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Taxation Law

This subject contains a comprehensive list of the cases covered in the study of Tax Law, including Income and Residency Rules, Capital Gains Tax, Deductions, Company Tax, Partnerships, Trusts, Anti Avoidance, Assessments, Objections and Appeals available in Tax Law.

"A really simple explanation of the cases in Tax Law, thankyou for making it easier to understand"
- Grace, CPA student
Allied Mills Industries v FCT (1989) 89 ATC 4365
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Allsop v FCT (1965) 113 CLR 341
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Arthur Murray (NSW) v FCT (1965) 114 CLR 314
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Australasian Jam Co v FCT (1953) 88 CLR 23
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Avondale Motors (Parts) v FCT (1971) 71 ATC 4101
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BP Australia Ltd v FCT (1965) 112 CLR 386
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Brajkovich v FCT (1989) 20 ATR 1570; ATC 5227
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Brent v FCT (1971) 125 CLR 418; 71 ATC 4195
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Broken Hill Theatres Pty Ltd v FCT (1952) 85 CLR 423
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C of T (SA) v Executor Trustee (Carden's Case) (1938) 63 CLR 108
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C of T (Vic) v Phillips (1936) 55 CLR 144
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Californian Copper Syndicate v Harris (1904) 5 TC 159
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Californian Oil Products Ltd v FCT (1934) 52 CLR 28
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Charles Moore & Co (WA) Pty Ltd v FCT (1956) 95 CLR 344
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Commissioner of Taxation v Anstis (2010) 241 CLR 443
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Dickenson v FCT (1958) 98 CLR 460
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Egerton Warburton v DFCT (1934) 51 CLR 568
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Esquire Nominees v FCT (1973) 73 ATC 4114
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Evans v FCT (1989) 89 ATC 4540
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FCT v Applegate (1979) 79 ATC 4307
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FCT v Bamford (2010) 240 CLR 481
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FCT v Blake (1984) ATC 4661
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FCT v Citibank (1989) 89 ATC 4268
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FCT v Cooke and Sherden (1980) 80 ATC 4140
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FCT v Cyclone Scaffolding (1987) 87 ATC 5083
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FCT v Dixon (1952) 86 CLR 540
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FCT v Everett (1980) 80 ATC 4076; 143 CLR 440
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FCT v Faichney (1972) 129 CLR 38; 72 ATC 4245
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FCT v Finn (1961) 106 CLR 60
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FCT v Firstenberg (1976) 76 ATC 4141
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FCT v French (1957) 98 CLR 398
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FCT v Happ (1952) 9 ATD 447
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FCT v Harris (1980) ATC 4238
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FCT v Hart (2004) 217 CLR 216
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FCT v James Flood (1953) 88 CLR 492
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FCT v Jenkins (1982) 82 ATC 4098
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FCT v Mitchum (1965) 113 CLR 401
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FCT v Myer Emporium (1987) 87 ATC 4363
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FCT v Sherritt Gordon Mines (1977) 137 CLR 612
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FCT v Snowden & Willson Pty Ltd (1958) 99 CLR 431
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FCT v Spedley Securities (1988) 88 ATC 4126
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FCT v Spotless Services Ltd (1996) 186 CLR 404
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FCT v Suttons Motors (Chullora) Wholesale Pty Ltd 85 ATC 4398
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FCT v Total Holdings (Aust) (1979) 79 ATC 4279
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FCT v United Aircraft Corporation (1943) 68 CLR 525
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FCT v Walker (1985) 85 ATC 4179
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FCT v Western Suburbs Cinemas (1952) 86 CLR 102
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FCT v Whitfords Beach (1982) 82 ATC 4031
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FCT v Whiting (1943) 68 CLR 199
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Ferguson v FCT (1979) 79 ATC 4261
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Fletcher & Ors v FCT (1991) 173 CLR 1
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Forsyth v FCT (1981) 81 ATC 4157
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GP International Pipecoaters v FCT (1988) 88 ATC 4823
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Gregory v DFCT (1937) 57 CLR 774
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H R Sinclair v FCT (1966) 14 ATD 194
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Hallstroms Pty Ltd v FCT (1946) 72 CLR 634
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Handley v FCT (1981) 81 ATC 4165
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Hayes v FCT (1956) 96 CLR 47
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Heavy Minerals v FCT (1966) 115 CLR 512
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Herald and Weekly Times v FCT (1932) 48 CLR 113
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Higgs (Inspector of Taxes) v Olivier [1951] 1 Ch 899
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Hobbs v FCT (1957) 98 CLR 151
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IRC v Lysaght [1928] AC 234
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IRC v Ramsay [1935] 1 All ER 847
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J Rowe and Sons v FCT (1971) 124 CLR 421
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JNG Knowles & Associates Pty Ltd v FCT 2000 ATC 4151
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John Fairfax & Sons Pty Ltd v FCT (1959) 101 CLR 30 –
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Just v FCT (1949) 8 ATD 419
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Koitaki Para Rubber Estates v FCT (1940) 64 CLR 15
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Kosciusko Thredbo v FCT (1984) 84 ATC 4043
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Law Shipping Co v IRC (1924) 12 TC 621
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Levene v IRC [1928] AC 217
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Lindsay v FCT (1960-1961) 106 CLR 377
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Lodge v FCT (1972) 72 ATC 4174
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Lomax v Peter Dixon and Son [1943] 1 KB 671
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London Australia Investment Co v FCT (1977) 138 CLR 106
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Lunney and Hayley v FCT (1958) 100 CLR 478
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Magna Alloys and Research v FCT (1980) 80 ATC 4542
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Malayan Shipping Co v FCT (1946) 71 CLR 156
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Martin v FCT (1953) 90 CLR 470
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McCauley v FCT (1944) 69 CLR 235
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McIntosh v FCT (1979) 79 ATC 4325
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McLaurin v FCT (1961) 104 CLR 381
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Memorex v FCT (1987) 87 ATC 5034
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Mount Isa Mines v FCT (1992) 176 CLR 141; 24 ATR 261; 92 ATC 4755
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Murray v Imperial Chemical Industries [1967] 2 All ER 980
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Nevill v FCT (1937) 56 CLR 290
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Odeon Associated Theatres v Jones [1972] 1 All ER 681
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Peabody v FCT (1994) 94 ATC 4663
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Placer Pacific Management Pty Ltd v FCT (1995) ATC 4459
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Reseck v FCT (1975) 75 ATC 4213
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Ronpibon Tin v FCT (1949) 78 CLR 47
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Scott v FCT (1966) 117 CLR 514
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Scottish Australian Mining Co v FCT (1950) 81 CLR 188
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Sea Shepherd Australia Limited v FCT 2013 ATC 20-397
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Stanton v FCT (1955) 92 CLR 630
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Sun Newspapers and Associated Newspapers v FCT (1938) 61CLR 337
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Taylor v FCT (1969) 119 CLR 444
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Tennant v Smith [1892] AC 150
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Thomas v FCT (1972) 72 ATC 4094
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Thorpe Nominees Pty Ltd v FCT 88 ATC 4886
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Trautwein v FCT (1936) 56 CLR 196
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Truesdale v FCT (1970) 120 CLR 353
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Ure v FCT (1981) 81 ATC 4100
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Van den Berghs v Clark [1935] AC 431
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W Nevill & Co Ltd v FCT (1937) 56 CLR 290
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W Thomas and Co v FCT (1965) 115 CLR 58
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Wangaratta Woollen Mills v FCT (1969) 119 CLR 1
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Westfield v FCT (1991) 91 ATC 4234
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