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FCT v Williams     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII		3
San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 4023	Administrative Appeals Tribunal	Australia	9 Oct 2020	AustLII
WWXY and Commissioner of Taxation	[2015] AATA 130	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		1
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
Re Taxpayer and FCT	[2005] AATA 1156; 61 ATR 1086	Administrative Appeals Tribunal	Australia	22 Nov 2005	AustLII		1
Shell Petroleum Co Ltd v FCT	[2005] FCA 982; (2005) 60 ATR 173	Federal Court of Australia	Australia - Commonwealth	21 Jul 2005	AustLII		6
McCorkell and Commissioner of Taxation	[1998] AATA 562; 39 ATR 1112	Administrative Appeals Tribunal	Australia	28 Jul 1998	AustLII		2
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
QT96/187 and Commissioner of Taxation	[1996] AATA 330; 34 ATR 1008	Administrative Appeals Tribunal	Australia	25 Sep 1996	AustLII
Josef Gutwenger v Commissioner of Taxation	[1995] FCA 1044	Federal Court of Australia	Australia - Commonwealth	31 Jan 1995	AustLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Joseph Gutwenger v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1187; 28 ATR 329	Federal Court of Australia	Australia - Commonwealth	30 Jun 1994	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR TR92/3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/3 - Income tax: whether profits on isolated transactions are income	[1992] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Paul Richard Abeles and Peter Weingarten Abeles v FCT	[1991] FCA 394; 22 ATR 504	Federal Court of Australia	Australia - Commonwealth	23 Aug 1991	AustLII		1
Skyes v Commissioner of Inland Revenue	[1991] FJHC 115	High Court of Fiji	Fiji	25 Jul 1991	PacLII
It 2637 - Income Tax: Private Companies : Loans Or Advances Which Represent Distributions of Profits	[1991] ATOITR IT2637	Australian Taxation Office	Australia - Commonwealth	6 Jun 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
N87/3358 and Commissioner of Taxation	[1990] AATA 167; (1990) 21 ATR 3466	Administrative Appeals Tribunal	Australia	6 Jul 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
VT87/2154, VT88/622 and Commissioner of Taxation	[1989] AATA 433; 20 ATR 3728	Administrative Appeals Tribunal	Australia	15 Jun 1989	AustLII
Commissioner of Inland Revenue v Woodward [1989] FJLawRp 4	(1989) 35 FLR 48		Australia	3 Mar 1989	PacLII
CIR v Woodward	(1988) 34 FLR 19		Australia	3 Mar 1989	PacLII		1
Statham v FCT	[1988] FCA 463; (1988) 16 ALD 723; (1988) 20 ATR 228	Federal Court of Australia	Australia - Commonwealth	23 Dec 1988	AustLII		29
VT86/1117 and Commissioner of Taxation	[1988] AATA 301; 19 ATR 3959	Administrative Appeals Tribunal	Australia	11 Oct 1988	AustLII
NT86/8760 and Commissioner of Taxation	[1988] AATA 269; 19 ATR 3905	Administrative Appeals Tribunal	Australia	8 Sep 1988	AustLII
Re Memorex Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 440	Federal Court of Australia	Australia - Commonwealth	2 Dec 1987	AustLII
Ferguson v Commissioner of Inland Revenue	[1986] FJCOR 1	Fiji Court of Review	Fiji	16 Oct 1986	PacLII
Woodward v Commissioner of Inland Revenue	[1985] FJCOR 1	Fiji Court of Review	Fiji	7 Nov 1985	PacLII
Cross v Commissioner of Inland Revenue HC Timaru GR131/80	[1985] NZHC 586; (1985) 8 TRNZ 455; (1985) 7 NZTC 5,054	High Court of New Zealand	New Zealand	22 Apr 1985	NZLII		4
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
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
FCT v Bidencope	[1978] HCA 23; (1978) 140 CLR 533; 20 ALR 77; 8 ATR 639; 52 ALJR 551	High Court of Australia	Australia - Commonwealth	14 Jun 1978	AustLII		21
Burnside v FCT	[1977] HCA 66; (1977) 138 CLR 23; 17 ALR 459; 52 ALJR 162; 8 ATR 305	High Court of Australia	Australia - Commonwealth	22 Dec 1977	AustLII		11
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII		200
Gauci v Commissioner of Taxation of the Commonwealth Australia	[1975] WASC 66	Supreme Court of Western Australia	Australia - Western Australia	8 Jul 1975	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"DownUnderAllOver Developments around the country"	(2003) 28 (2) Alternative Law Journal 97	Editors	Australia	circa 2003	AustLII
"Defend Thyself!"	(2003) 28 (2) Alternative Law Journal 65	Hands, Tatum; Davies, Danielle	Australia	circa 2003	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System"	[1987] UNSWLawJl 27	Krever, Rick	Australia	circa 1987	AustLII
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd "	(1983-1985) 10 Sydney Law Review 143	Wong, Elaine	Australia	circa 1985	AustLII
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII		63
Jacob v Commissioner of Taxation (Cth)	(1971) 45 ALJR 568; 2 ATR 608		Australia	circa 1971	Legal Online / Westlaw		14
Eisner v FCT	(1971) 2 ATR 3; (1971) 45 ALJR 110		Australia	circa 1971	Legal Online / Westlaw		17
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		80
Elsey v FCT	[1969] HCA 48; (1969) 121 CLR 99; (1969) 43 ALJR 415; 1 ATR 389	High Court of Australia	Australia - Commonwealth	10 Oct 1969	AustLII		25
FCT v McClelland	[1969] HCA 72; 118 CLR 353; 41 ALJR 227; 14 ATD 529	High Court of Australia	Australia - Commonwealth	28 Feb 1969	AustLII		25
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
has changed	[1967] HCA 44	High Court of Australia	Australia - Commonwealth	circa 1967	AustLII		1
Buckland v FCT	[1960] ALR 600; (1960) 34 ALJR 60; (1960) 12 ATD 166		Australia	circa 1960	LexisNexis AU		26
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		185
Burrell v Davis	(1958) 38 Tax Cas 307		United Kingdom	circa 1958			1
Bankruptcy (Fox's Estate) v FCT	[1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII		41
Pascoe v FCT	(1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402		Australia	circa 1956			107
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1141
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII		85
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		77
Evans v Deputy FCT (SA)	[1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301	High Court of Australia	Australia - Commonwealth	13 Feb 1936	AustLII		30
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194