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Taxpayer and Commissioner of Taxation     1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
""A fair crack of the WIP""	(2000) 74 (10) Law Institute Journal 55	Jacomb, Brian; Coombes, David	Australia - Victoria	circa 2000	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		170
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales	[1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		3889
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		385
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		313
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		15
Inland Revenue Comrs v Wesleyan and General Assurance Society &nbsp	[1946] 2 All ER 749		United Kingdom	circa 1946	LexisNexis		5
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		124
Commissioners of Inland Revenue v Ramsay	[1935] All ER 847; (1935) 20 Tax Cas 79		United Kingdom	circa 1935	LexisNexis		20
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Seymour v Reed	[1927] AC 554		United Kingdom	circa 1927	LexisNexis / Westlaw		18
Bruges and Gow, Re SC Wellington	[1926] NZGazLawRp 167; [1926] NZLR 893; (1926) 28 GLR 26	New Zealand Gazette Law Reports	New Zealand	17 Nov 1926	NZLII		2