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"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
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		320
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
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		96
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		89
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		84
Western Gold Mines NL v Commissioner of Taxation (WA)	[1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453	High Court of Australia	Australia - Commonwealth	24 Feb 1938	AustLII		84
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		84
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
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
Tucker v Granada Motorway Services Ltd	(1979) 53 Tax Cas 92		United Kingdom	circa 1979			11
Inland Revenue Commissioners v Church Commissioners for England	[1977] AC 329		United Kingdom	circa 1977	LexisNexis / Westlaw		9
BP Australia Ltd v C of T	[1966] AC 244		United Kingdom	circa 1966	LexisNexis / Westlaw		4
"Lease Incentives and the Gain Theory of Income"	(1998) 1 Journal of Australian Taxation 136	Journal of Australian Taxation	Australia	circa 1998	Informit / LexisNexis		2
"When will Lease Incentives be of an Income Nature?"	(1998) 1 Journal of Australian Taxation 14	Journal of Australian Taxation	Australia	circa 1998	Informit / LexisNexis		2
(1999) 34 Taxation in Australia 198	(1999) 34 Taxation in Australia 198	Taxation in Australia	Australia	circa 1999			1
"Lease Incentive Payments and Capital Gains Tax Provisions"	(1999) 2 Journal of Australian Taxation 102	Journal of Australian Taxation	Australia	circa 1999	Informit / LexisNexis		1
"Transferring Native Title to a Body Corporate under the Native Title Act 1993 (Cth) -- Can CGT Arise?"	(1999) 3 Journal of Australian Taxation 155	Journal of Australian Taxation	Australia	circa 1999	Informit / LexisNexis		1
"New directions for section 25: the significance of Cooling's case"	(1990) 19 Australian Tax Review 158	Australian Tax Review	Australia	circa 1990	Legal Online / Informit		1