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Premier Automatic Ticket Issuers Ltd v FCT     70

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Winlina Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 1080	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2019	AustLII
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Disputant Trustee v Commissioner of Inland Revenue	[2016] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	25 Nov 2016	NZLII
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997	[2014] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997	[2014] ATOTR TR2014/7	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Commissioner of Taxation v Crown Insurance Services Ltd	[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		35
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
Re Lombe	[2011] NSWSC 1536; (2011) 87 ACSR 84; (2011) 87 ASCR 84	Supreme Court of New South Wales	Australia - New South Wales	14 Dec 2011	AustLII		24
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD TD2011/24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?	[2011] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Bell and Commonwealth Scientific and Research Organisation (CSIRO)	[2007] AATA 1569; 96 ALD 450; 46 AAR 1	Administrative Appeals Tribunal	Australia	20 Jul 2007	AustLII		3
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
Campbell v Gebo Investments (Labuan) Ltd	[2005] NSWSC 544; 190 FLR 209; 54 ACSR 111; 23 ACLC 1181	Supreme Court of New South Wales	Australia - New South Wales	9 Jun 2005	AustLII		23
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
Unisys Corporation v FCT	[2002] NSWSC 1115; 51 ATR 386	Supreme Court of New South Wales	Australia - New South Wales	4 Dec 2002	AustLII		8
McCurry v FCT	[1998] FCA 512; (1998) 39 ATR 121	Federal Court of Australia	Australia - Commonwealth	15 May 1998	AustLII		9
George Casimaty v Commissioner of Taxation	[1997] FCA 1388	Federal Court of Australia	Australia - Commonwealth	10 Dec 1997	AustLII		1
WT95/16/18 and Deputy Commissioner of Taxation	[1996] AATA 284; 33 ATR 1178	Administrative Appeals Tribunal	Australia	9 Aug 1996	AustLII
Hammerton and Comcare	[1995] AATA 63; (1995) 21 AAR 204	Administrative Appeals Tribunal	Australia	10 Mar 1995	AustLII		21
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
FH Faulding and Co Ltd v Commissioner of Taxation	[1994] FCA 1492; (1994) 54 FCR 75; (1994) 126 ALR 561; (1994) 29 ATR 475; 35 ALD 291	Federal Court of Australia	Australia - Commonwealth	18 Nov 1994	AustLII		17
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation	[1993] FCA 276; (1993) 25 ATR 344	Federal Court of Australia	Australia - Commonwealth	7 Jun 1993	AustLII		9
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
Wright v City of Brighton	[1991] SASC 3074	Supreme Court of South Australia	Australia - South Australia	24 Oct 1991	AustLII
Re Traknew Holdings Pty Ltd v Commissioner of Taxation	[1991] FCA 129	Federal Court of Australia	Australia - Commonwealth	11 Apr 1991	AustLII
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
VT87/3976 and Commissioner of Taxation	[1990] AATA 189; 21 ATR 3610	Administrative Appeals Tribunal	Australia	17 Aug 1990	AustLII
Re Taxation Appeals	[1990] AATA 191	Administrative Appeals Tribunal	Australia	17 Aug 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
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
WT84/491-492 and Commissioner of Taxation	[1989] AATA 403; 20 ATR 3568	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII
NT87/3955 and Commissioner of Taxation	[1989] AATA 7; 20 ATR 3255	Administrative Appeals Tribunal	Australia	20 Jan 1989	AustLII
TT88/98 and Commissioner of Taxation	[1988] AATA 367; 20 ATR 3182	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
Re Gunter Thiel v the Commissioner of Taxation	[1988] FCA 443	Federal Court of Australia	Australia - Commonwealth	20 Dec 1988	AustLII
Re Moana Sand Pty Ltd v Commissioner of Taxation of Commonwealth of Australia	[1988] FCA 401	Federal Court of Australia	Australia - Commonwealth	21 Nov 1988	AustLII		1
Smith v Commissioner of Inland Revenue HC Christchurch M410/85	[1988] NZHC 2165	High Court of New Zealand	New Zealand	30 Mar 1988	NZLII
O'Toole v Commissioner of Inland Revenue HC Auckland M1581/83	[1985] NZHC 1022; (1985) 8 TRNZ 481; (1985) 7 NZTC 5,045	High Court of New Zealand	New Zealand	19 Apr 1985	NZLII		4
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
