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Re Taxation Appeals     4

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method	[1996] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method	[1996] ATOTR TR96/1	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Abrahams v FCT	[1944] HCA 32; (1944) 70 CLR 23	High Court of Australia	Australia - Commonwealth	23 Nov 1944	AustLII		86
CSD v Executor Trustee and Agency Co of South Australia Ltd (Clifford's Case)	(1947) 74 CLR 359		Australia - Commonwealth	circa 1947	Legal Online / Westlaw		1
Lee v Lee's Air Farming Ltd	[1961] AC 12		United Kingdom	circa 1961	LexisNexis / Westlaw		165
McCathie v The FCT	[1944] HCA 9; (1944) 69 CLR 1; (1944) 18 ALJR 21	High Court of Australia	Australia - Commonwealth	28 Apr 1944	AustLII		179
Spencer v Commonwealth of Australia	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
Tikva Investments Pty Ltd v FCT	[1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38	High Court of Australia	Australia - Commonwealth	20 Dec 1972	AustLII		13