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Co and Commissioner of Taxation     2

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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII		60
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII		56
FCT v McPhail	[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346	High Court of Australia	Australia - Commonwealth	26 Mar 1968	AustLII		55
Rennell v Inland Revenue Commissioners	[1964] AC 173		United Kingdom	circa 1964	LexisNexis / Westlaw		10
20 CLR 116	20 CLR 116		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		1