"Defining ordinary income after McNeil"

[2009] UNSWLRS 32

Cashmere, Maurice; Fisher, Rodney

University of NSW Law Research Series

Australia

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s21

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
3 Act 2008	3 Act 2008		United Kingdom	circa 2008		7
"The nature of income: The intersection of tax, legal and accounting concepts"	(2007) 36 Australian Tax Review 138	Australian Tax Review	Australia	circa 2007	Legal Online / Informit	1
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII	92
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII	192
McNeil v FCT	(2004) 206 ALR 44; [2004] ATC 4,385; 55 ATR 384		Australia	circa 2004	LexisNexis AU	4
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
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	369
Motor Vehicle Dealers Institute Inc v UDC Finance (1991) Ltd	[1994] 1 NZLR 659		New Zealand	circa 1994	LexisNexis	8
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	367
FCT v Spedley Securities Ltd	(1988) 19 ATR 938		Australia	circa 1988	Legal Online / Westlaw	19
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
Palmarc Investments Pty Ltd v Commissioner of Taxation(Cth)	(1985) 16 ATR 671		Australia	circa 1985	Legal Online / Westlaw	2
FCT v Slater Holdings Ltd	[1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89	High Court of Australia	Australia - Commonwealth	29 Nov 1984	AustLII	56
Macmine Pty Ltd v FCT	(1979) 24 ALR 217; (1979) 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133		Australia	circa 1979	LexisNexis AU	58
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
Manzi v Smith	[1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376	High Court of Australia	Australia - Commonwealth	5 Sep 1975	AustLII	71
Ord Forrest Pty Ltd v FCT	[1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66	High Court of Australia	Australia - Commonwealth	7 Mar 1974	AustLII	95
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII	81
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII	158
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII	320
FCT v Uther	[1965] HCA 42; (1965) 112 CLR 630; [1966] ALR 411; (1965) 13 ATD 542; (1965) 39 ALJR 184	High Court of Australia	Australia - Commonwealth	12 Aug 1965	AustLII	24
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII	384
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII	131
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII	192
FCT v Becker	[1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77	High Court of Australia	Australia - Commonwealth	19 Nov 1952	AustLII	29
FCT v Blakely	[1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII	36
Inland Revenue Commissioners v Reid's Trustees	[1949] AC 361; (1949) 30 Tax Cas 431		United Kingdom	circa 1949	LexisNexis / Westlaw	20
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII	177
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	304
Permanent Trustee Co v FCT	[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5		Australia	circa 1940	LexisNexis AU	45
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	243
Thornett v FCT	[1938] HCA 32; (1938) 59 CLR 787; [1938] ALR 329; 4 ATD 551	High Court of Australia	Australia - Commonwealth	6 Jun 1938	AustLII	13
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
Commissioner of Taxation (NSW) v Stevenson	[1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII	37
[1935] NSWR 215	[1935] NSWR 215		Australia - New South Wales	circa 1935		1
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII	46
IRC v Blott	[1921] AC 171		United Kingdom	circa 1921	LexisNexis / Westlaw	9
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII	236
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII	102
Wilson v Benson	[1905] ArgusLawRp 12; [1905] VicLawRp 11; [1905] VLR 229; 26 FLR 281; 11 ALR 85; 26 ALT 144; 6 ATR 367	Argus Law Reports	Australia	21 Feb 1905	AustLII	11
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904		192
Borland's Trustee v Steel Brothers & Co, Ltd	[1900] UKLawRpCh 190; [1901] 1 Ch 279	Court of Chancery	United Kingdom	14 Nov 1900	CommonLII	80
Cunningham and Frayling, In re	[1891] UKLawRpCh 72; [1891] 2 Ch 567	Court of Chancery	United Kingdom	21 Apr 1891	CommonLII	8
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII	171
Herdegen v FCT	88 ATC 4995,5003-4		Australia	circa 1938	IntelliConnect	1
37 Melbourne University Law Review 266	37 Melbourne University Law Review 266	Melbourne University Law Review	Australia	circa 1938	HeinOnline / LexisNexis	1

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