR 50		Australia		Legal Online / Westlaw		4
Scales v George Thomson & Co Ltd	13 Tax Cas 83		United Kingdom				17