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"Aspects of Section 26(a) of the Income Tax Assessment Act"   flag 

(1971-1972) 8 Melbourne University Law Review 276
Walter, J McI ; Myers, A J
Melbourne University Law Review
Australia

Legislation Cited

Legislation Name Provision
INCOME TAX ASSESSMENT ACT (Cth)
Income Tax Assessment Act 1930 (Cth)
Transfer of Land Act 1958 (Vic) s8, s9, s15, s16, s26
Lands Compensation Act 1928 (Vic)
Income Tax Regulations (WA) s26

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
Mercantile Credits Ltd v FCT [1971] HCA 1; 123 CLR 476; (1971) 45 ALJR 105; 2 ATR 141; 56 ATD 234 High Court of Australia Australia - Commonwealth 18 Jan 1971 AustLII flag 5
Eisner v FCT (1971) 2 ATR 3; (1971) 45 ALJR 110 Australia circa 1971 Legal Online / Westlaw flag 17
Eisner v FCT (1971) 71 ATC 4022,4028 Australia circa 1971 IntelliConnect flag 1
Point v FCT [No 2] [1970] HCA 55; (1970) 124 CLR 669; (1970) 2 ATR 119; 45 ALJR 104 High Court of Australia Australia - Commonwealth 10 Dec 1970 AustLII flag 6
Pacific Film Laboratories Pty Ltd v FCT [1970] HCA 36; (1970) 121 CLR 154; 44 ALJR 376; 1 ATR 771 High Court of Australia Australia - Commonwealth 9 Oct 1970 AustLII flag 50
"Some Further Thoughts on Section 26(a)" (1970) 44 Law Institute Journal 77 Law Institute Journal Australia - Victoria circa 1970 flag 1
"Loss Companies and s 26(a)" (1970) 44 Law Institute Journal 347 Law Institute Journal Australia - Victoria circa 1970 flag 1
Investment & Merchant Finance Corporation Ltd v FCT [1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 28
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 flag 80
(1970) 44 Australian Law Journal 135 (1970) 44 Australian Law Journal 135 Australian Law Journal Australia circa 1970 Legal Online flag 1
Kratzmann v Commissioner of Taxation (Cth) (1970) 44 ALJR 293; (1970) 1 ATR 827 Australia circa 1970 Legal Online / Westlaw flag 21
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 flag 25
Bernard Elsey Pty Ltd v FCT [1969] HCA 46; (1969) 121 CLR 119; (1969) 43 ALJR 423; 1 ATR 403 High Court of Australia Australia - Commonwealth 10 Oct 1969 AustLII flag 31
McRae v FCT [1969] HCA 19; (1969) 121 CLR 266; 43 ALJR 229; 1 ATR 118; 15 ATD 263 High Court of Australia Australia - Commonwealth 23 May 1969 AustLII flag 9
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 flag 25
"Recent developments in the practice of precedent–the triumph of common sense" (1969) 43 Australian Law Journal 3 Australian Law Journal Australia circa 1969 Legal Online flag 3
"Common Law - Tears in the Fabric, The" (1969-1970) 7 Melbourne University Law Review 97 Melbourne University Law Review Australia circa 1969 AustLII flag 2
(1969) 118 CLR 363 (1969) 118 CLR 363 Australia - Commonwealth circa 1969 Legal Online / Westlaw flag 1
(1969) 43 Australian Law Journal 81 (1969) 43 Australian Law Journal 81 Australian Law Journal Australia circa 1969 Legal Online flag 1
(1969) 118 CLR 365 (1969) 118 CLR 365 Australia - Commonwealth circa 1969 Legal Online / Westlaw flag 2
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 flag 39
Chapman (NT) v FCT [1968] HCA 4; (1968) 117 CLR 167; 15 ATD 21; 41 ALJR 315 High Court of Australia Australia - Commonwealth 1 Mar 1968 AustLII flag 19
White v Commissioner of Taxation (1968) 43 ALJR 26 Australia circa 1968 flag 4
Scharkie v FCT (1968) 10 AITR 678 Australia circa 1968 flag 1
(1968) 42 Australian Law Journal 27 (1968) 42 Australian Law Journal 27 Australian Law Journal Australia circa 1968 Legal Online flag 1
Spence v FCT [1967] HCA 32; (1967) 121 CLR 273; (1968) 42 ALJR 3; 15 ATD 80 High Court of Australia Australia - Commonwealth 4 Oct 1967 AustLII flag 15
(1967) 41 Aljr 3 (1967) 41 ALJR 3 Australia circa 1967 flag 1
Smithfield Pastoral Co Pty Ltd v FCT (1966) 10 AITR 9 Australia circa 1966 flag 2
Petrie v FCT (1966) 10 AITR 124 Australia circa 1966 flag 1
Petrie v FCT (1966) 10 AITR 126 Australia circa 1966 flag 1
Wall v Commissioner of Taxation (Cth) [1966] ALR 949; 13 ATD 530 Australia circa 1966 LexisNexis AU flag 2
Petrie v FCT (1966) 10 AITR 129 Australia circa 1966 flag 1
Gorton v FCT [1965] HCA 1; (1965) 113 CLR 604; 1 ATR 65; 13 ATD 458; 38 ALJR 353 High Court of Australia Australia - Commonwealth 16 Dec 1965 AustLII flag 38
Rowdell Pty Ltd v FCT [1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332 High Court of Australia Australia - Commonwealth 10 Dec 1963 AustLII flag 35
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 178
Bjelke-Petersen v Commissioner of Taxation (Cth) [1963] ALR 24; 12 ATD 487 Australia circa 1963 LexisNexis AU flag 1
