Summer Session 2009-10

lec > subject pages > taxation and revenue law > useful links
 
 
 
USEFUL LINKS
 
Note on the Useful Links page:
For prescribed cases and legislation please refer to the current Subject Guide. Content on the Useful Links page is provided for additional and sometimes historical research and comparison.
 
RESEARCH AND UNIVERSITY SITES 


Australian Taxation Studies Program
- UNSW
Australian Taxation Index - Flinders University

GOVERNMENT SITES


Australian Taxation Office
Welcome to Tax Reform - ATO tax reform information website
Commonwealth Treasury

ONLINE PUBLICATIONS

Australian Tax Practice
 
LEGISLATION 

Income Tax Assessment Act 1997
 
Income Tax Assessment Act 1936 
Fringe Benefits Tax Assessment Act
CASES AVAILABLE ON THE INTERNET 

General principles
 
Gregory v DFCT (1937) 57 CLR 774 
Koitaki Para Rubber Estates v FCT (1940) 64 CLR 15 
Malayan Shipping Co v FCT (1946) 71 CLR 156 
FCT v French (1957) 98 CLR 398 
FCT v Mitchum (1965) 113 CLR 401 
FCT v United Aircraft Corporation (1943) 68 CLR 525 
C of T (SA) v Executor Trustee (Carden's Case) (1938) 63 CLR 108 
J Rowe and Sons v FCT (1971) 124 CLR 421 
Henderson v FCT (1970) 119 CLR 612 
Arthur Murray (NSW) v FCT (1965) 114 CLR 314 

Income from personal services 
FCT v Dixon (1952) 86 CLR 540 
Hayes v FCT (1956) 96 CLR 47 
Scott v FCT (1966) 117 CLR 514 
Smith v FCT (1988) 164 CLR 513 

 Income from property 
Egerton Warburton v DFCT (1934) 51 CLR 568 
McCauley v FCT (1944) 69 CLR 235 
Stanton v FCT (1955) 92 CLR 630 
FCT v Sherritt Gordon Mines (1977) 137 CLR 612 

Income from a business 
Scottish Australian Mining Co v FCT (1950) 81 CLR 188 
London Australia Investment Co v FCT (1977) 138 CLR 106 
Australasian Jam Co v FCT (1953) 88 CLR 23 
Dickenson v FCT (1958) 98 CLR 460 
Heavy Minerals v FCT (1966) 115 CLR 512 
McLaurin v FCT (1961) 104 CLR 381 
Allsop v FCT (1965) 113 CLR 341 

Allowable deductions 
Ronpibon Tin v FCT (1949) 78 CLR 47 
Herald and Weekly Times v FCT (1932) 48 CLR 113 
Nevill v FCT (1937) 56 CLR 290 
FCT v James Flood (1953) 88 CLR 492 
Sun Newspapers and Associated Newspapers v FCT (1938) 61 CLR 337 
B P Australia v FCT (1965) 112 CLR 386 
Lunney and Hayley v FCT (1958) 100 CLR 478 
FCT v Finn (1961) 106 CLR 60 
FCT v Western Suburbs Cinemas (1952) 86 CLR 102 
W Thomas and Co v FCT (1965) 115 CLR 58 
Lindsay v FCT (1960-1961) 106 CLR 377 
Wangaratta Woollen Mills v FCT (1969) 119 CLR 1 

Partnerships 
Robert Coldstream Partnership v FCT (1943) 68 CLR 391 

Trusts and the taxation of children 
FCT v Whiting (1943) 68 CLR 199 
Taylor v FCT (1969) 119 CLR 444 
Truesdale v FCT (1970) 120 CLR 353 
Hobbs v FCT (1957) 98 CLR 151 

General anti-avoidance provisions 
Peabody v FCT (1994) 94 ATC 4663 

 

 


 

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