These cases have been referred to in articles published in Volume 33 (Issues 1-4)
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1 These cases have been referred to in articles published in Volume 33 (Issues 1-4) AAT Case 11,431 (1996) 34 ATR 1080; 96 ATC Adair, Re (1898) 4 ALR (CN) AGC (Advances) Ltd v FCT (1975) 132 CLR 175; 5 ATR , 11, Allen v Farquarson Brothers and Co [1932] 1 KB Allesch v FCT (1988) 81 FLR 396; 17 ATR Alloyweld Pty Ltd v FCT (1984) 2 FCR Arjon Pty Ltd v Commissioner of State Revenue (Vic) [2003] VSCA Armco (Australia) Pty Ltd v FCT (1948) 76 CLR Arthur Murray (NSW) Pty Ltd v FCT (1965) 114 CLR 314; 39 ALJR 262; 9 AITR 673; 14 ATD Asiamet (No 1) Resources Pty Ltd v FCT (2003) 126 FCR 304; 196 ALR 692; 52 ATR 140; [2003] ATC 4,117; [2003] FCA Association of Mouth & Foot Painting Artists Pty Ltd v Commissioner of Taxation (Cth) (1987) 18 ATR Attorney-General (NT) v Kearney (1985) 158 CLR 500; 59 ALJR v Maurice (1986) 161 CLR 475; 61 ALJR , 112 Australia and New Zealand Banking Group Ltd v Commissioner of Taxation (2003) 203 ALR 644; 54 ATR 449; [2003] ATC 5,041; [2003] FCA 1, , 223 v FCT (1993) 25 ATR v (1994) 48 FCR 268; 27 ATR , 192 Australian Mining & Smelting Europe Ltd v Commission of the European Communities Australian Rice Holdings Pty Ltd v Commissioner of State Revenue (2001) 48 ATR 498; [2002] ATC 4,052; [2001] VSC Baker v Campbell (1983) 153 CLR 52; 14 ATR , 113, 121 Ballarat Brewing Co Ltd v FCT (1951) 82 CLR 364; 9 ATD Burrill v FCT (1996) 67 FLR 519; 33 ATR Caltex Ltd v FCT (1960) 106 CLR Caratti v Commissioner of Taxation (Cth) (1999) 42 ATR Carter v Northmore Hale Davy & Leake (1995) 183 CLR 121; 69 ALJR Case 30 (1970) 16 CTBR(NS) Case Case 59 (1952) 2 CTBR(NS) Case Case B107 (1952) 2 TBRD Case No 203/1968 (1970) 16 CTBR (NS) 21; 70 ATC Case No B 87/1970 (1971) 17 CTBR (NS) 246; 71 ATC Charles Moore & Co (WA) Pty Ltd v FCT (1956) 95 CLR 344; 11 ATD , 21 Clements, Dunne & Bell Pty Ltd v Commissioner of Australian Federal Police (2001) 48 ATR 650; 188 ALR , 121 Coles Myer Finance Ltd v FCT (1993) 176 CLR , 18-19, 192 Commercial Banking Co of Sydney Ltd v FCT (1983) 70 FLR Volume
2 Commissioner of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501; 35 ATR , 111 Commissioner of Inland Revenue v Brown 380 US 563 (1965) Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd (2003) 54 ATR 798; [2003] VSCA v Uniqema Pty Ltd (2004) 56 ATR 19; [2004] ATC 4,579; [2004] VSCA Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499; 53 ALJR , 101 v Citibank Ltd (1989) 20 FCR 403; 20 ATR v (1993) 44 FCR 434; 116 ALR 443; 26 ATR 423; 93 ATC 4, v Collings (1976) 10 ALR 475; 6 ATR 476; 76 ATC 4, v Coombes (1999) 92 FCR 240; 42 ATR , 113 v La Rosa (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1; [2003] ATC 4, v Munro (1926) 38 CLR 153; [1926] ALR v Payne (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480; 99 ATC 4,391; [1999] FCA , 244 v (2001) 202 CLR 93; 75 ALJR 442; 