LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Taxation, Commissioner of v Firstenberg     14

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McPhee and Inspector-General in Bankruptcy	[2011] AATA 322	Administrative Appeals Tribunal	Australia	13 May 2011	AustLII		2
Re Delandro and Commissioner of Taxation	[2006] AATA 859; 64 ATR 1129	Administrative Appeals Tribunal	Australia	6 Oct 2006	AustLII		5
Tan Seng Kiah v R	[2001] NTCCA 1; (2001) 160 FLR 26; (2001) 120 A Crim R 365; (2001) 10 NTLR 128	Supreme Court of the Northern Territory - Court of Criminal Appeal	Australia - Northern Territory	8 Mar 2001	AustLII		4
TR 98/1 - Income tax: determination of income; receipts versus earnings	[1998] ATOTR TR98/1	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/1 - Income tax: determination of income; receipts versus earnings	[1998] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR TR97/7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions	[1992] ATOITR IT2682	Australian Taxation Office	Australia - Commonwealth	21 May 1992	AustLII
Somaghi v Minister for Immigration, Local Government and Ethnic Affairs	[1991] FCA 501; (1991) 31 FCR 100; (1991) 102 ALR 339; 24 ALD 671	Federal Court of Australia	Australia - Commonwealth	28 Oct 1991	AustLII		467

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"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
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		74
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		142
(1970) 114 CLR 612	(1970) 114 CLR 612		Australia - Commonwealth	circa 1970	Legal Online / Westlaw		1
(1971) 45 Aljr 428; (1970) 124 CLR 421	(1971) 45 ALJR 428; (1970) 124 CLR 421		Australia - Commonwealth	circa 1970	Legal Online / Westlaw		2
Bird and Partners	[1969] HCA 14	High Court of Australia	Australia - Commonwealth	circa 1969	AustLII		6
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Buckland v FCT	(1960) 8 AITR 66		Australia	circa 1960			8
Buckland v FCT	[1960] ALR 600; (1960) 34 ALJR 60; (1960) 12 ATD 166		Australia	circa 1960	LexisNexis AU		26
Yarra Glen and Lilydale Hunt Club v FCT	[1954] HCA 55; 90 CLR 348; 10 ATD 393	High Court of Australia	Australia - Commonwealth	29 Oct 1954	AustLII		1
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
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		36
Rich, J; Caltex Ltd v FCT	(1953) 5 AITR 638		Australia	circa 1953			1
George v FCT	[1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		194
FCT v Shaw	[1950] HCA 2; (1950) 80 CLR 1	High Court of Australia	Australia - Commonwealth	30 Mar 1950	AustLII		9
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII		199
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
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		245
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		251
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Commissioners of Inland Revenue v Morrison	[1932] SC 638; 17 Tax Cas 325		United Kingdom - Scotland	circa 1932			9
Malleson, Stewart, Stawell & Nankivell v Williams	[1930] VicLawRp 41; [1930] VLR 410; [1930] ALR 310		Australia - Victoria	2 Oct 1930	AustLII		29
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
FCT v Clarke	[1927] HCA 49; (1927) 40 CLR 246	High Court of Australia	Australia - Commonwealth	24 Nov 1927	AustLII		93
FCT v St Helens Farm (ACT) Pty Ltd	(1927) 39 CLR 468; 34 ALR 23		Australia - Commonwealth	11 Apr 1927	AustLII		34
Perriott v Commissioner of Taxation	[1922] NSWStRp 81; (1922) 23 SR (NSW) 118; 40 WN (NSW) 1	Supreme Court of New South Wales	Australia - New South Wales	19 Dec 1922	AustLII		7
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194
Coghlan v McKay	[1902] ArgusLawRp 65; (1902) 8 ALR 155	Argus Law Reports	Australia	31 Jul 1902	AustLII		3
Cutter v Powell	(1793) 6 TR 320			circa 1793			54