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"Tax Implications to Native Title Holders of Compensation Payments"   flag 

(1999) 2 (5) Journal of Australian Taxation 344
Black, Warren
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s128U
Income Tax Assessment Act 1997 (Cth)
NATIVE TITLE ACT (Cth)
Racial Discrimination Act 1975 (Cth)
Mining Act 1978 (WA) s1, s2, s5, s6, s15, s17, s20, s25, s30, s35, s38, s40, s51, s56, s79, s104, s108, s109, s110, s112, s116, s128, s149, s160A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Part 2: The Tax Implications of Negotiated Mining Agreements" (1999) 2 Tax Specialist 230 Tax Specialist circa 1999 1
Dann v Western Australia [1997] FCA 332; (1997) 74 FCR 391; 144 ALR 1 Federal Court of Australia Australia - Commonwealth 8 May 1997 AustLII flag 212
"Native Title Payments : Tax Implications - Part 2 Assessability" (1997) 24 (11) Brief 15 Brief United Kingdom circa 1997 Informit flag 1
Re Koara People [1996] NNTTA 31; (1996) 132 FLR 73 National Native Title Tribunal Australia 23 Jul 1996 AustLII flag 93
Walley v Western Australia [1996] FCA 490; (1996) 137 ALR 561; (1996) 67 FCR 366 Federal Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 42
Wik Peoples v Queensland [1997] 1 Leg Rep 2; (1996) 71 ALJR 173; (1996) 141 ALR 129; (1996) 187 CLR 1; [1996] HCA 40 High Court of Australia Australia - Commonwealth circa 1996 LexisNexis AU flag 826
Re Waanyi Peoples (1995) 124 FLR 1; (1995) 129 ALR 118 Australia circa 1995 Legal Online / Westlaw flag 43
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 flag 10
Mabo v Queensland (No 2) [1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 2268
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 104
Mabo v Queensland [1988] HCA 69; (1988) 166 CLR 186; 83 ALR 14; 63 ALJR 84 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 321
Zim Properties v Proctor (Inspector of Taxes) (1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68 United Kingdom circa 1984 flag 22
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 flag 8
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
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
Thomas v Thomas   [1946] 1 All ER 170; 110 JP 203 United Kingdom circa 1946 LexisNexis flag 6
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
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 64
Currie v Misa [1875] UKLawRpExch 11; (1875-76) LR 1 AC 554; (1875) LR 10 Exch 153 Court of Exchequer United Kingdom 11 Feb 1875 CommonLII flag 97

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