177 ALR 270; 46 ATR 228; [2001] ATC 4,027; [2001] HCA , , 245 v Pilnara Pty Ltd (1999) 96 FCR 82; 43 ATR Commissioner of Taxation (Cth) v Citibank Ltd (1989) 20 FCR 403; 20 ATR v Forsyth (1981) 148 CLR 203; 34 ALR 263; 11 ATR v Green (1950) 81 CLR 313; 24 ALJ 303; [1950] ALR 531; (1950) 4 AITR , 241 Commissioner of Taxation (NSW) v Ash (1938) 61 CLR Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd (Carden s case) (1938) 63 CLR 108; [1939] ALR 81; (1938) 12 ALJ 407; 1 AITR 416; 5 ATD Comptroller of Stamps (Vic) v Ashwick (Vic) No 4 Pty Ltd (1987) 163 CLR 640; 62 ALJR 22; 76 ALR 161; 19 ATR 486; 87 ATC 5,064; 12 ACLR 571; 6 ACLC , 214 Cook v Knott (1887) 2 TC Corporate Affairs Commission (NSW) v Yuill (1991) 172 CLR 319; 65 ALJR Cridland v Commissioner of Taxation (Cth) (1977) 140 CLR 330; 52 ALJR 96; 16 ALR 355; 8 ATR 169; 77 ATC 4, Daniels Corp International Pty Ltd v ACCC (2002) 77 ALJR 40; 192 ALR , 121 Davis v FCT (1989) 86 ALR 195; 20 ATR 548; 89 ATC 4, Deloitte Touche Tohmatsu v Deputy Commissioner of Taxation (1998) 40 ATR , 118 Eastern Nitrogen Ltd v FCT (2001) 108 FCR 27; 188 ALR 415; 46 ATR 474; [2001] ATC 4, , , 213 Egan v FCT (2002) 50 ATR 1064; [2002] ATC 2,082; [2002] AATA EHL Burgess Pty Ltd v FCT (1988) 19 ATR 1, Ellers Motor Sales Pty Ltd v FCT (1969) 121 CLR 665; 44 ALJR 1; 1 ATR 560; 70 ATC 4, Entick v Carrington [1765] 2 Wils KB 275; (1765) 95 ER Fabry v FCT (2001) 48 ATR , Volume 33
3 v (2003) 54 ATR , FCT v ANZ Savings Bank Ltd (1998) 194 CLR v Australian Gas Light Co (1983) 74 FLR 13; 15 ATR v Australian Guarantee Corp Ltd (1984) 2 FCR 483; 54 ALR 209; 15 ATR 982; 84 ATC 4, v Ballesty (1977) 15 ALR 522; 7 ATR 411; 77 ATC 4, , 243 v Commercial Bank of Sydney (1927) 27 SR (NSW) , 10 v Consolidated Press Holdings Ltd (2001) 207 CLR 235; 75 ALJR 1,150; 179 ALR 625; 47 ATR 229; [2001] ATC 4, , 209 v Consolidated Press Holdings Ltd (No 1) (1999) 91 FCR 524; 166 ALR 1; 42 ATR 575; 99 ATC 4, , , v Gulland (1985) 160 CLR 55; 60 ALJR 150; 62 ALR 545; 17 ATR 1; 85 ATC 4, v Hart (2004) 78 ALJR 875; 206 ALR 207; 55 ATR 712; [2004] ATC 4, , 148, 182, 190, 207, 211, 213, v Ilbery (1981) 51 FLR 299; 11 ATR v Jackson (1990) 27 FCR 1; 21 ATR v James Flood Pty Ltd (1953) 88 CLR , 192 v La Rosa (2003) 53 ATR 1; [2003] FCAFC v Levy (1960) 106 CLR v Marshall & Brougham Pty Ltd (1987) 17 FCR v Metal Manufactures Ltd (2001) 108 FCR 150; 82 ALR 98; 46 ATR 497; [2001] ATC 4, v Murry (1998) 193 CLR 605; 155 ALR v Myer Emporium Ltd (1987) 163 CLR 199; 61 ALJR , 16 v Payne (Payne s case) (2001) 202 CLR 93; 75 ALJR 442; 177 ALR 270; 46 ATR 228; [2001] ATC 4,027; [2001] HCA , 240 v Peabody (1994) 181 CLR 359; 68 ALJR 680; 123 ALR 451; 28 ATR 344; 94 ATC 4, , 129, 134, 147, v Pratt Holdings Pty Ltd (2003) 51 ATR 593; [2003] FCA v Radilo Enterprises Pty Ltd (1997) 34 ATR , 49, 53 v Sara Lee Household & Body Care (Aust) Pty Ltd (2000) 201 CLR 520; 74 ALJR v Sleight (2004) 55 ATR 555; 206 ALR 511; [2004] ATC 4, v