Smith v Capewell	[1979] HCA 48; (1979) 142 CLR 509; (1979) 26 ALR 507; 53 ALJR 725	High Court of Australia	Australia - Commonwealth	4 Oct 1979	AustLII		41
Margan v Commissioner of Inland Revenue M1017/73	[1978] NZHC 320; (1978) 3 NZTC 61,259	High Court of New Zealand	New Zealand	27 Apr 1978	NZLII
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Burnside v Commissioner of Taxation of the Commonwealth of Australia	[1976] SASC 2999	Supreme Court of South Australia	Australia - South Australia	4 Aug 1976	AustLII
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
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		46
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
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
Dolores Hay McClelland v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1970] UKPC 26	Privy Council	United Kingdom	2 Nov 1970	BAILII
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
Elder's Trustee and Executor Co Ltd v FCT	[1961] HCA 1; (1961) 104 CLR 12; [1961] ALR 291; 12 ATD 265; 34 ALJR 446	High Court of Australia	Australia - Commonwealth	12 Jan 1961	AustLII		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
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
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
Tariff Reinsurances Ltd v Commissioner of Taxes	[1938] ArgusLawRp 19; (1938) 44 ALR 185	Argus Law Reports	Australia	4 Apr 1938	AustLII
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic)	[1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186	High Court of Australia	Australia - Commonwealth	4 Apr 1938	AustLII		32
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic)	[1937] VicLawRp 55; [1938] VLR 17; [1938] ALR 12; 4 ATD 371		Australia - Victoria	29 Sep 1937	AustLII
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Californian Oil Products Ltd (In Liquidation) v The FCT	[1934] ArgusLawRp 63; (1934) 40 ALR 339	Argus Law Reports	Australia	24 Aug 1934	AustLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Sentencing	[1988] ALRC 44	Australian Law Reform Commission	Australia	circa 1988	AustLII		3

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
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'"	(1997) 9 Bond Law Review 35	Wills, Michelle	Australia	circa 1997	AustLII		1
"The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission"	[1994] RevenueLawJl 2	Cassidy, Julie	Australia	circa 1994	AustLII
"Taxation of Profits from the Sale of Personal Property"	(1981) 5 Otago Law Review 114	Alston, Andrew	New Zealand	circa 1981	NZLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Premier Automatic Ticket Issuers Ltd v Commissioner of Taxation (NSW)	[1932] NSWStRp 79; (1932) 33 SR (NSW) 107; 50 WN (NSW) 58; 2 ATD 196	Supreme Court of New South Wales	Australia - New South Wales	25 Nov 1932	AustLII		2
English Scottish & Australian Bank Ltd v IRC	[1932] AC 238; [1931] All ER 212		United Kingdom	circa 1932	LexisNexis / Westlaw		17
Commissioner of Taxes v British Australian Wool Realization Association	[1931] AC 224; 100 LJPC 28; 47 TLR 57		United Kingdom	circa 1931	LexisNexis / Westlaw		28
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
FCT v Clarke	[1927] HCA 49; (1927) 40 CLR 246	High Court of Australia	Australia - Commonwealth	24 Nov 1927	AustLII		93
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam	(1926) 11 Tax Cas 232		United Kingdom	circa 1926			12
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Commissioner of Taxation (WA) v Newman	[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341	High Court of Australia	Australia - Commonwealth	9 Sep 1921	AustLII		26
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW)	[1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306	High Court of Australia	Australia - Commonwealth	18 Apr 1921	AustLII		19
Rand v Alberni Land Co Ltd	(1920) 7 Tax Cas 629		United Kingdom	circa 1920			13
Commissioner of Taxes (Vic) v Melbourne Trust Ltd	[1914] UKPCHCA 5; (1914) 18 CLR 413	Privy Council	Australia	24 Jul 1914	AustLII		14
Commissioner of Taxes v Melbourne Trust	[1914] UKLawRpAC 41; [1914] AC 1001		United Kingdom	24 Jul 1914	CommonLII		45
Tebrau (Johore) Rubber Syndicate Ltd v Farmer	(1910) 5 Tax Cas 658		United Kingdom	circa 1910			6
Hudson's Bay Co v Stevens	(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709		United Kingdom	circa 1909	LexisNexis		32
Lovell & Christmas, Ld v Commissioner of Taxes	[1907] UKLawRpAC 56; [1908] AC 46		United Kingdom	31 Oct 1907	CommonLII		25