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Cooling v Commissioner of Taxation (Cth)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Re Huggins; Ex parte Huggins	(1882) 51 LJCh 935	Court of Chancery	United Kingdom	circa 1882			4
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		340
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		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		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		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		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		32
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		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		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		107
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		192
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		50
FCT v Squatting Investment Co Ltd	[1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36	Privy Council	Australia - Commonwealth	21 Jan 1954	AustLII		25
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		96
Kosciusko Thredbo Pty Ltd v FCT	84 ATC 4,043		Australia	circa 1954	IntelliConnect		1
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
Lambe v Inland Revenue Commissioners	(1934) 1 KB 178		United Kingdom	circa 1934	LexisNexis / Westlaw		8
Austrotel Corporation Pty Ltd v Commissioner of Taxation (Cth)	51 ALJR 54; 6 ATR 493		Australia		Legal Online / Westlaw		2
FCT v Reynolds	(1981) 81 ATC 4,131		Australia		IntelliConnect		2
Sherwin v Barnes	(1931) 16 Tax Cas 278		United Kingdom	circa 1931			4
Ducker v Rees Roturbo Development Syndicate	[1928] AC 132		United Kingdom	circa 1928	LexisNexis / Westlaw		35
183 All Er 417	183 All ER 417		United Kingdom	circa 1928	LexisNexis		1
Calvert v Wainwright	[1947] KB 526; (1947) 1 All ER 282		United Kingdom	circa 1947	LexisNexis / Westlaw		7
Taxation, Commissioner of (Cth) v Harris	37 FLR 325; 10 ATR 84		Australia		Legal Online / Westlaw		2
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		80
Wilson v Mannooch	(1937) 3 All ER 120; 21 Tax Cas 178		United Kingdom	circa 1937	LexisNexis		2
Wicks v Firth	[1983] 2 WLR 34		United Kingdom	circa 1983	LexisNexis / Westlaw		3
Ryall v Hoare	[1923] 2 KB 447; 8 Tax Cas 521		United Kingdom	circa 1923	LexisNexis / Westlaw		19
FCT v Spedley Securities Ltd	(1988) 88 ATC 4,126		Australia	circa 1988	IntelliConnect		3