Spotless Services Ltd (1995) 62 FCR 244; 133 ALR 165; 32 ATR 309; 95 ATC 4, v Spotless Services Ltd (1996) 186 CLR 404; 71 ALJR 81; 141 ALR 92; 34 ATR 183; 96 ATC 5, , 135, 139, 141, 147, 211, 229 v Western Suburbs Cinemas Ltd (1952) 86 CLR 102; 5 AITR 300; 9 ATD v Whitford s Beach Pty Ltd (1982) 150 CLR 355; 56 ALJR v Vogt [1975] 1 NSWLR 194; (1975) 5 ATR 274; 75 ATC 4, v Zoffanies Pty Ltd (2003) 77 ALD 518; 54 ATR 280; [2003] ATC 4, , 141, 208 F H Faulding & Co Ltd v Commissioner of Taxation (Cth) (1994) 54 FCR 75; 29 ATR Fieldhouse v Commissioner of Taxation (1989) 25 FCR 187; 20 ATR , 116, 121 Finance & Guarantee Co Ltd v FCT (1970) 44 ALJR 368; 1 ATR Volume
4 Fletcher v FCT (1988) 19 FCR 442; 16 ALD 280; 84 ALR 295; 19 ATR 1765; 88 ATC 4, Freeman v Fairlie (1817) 3 Mer Freeman v Health Insurance Commission (1997) 78 FCR 91; 157 ALR Garrett v FCT (1982) 58 FLR 101; 12 ATR 684; 82 ATC 4, , 242 Gasparin v FCT (1994) 50 FCR 73; 28 ATR George v Rockett (1990) 170 CLR 104; 64 ALJR Goldberg v Ng (1994) 33 NSWLR Grofam Pty Ltd v Australia and New Zealand Banking Group Ltd (1993) 45 FCR 445; 117 ALR Guinea Airways Ltd v FCT (1950) 83 CLR Halliday v Nevill (1984) 155 CLR 1; 59 ALJR Handley v Commissioner of Taxation (Cth) (1981) 148 CLR 182; 55 ALJR 345; 34 ALR 274; 11 ATR 644; 81 ATC 4, , 245 Hart v Commissioner of Taxation (2001) 189 ALR 584; 48 ATR 317; [2001] ATC 4,708; [2001] FCA , 217, 218, 220, 222, 223 v (2002) 121 FCR 206; 196 ALR 636; 50 ATR 369; [2002] FCAFC , 139, 141, 143, 147, 182, 217, 218, 220, 224, 227, 230, 231, 232, 237 v (2003) 131 FCR 203; 53 ATR 371; [2003] ATC 4, Hooker Rex Pty Ltd v FCT (1988) 19 ATR Income Tax Acts, Re (1903) 29 VLR 298; 9 ALR 261; 25 ALT Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649; 21 ATR Inland Revenue Commissioner v Burmah Oil Co Ltd (1981) 54 TC Inland Revenue Commissioners v Brebner [1967] 2 AC v Duke of Westminster [1936] AC 1; (1935) 104 LJKB 383; 153 LT 223; [1935] All ER Rep , 229 John v FCT (1989) 166 CLR 417; 83 ALR 606; 20 ATR 1; 89 ATC 4, , 214 J Rowe & Son Pty Ltd v FCT (1971) 124 CLR , 192 Linton & Linton Nominees Pty Ltd v Commissioner of State Taxation (WA) (1977) 8 ATR Lodge v Commissioner of Taxation (Cth) (1972) 128 CLR 171; 3 ATR 254; 72 ATC 4, , 245 Lombard Australia Ltd v FCT (1980) 43 FLR 258; 10 ATR Lomax v Newton [1953] 2 All ER 801; (1953) 34 TC Lunney v Commissioner of Taxation (Cth) (1958) 100 CLR 478; 32 ALJ 139; [1958] ALR 225; (1958) 7 AITR , 245 MacNiven (Her Majesty's Inspector of Taxes) v Westmoreland Investments Ltd [2003] 1 AC 311; [2001] 2 WLR 377; [2001] 1 All ER , 214 Mann v Carnell (1999) 201 CLR 1; 74 ALJR Volume 33