(1961) 12 Atd 385 (1961) 12 ATD 385 Australia circa 1961 flag 1
Coburg Investment Co Pty Ltd v Commissioner of Taxation [1960] HCA 90; (1960) 104 CLR 650; [1961] ALR 278; (1960) 12 ATD 242; 34 ALJR 403 High Court of Australia Australia - Commonwealth 9 Dec 1960 AustLII flag 8
Buckland v FCT (1960) 12 ATD 108 Australia circa 1960 flag 1
Buckland v FCT [1960] ALR 600; (1960) 34 ALJR 60; (1960) 12 ATD 166 Australia circa 1960 LexisNexis AU flag 26
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 33
"Income tax note" (1958) 32 Australian Law Journal 230 Australian Law Journal Australia circa 1958 Legal Online flag 1
Plimmer v Commissioner of Inland Revenue (NZ) (1957) 11 ATD 480; (1957) 7 AITR 286 Australia circa 1957 flag 12
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 flag 41
(1956) 96 CLR 92 (1956) 96 CLR 92 Australia - Commonwealth circa 1956 Legal Online / Westlaw flag 1
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Pascoe v Commissioner of Taxation (1956) 30 Australian Law Journal 402 Australian Law Journal Australia circa 1956 Legal Online flag 32
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 flag 85
(1954) 4 CTBR (NS) 399 (1954) 4 CTBR (NS) 399 Australia circa 1954 flag 1
(1954) 91 CLR 231-2 (1954) 91 CLR 231-2 Australia - Commonwealth circa 1954 Legal Online / Westlaw flag 1
Watson v FCT [1953] HCA 98; (1953) 87 CLR 353; [1952] ALR 427; 9 ATD 426 High Court of Australia Australia - Commonwealth 10 Mar 1953 AustLII flag 36
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
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 flag 29
Hobart Bridge Co Ltd v FCT [1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225 High Court of Australia Australia - Commonwealth 22 Jun 1951 AustLII flag 58
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 flag 54
(1950) 81 CLR 288 (1950) 81 CLR 288 Australia - Commonwealth circa 1950 Legal Online / Westlaw flag 1
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
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 flag 77
FCT v Henderson [1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440 High Court of Australia Australia - Commonwealth 4 Jun 1943 AustLII flag 48
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
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 flag 245
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
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 flag 84
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
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 flag 30
Jolly v FCT [1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434 High Court of Australia Australia - Commonwealth 5 Mar 1934 AustLII flag 17
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 flag 70
Westminster Bank Ltd v Osler (1933) 17 Tax Cas 381 United Kingdom circa 1933 flag 1
Australia Ltd v FCT (1930) 44 CLR 530 Australia - Commonwealth circa 1930 Legal Online / Westlaw flag 117
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 flag 112
Royal Insurance Co Ltd v Stephen (1928) 14 Tax Cas 22; (1928) 44 TLR 630 United Kingdom circa 1928 LexisNexis flag 8
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
British Imperial Oil Co Ltd v FCT [1925] HCA 4; (1925) 35 CLR 422; 31 ALR 129 High Court of Australia Australia - Commonwealth 9 Apr 1925 AustLII flag 69
Blockey v FCT [1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 43
(1923) 31 CLR 19 (1923) 31 CLR 19 Australia - Commonwealth circa 1923 Legal Online / Westlaw flag 1
Commissioner of Taxes (Vic) v Melbourne Trust Ltd [1914] UKPCHCA 5; (1914) 18 CLR 413 Privy Council Australia 24 Jul 1914 AustLII flag 14
Commissioners of Taxation (NSW) v Mooney [1907] UKPCHCA 1; 4 CLR 1439 Privy Council Australia 4 Jul 1907 AustLII flag 7
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
Alexander Tennant v Robert Sinclair Smith [1892] UKHL 1; (1892) 3 Tax Cas 158; [1892] AC 150 House of Lords United Kingdom 14 Mar 1892 BAILII flag 20
Re Middleton (1876) 1 Tax Cas 109 United Kingdom circa 1876 flag 1
Jones v Skinner (1835) 5 LJCh 87 Court of Chancery United Kingdom circa 1835 flag 58
Southern Estates Pty Ltd v Commissioner of Taxation (Cth) 41 ALJR 122; 14 ATD 475 Australia flag 1
14 CTBR 243 14 CTBR 243 Australia flag 1
Smithfield Pastoral Co Pty Ltd v Commissioner of Taxation (Cth) 14 ATD 170 Australia flag 2
Darvall Estate Ltd v FCT 3 ATD 1 Australia flag 2
1 CLR 503 1 CLR 503 Australia - Commonwealth Legal Online / Westlaw flag 1
1 All Er 912 1 All ER 912 United Kingdom LexisNexis flag 1
1 Aljr 422 1 ALJR 422 Australia flag 1

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