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It 2660 - Income Tax: Definition of Royalties    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Stanton v FCT	[1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1	High Court of Australia	Australia - Commonwealth	24 Oct 1955	AustLII		45
FCT v Sherritt Gordon Mines Ltd	[1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		35
McCauley v FCT	[1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427	High Court of Australia	Australia - Commonwealth	28 Jul 1944	AustLII		34
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis		26
Evans Medical Supplies Ltd v Moriarty	[1957] 3 All ER 718; (1957) 37 Tax Cas 540		United Kingdom	circa 1957	LexisNexis		11
Aktiebolaget Volvo v Commissioner of Taxation (Cth)	(1978) 36 FLR 334; (1978) 8 ATR 747		Australia	circa 1978	Legal Online / Westlaw		9
Barrett v FCT	[1968] HCA 59; 118 CLR 666; 42 ALJR 235; 15 ATD 149	High Court of Australia	Australia - Commonwealth	9 Oct 1968	AustLII		8
IR Commissioners v Longmans Green & Co Ltd	(1932) 17 Tax Cas 272		United Kingdom	circa 1932			7
J Gadsden & Co Ltd v Commr of IR (NZ)	(1964) 14 ATD 18		Australia	circa 1964			2
Case No 103/1975	20 CTBR (NS) 593		Australia	circa 1975			1
Mills v Jones	(1929) 14 Tax Cas 769		United Kingdom	circa 1929			1
Constantinesco v R	(1927) 11 Tax Cas 730		United Kingdom	circa 1927			1
20 CTBR (NS) Case 64	20 CTBR (NS) Case 64		Australia	circa 1978			1