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Blockey v FCT   flag  43

[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79
High Court of Australia
Australia - Commonwealth
13th March, 1923

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Murphy v Victoria (No 2) [2014] VSC 404 Supreme Court of Victoria Australia - Victoria 10 Sep 2014 AustLII flag 3
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
QT2000/29 and Commission of Taxation [2001] AATA 965; (2001) 48 ATR 1176 Administrative Appeals Tribunal Australia 28 Nov 2001 AustLII flag 2
Secretary, Department of Family & Community Services v Cantlay [2000] FCA 345; (2000) 59 ALD 472 Federal Court of Australia Australia - Commonwealth 24 Mar 2000 AustLII flag 8
Cantlay and Secretary, Department of Family and Community Services [1999] AATA 725; 57 ALD 473 Administrative Appeals Tribunal Australia 29 Sep 1999 AustLII flag 1
"Guardian allowance: whether payable when care of child shared equally between parents" [1999] SocSecRpr 86 Liden, Susanne Australia circa 1999 AustLII flag
"Parenting payment: carries on a business" [1999] SocSecRpr 87 Noone, Mary Anne Australia circa 1999 AustLII flag
Secretary to the Department of Social Security v Mary Elizabeth Ekis [1998] FCA 940 Federal Court of Australia Australia - Commonwealth 6 Aug 1998 AustLII flag
McCurry v FCT [1998] FCA 512; (1998) 39 ATR 121 Federal Court of Australia Australia - Commonwealth 15 May 1998 AustLII flag 9
Richard Ian Mills and Secretary, Department of Social Security [1997] AATA 243 Administrative Appeals Tribunal Australia 18 Jul 1997 AustLII flag
Erini Hellen Panagis and Secretary, Department of Social Security [1997] AATA 66 Administrative Appeals Tribunal Australia 5 Mar 1997 AustLII flag
TR 92/3 - Income tax: whether profits on isolated transactions are income [1992] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/3 - Income tax: whether profits on isolated transactions are income [1992] ATOTR TR92/3 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
Selimovski and Secretary, Department of Social Security [1989] AATA 307 Administrative Appeals Tribunal Australia 15 Feb 1989 AustLII flag
Read v Commonwealth [1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313 High Court of Australia Australia - Commonwealth 2 Jun 1988 AustLII flag 135
Re Taxation Appeals [1987] AATA 434 Administrative Appeals Tribunal Australia 7 Dec 1987 AustLII flag
AT86/292-295 and Commissioner of Taxation [1987] AATA 789; 18 ATR 3903 Administrative Appeals Tribunal Australia 25 Sep 1987 AustLII flag
Re Esther Shafer and Director-General of Social Security [1983] AATA 278 Administrative Appeals Tribunal Australia 19 Aug 1983 AustLII flag
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 flag 281
McClelland v FCT [1970] UKPCHCA 1 Privy Council Australia 2 Nov 1970 AustLII flag 1
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
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
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
Rex v Lee [1950] ArgusLawRp 55; (1950) 57 ALR 517 Argus Law Reports Australia 23 Jun 1950 AustLII flag
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 76
Commissioner of Taxes (Qld) v Camphin [1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147 High Court of Australia Australia - Commonwealth 25 Jun 1937 AustLII flag 74
Allen v Redding [1934] ArgusLawRp 6; (1934) 40 ALR 94 Argus Law Reports Australia 14 Mar 1934 AustLII flag
Jolly v FCT [1934] ArgusLawRp 5; (1934) 40 ALR 86 Argus Law Reports Australia 6 Mar 1934 AustLII flag
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 The FCT [1933] ArgusLawRp 108; (1934) 40 ALR 109 Argus Law Reports Australia 17 Nov 1933 AustLII flag
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
Coglan v FCT [1932] HCA 23; 47 CLR 109; 2 ATD 78 High Court of Australia Australia - Commonwealth 7 Jul 1932 AustLII flag 2
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
Thomas v FCT [1923] HCA 43 High Court of Australia Australia - Commonwealth 21 Sep 1923 AustLII flag
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1
"Choosing the Right Joint Venture Structure for a Farmin or Farmout" (2002) 5 Journal of Australian Taxation 60 Birch, Charles Australia circa 2002 AustLII flag 7
"Guardian allowance: whether payable when care of child shared equally between parents" [1999] SocSecRpr 86 Liden, Susanne Australia circa 1999 AustLII flag
"Parenting payment: carries on a business" [1999] SocSecRpr 87 Noone, Mary Anne Australia circa 1999 AustLII flag
"When will Lease Incentives be of an Income Nature?" [1998] JlATax 3 Barkoczy, Stephen; Bellamy, Neil Australia circa 1998 AustLII flag
"The Concern of Assessable Income - Has It Changed?" [1991] RevenueLawJl 7 Bitomsky, Greg Australia circa 1991 AustLII flag
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag
"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 flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)
Income Tax Assessment Act 1915 (Cth)
Justices Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Blockey v The Commissioner of Taxation [1923] ArgusLawRp 8; (1923) 29 ALR 79 Argus Law Reports Australia circa 1923 AustLII flag 1
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
In re The Income Tax Acts In re The Melbourne Trust Ltd [1912] ArgusLawRp 57; (1912) 18 ALR 243 Argus Law Reports Australia 4 Jun 1912 AustLII flag 1
Webb v The Australian Deposit and Mortgage Bank Ltd [1910] ArgusLawRp 89; (1910) 11 CLR 223; 16 ALR 446 Argus Law Reports Australia - Commonwealth 8 Sep 1910 AustLII flag 15
Taxation Commissioners v Mooney [1907] UKLawRpAC 34; [1907] AC 342 United Kingdom 4 Jul 1907 CommonLII flag 5
Schroder v Hebbard [1906] VicLawRp 123; [1906] ArgusLawRp 170; [1907] VLR 107; 13 ALR 141; 29 ALT 1 Australia - Victoria 28 Nov 1906 AustLII flag 10
Quat Quatta Co's Case, Ex p [1906] ArgusLawRp 148; [1906] VicLawRp 105; [1907] VLR 54; 12 ALR 526; 28 ALT 100 Argus Law Reports Australia 12 Oct 1906 AustLII flag 4
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
In re AB, a Taxpayer [1901] ArgusLawRp 29; (1901) 7 ALR 93 Argus Law Reports Australia 17 Apr 1901 AustLII flag 2
Re Griffin; Ex parte Board of Trade (1890) 60 LJQB 235 United Kingdom circa 1890 flag 44
101 LT 9 101 LT 9 United Kingdom circa 1910 flag 1
27 VLR 39 27 VLR 39 Australia - Victoria circa 1910 flag 4
8 Ch 330 8 Ch 330 Court of Chancery United Kingdom LexisNexis / Westlaw flag 1
T Beynon & Co v Ogg 7 Tax Cas 125 United Kingdom circa 1910 flag 6
5 Tax Cas 058 5 Tax Cas 058 United Kingdom circa 1910 flag 1

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