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TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
O ’ Grady v Northern Queensland Co Ltd	[1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743	High Court of Australia	Australia - Commonwealth	12 Apr 1990	AustLII		306
Esso Petroleum Co Ltd v Harper's Garage (Stourport) Ltd	[1967] UKHL 1; [1968] AC 269; [1967] 1 All ER 699; [1967] 2 WLR 871	House of Lords	United Kingdom	23 Feb 1967	BAILII		217
Amoco Australia Pty Ltd v Rocca Bros Motor Engineering Co Pty Ltd	[1973] HCA 40; (1973) 133 CLR 288; 1 ALR 385; 47 ALJR 681	High Court of Australia	Australia - Commonwealth	11 Oct 1973	AustLII		198
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
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII		169
McGraw-Hinds (Aust) Pty Ltd v Smith	[1979] HCA 19; (1979) 144 CLR 633; (1979) 24 ALR 175; (1979) 53 ALJR 423	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		128
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
Bacchus Marsh Concentrated Milk Co Ltd (in Liq) v Joseph Nathan & Co Ltd	[1919] HCA 18; (1919) 26 CLR 410	High Court of Australia	Australia - Commonwealth	12 May 1919	AustLII		114
Mordecai v Mordecai	(1988) 12 NSWLR 58; 6 ACLC 370; 12 ACLR 751		Australia - New South Wales	circa 1988	LexisNexis AU		71
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231		Australia - Commonwealth	12 Feb 1992	AustLII		62
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
Box v Commissioner of Taxation	[1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71	High Court of Australia	Australia - Commonwealth	17 Nov 1952	AustLII		48
Hepples v Commissioner of Taxation	[1991] HCA 39; (1991) 102 ALR 497; (1991) 22 ATR 465; (1991) 65 ALJR 650	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		31
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
Wyatt v Kreglinger and Fernau	[1933] 1 KB 793		United Kingdom	circa 1933	LexisNexis / Westlaw		16
Naval Military & Airforce Club of South Australia (Inc) v FCT	[1994] FCA 1123; (1994) 51 FCR 154; (1994) 122 ALR 201; (1994) 83 LGERA 332; (1994) 28 ATR 161; (1994) 32 ALD 385	Federal Court of Australia	Australia - Commonwealth	27 May 1994	AustLII		10
Tuite v Exelby	(1992) 25 ATR 81		Australia	circa 1992	Legal Online / Westlaw		10
Minister v Matford Nominees Pty Ltd	[1973] 2 NSWLR 58		Australia - New South Wales	circa 1973	LexisNexis AU		9
FCT v Bill Wissler (Agencies) Pty Ltd	(1985) 81 FLR 471; (1985) 16 ATR 952		Australia	circa 1985	Legal Online / Westlaw		8
QT93/45 and Commissioner of Taxation	[1994] AATA 117; (1994) 28 ATR 1108	Administrative Appeals Tribunal	Australia	29 Apr 1994	AustLII		7
Jarrold v Boustead	(1964) 3 All ER 76		United Kingdom	circa 1964	LexisNexis		7
Paykel v Commissioner of Taxation	(1994) 49 FCR 41; 126 ALR 248; (1994) 28 ATR 92	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		5
Kirby v Thorn EMI	(1987) 60 Tax Cas 519; [1987] BTC 462		United Kingdom	circa 1987			5
Taxation, Federal Commissioner of v Woite	(1982) 31 SASR 223; (1982) 64 FLR 199; (1982) 13 ATR 579	Supreme Court of South Australia	Australia - South Australia	circa 1982	Legal Online / Westlaw		4
Great Western Railway Co v Owners of SS Mostyn	[1927] AC 57		United Kingdom	circa 1927	LexisNexis / Westlaw		3
[1987] BTC 62	[1987] BTC 62		United Kingdom	circa 1987			2
Eastern National Omnibus Co Ltd v IRC	(1938) 3 All ER 526		United Kingdom	circa 1938	LexisNexis		2
[1895-1899] All Er 864	[1895-1899] All ER 864		United Kingdom	circa 1895	LexisNexis		2
412-413 Atd 274	412-413 ATD 274		Australia	circa 1938			2
173 CLR 528	173 CLR 528		Australia - Commonwealth	circa 1938	Legal Online / Westlaw		2
22 Atr 488	22 ATR 488		Australia		Legal Online / Westlaw		2