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Cooling v Commissioner of Taxation (Cth)   flag 

[1989] FCA 301; 88 ALR 557; 20 ATR 711
Federal Court of Australia
Australia - Commonwealth
9th August, 1989

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Spedley Securities Ltd (1988) 88 ATC 4,126 Australia circa 1988 IntelliConnect flag 3
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Wicks v Firth [1983] 2 WLR 34 United Kingdom circa 1983 LexisNexis / Westlaw flag 3
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
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 25
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797 High Court of Australia Australia - Commonwealth 31 Jan 1974 AustLII flag 15
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
Shepherd v FCT [1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739 High Court of Australia Australia - Commonwealth 17 Dec 1965 AustLII flag 94
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
FCT v Squatting Investment Co Ltd [1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36 Privy Council Australia - Commonwealth 21 Jan 1954 AustLII flag 25
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
Calvert v Wainwright [1947] KB 526; (1947) 1 All ER 282 United Kingdom circa 1947 LexisNexis / Westlaw flag 7
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
Wilson v Mannooch (1937) 3 All ER 120; 21 Tax Cas 178 United Kingdom circa 1937 LexisNexis flag 2
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
Lambe v Inland Revenue Commissioners (1934) 1 KB 178 United Kingdom circa 1934 LexisNexis / Westlaw flag 8
Sherwin v Barnes (1931) 16 Tax Cas 278 United Kingdom circa 1931 flag 4
Ducker v Rees Roturbo Development Syndicate [1928] AC 132 United Kingdom circa 1928 LexisNexis / Westlaw flag 35
Ryall v Hoare [1923] 2 KB 447; 8 Tax Cas 521 United Kingdom circa 1923 LexisNexis / Westlaw flag 19
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
Re Huggins; Ex parte Huggins (1882) 51 LJCh 935 Court of Chancery United Kingdom circa 1882 flag 4
183 All Er 417 183 All ER 417 United Kingdom LexisNexis flag 1
Kosciusko Thredbo Pty Ltd v FCT 84 ATC 4,043 Australia IntelliConnect flag 1
FCT v Reynolds (1981) 81 ATC 4,131 Australia IntelliConnect flag 2
Austrotel Corporation Pty Ltd v Commissioner of Taxation (Cth) 51 ALJR 54; 6 ATR 493 Australia Legal Online / Westlaw flag 2
Taxation, Commissioner of (Cth) v Harris 37 FLR 325; 10 ATR 84 Australia Legal Online / Westlaw flag 2

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