5 Marshall & Brougham Pty Ltd v FCT (1986) 45 SASR 571; 85 FLR May v Commissioner of Taxation (1999) 92 FCR 152; 42 ATR McCurry v Commissioner of Taxation (1998) 39 ATR 121; 98 ATC 4, Morvic Pty Ltd v Commissioner of State Revenue (2002) 50 ATR 64; [2002] ATC 4,459; [2002] VSC Mullens Investments Pty Ltd v FCT (1976) 135 CLR 290; 10 ALR 513; 6 ATR New Zealand Flax Investments Ltd v FCT (1938) 61 CLR Newsom v Robertson [1953] Ch 7; [1952] 2 All ER Newton v FCT (1958) 98 CLR 1; 32 ALJR O Reilly v Commissioners of the State Bank of Victoria (1983) 153 CLR 1; 14 ATR O Rourke v Darbishire [1920] AC Oakey Abattoir Pty Ltd v FCT (1984) 15 ATR Octavo Investments Pty Ltd v Knight (1979) 144 CLR 360; 54 ALJR Official Receiver v FCT (Fox s case) (1956) 96 CLR 370; 11 ATD Ogilvy v Mather Pty Ltd v FCT (1990) 21 ATR One.Tel Ltd v Commissioner of Taxation (2000) 101 FCR 548; 44 ATR Owen v Pook [1970] AC Palace Hotel (Hawthorn) Pty Ltd v Commissioner of State Revenue (2004) 55 ATR 534; [2004] ATC 4,550; [2004] VSC P & G Rocca Pty Ltd v Commissioner of Taxation (2002) 50 ATR 184 ; [2002] ATC 4,543; [2002] FCA Payne v FCT (1998) 39 ATR 356; 98 ATC 4, v (2002) 49 ATR 1,076; [2002] ATC 2,025; [2002] AATA Peabody v FCT (1993) 40 FCR 531; 25 ATR Pilnara Pty Ltd v Commissioner of Taxation (Cth) (1999) 42 ATR Point v FCT (1970) 119 CLR 453; 44 ALJR Potter v Minahan (1908) 7 CLR 277; 14 ALJR Pratt Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC Primelife (Glendale Hostel) Pty Ltd v Commissioner of State Revenue (2004) 56 ATR 192; [2004] ATC 4,644; [2004] VSC Pyneboard Pty Ltd v Trade Practices Commission (1983) 152 CLR 328; 57 ALJR , 114 QBE Insurance Group Ltd v ASC (1992) 38 FCR R v Central Criminal Court; Ex Parte Francis & Francis (a firm) [1989] AC 346; [1988] 3 WLR R v Inland Revenue Commissioners; Ex parte Rossminster Ltd [1980] AC 952; [1980] 2 WLR RACV Insurance Pty Ltd v FCT [1975] VR 1; (1974) 22 FLR Read v Commonwealth (1988) 167 CLR Volume
6 Ronpibon Tin NL v FCT (1949) 78 CLR 47; 23 ALJ 139; [1949] ALR 785; (1949) 4 AITR Russell v Town and Country Bank (1888) 13 App Cas Ryan v Tran Nominees Pty Ltd (1986) 42 SASR 361; 20 A Crim R Saraswati v R (1991) 172 CLR Semayne s case (1604) 5 Co Rep 91a Smith v R (1994) 181 CLR Snook v London and West Riding Investments Ltd [1967] 2 QB 786; [1967] 1 All ER Sonenco (No 87) Pty Ltd v FCT (1992) 38 FCR 555; 24 ATR Southem v Smout [1964] 1 QB Sun Alliance Investments Pty Ltd (in liq) v FCT (2004) 55 ATR , 159, 161 Taxation Case B81 (1970) 70 ATC Taxpayer and Commissioner of Taxation, Re [2004] AATA Taxpayer and Deputy Commissioner of Taxation, Re (Case 26/97) (1997) 46 ALD 718; 97 ATC 296; 36 ATR 1, Taylor v Provan [1975] AC Texas Co (Australasia) Ltd v FCT (1940) 63 CLR 382; 5 ATD Uniqema Pty Ltd v Commissioner of State Revenue (2002) 50 ATR 91; [2002] ATC 4,449; [2002] VSC Vincent v Commissioner of Taxation (Cth) (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18; [2002] ATC 4,742; [2002] FCAFC Vincent v FCT (2002) 50 ATR Waterford v Commonwealth (1987) 163 CLR 54; 61 ALJR Williams v FCT (1972) 47 ALJR 370; 3 ATR WT Ramsay Ltd v IRC (1981) 11 ATR 752; [1982] AC , 214 XCo Pty Ltd v FCT (1971) 124 CLR 343; 45 ALJR Volume 33
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