"The Impact of Property Law and Contractual Principles in Taxation Law"

[2004] RevenueLawJl 6

Hart, Geoffrey

Revenue Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Electronic Transactions Act (Cth)	s1
Income Tax Assessment Act 1997 (Cth)
Sale of Goods Act 1923 (NSW)	s1, s5, s22, s23, s25, s35
Sale of Goods Act 1896 (Qld)	s3
Finance Act 1971	s40

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII	17
Re Van and FCT	[2002] AATA 1313; 51 ATR 1153	Administrative Appeals Tribunal	Australia	16 Dec 2002	AustLII	2
"Selling fixtures separately from land; Mortgages and the paper register; Easements; Permitted use and indefeasibility"	(2001) 75 Australian Law Journal 405	Australian Law Journal	Australia	circa 2001	Legal Online	4
"Flogging A Dead Horse - Postal Acceptance Rule and Email"	(2001) 17 Journal of Contract Law 151	Journal of Contract Law	Australia	circa 2001	LexisNexis AU	5
Brooks v Commissioner of Taxation	[2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35	Federal Court of Australia	Australia - Commonwealth	9 Jun 2000	AustLII	46
"Selling land separately from fixtures"	(2000) 74 Australian Law Journal 130	Australian Law Journal	Australia	circa 2000	Legal Online	8
Metal Manufactures Ltd v FCT	[1999] FCA 1712; (1999) 43 ATR 375	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII	38
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII	12
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII	90
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	369
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw	63
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII	38
Ashgrove Pty Ltd v Commissioner of Taxation	(1994) 53 FCR 452; (1994) 124 ALR 315; (1994) 28 ATR 512; (1994) 94 ATC 4,549	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw	13
"The grant of easements and capital gains tax – has the commissioner lost his way?"	(1994) 23 Australian Tax Review 64	Australian Tax Review	Australia	circa 1994	Legal Online / Informit	1
Elmslie v FCT	[1993] FCA 549; (1993) 46 FCR 576; 118 ALR 357; 26 ATR 611	Federal Court of Australia	Australia - Commonwealth	19 Nov 1993	AustLII	34
Commissioner of Taxation v Citibank Ltd	(1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	29
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
[1991] Ch 536	[1991] Ch 536	Court of Chancery	United Kingdom	circa 1991	LexisNexis / Westlaw	1
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII	65
Corporate Affairs Commission v ASC Timber Pty Ltd	[1989] NSWLR 577		Australia - New South Wales	circa 1989	LexisNexis AU	2
Commissioner of Taxation v Emmakell Pty Ltd	[1989] FCA 34; (1990) 22 FCR 157; 98 ALR 539; (1990) 21 ATR 346	Federal Court of Australia	Australia - Commonwealth	28 Feb 1989	AustLII	41
(1989) 14 NSWLR 577	(1989) 14 NSWLR 577		Australia - New South Wales	circa 1989	LexisNexis AU	1
"Options Revisited"	(1989) 5 Australian Bar Review 168	Australian Bar Review	Australia	circa 1989	LexisNexis AU	1
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII	367
Booth v FCT	[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40	High Court of Australia	Australia - Commonwealth	16 Dec 1987	AustLII	38
Commissioner of Taxation v Just Jeans Pty Ltd	(1987) 16 FCR 110; 72 ALR 213; (1987) 18 ATR 775; 8 IPR 622	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	23
Emanuel (Rundle Mall) Pty Ltd v Commissioner of Stamps	(1986) 41 SASR 122	Supreme Court of South Australia	Australia - South Australia	circa 1986	Legal Online / Westlaw	10
Granby Pty Ltd v FCT	(1985) 30 ATR 440		Australia	circa 1985	Legal Online / Westlaw	1
Austin v United Dominions Corporation Ltd	[1984] 2 NSWLR 612		Australia - New South Wales	circa 1984	LexisNexis AU	21
Bunny Industries Ltd v FSW Enterprises Pty Ltd	[1982] Qd R 712		Australia - Queensland	circa 1982	LexisNexis AU	22
"Options to acquire interests in land – freehold and leasehold"	(1982) 56 Australian Law Journal 576	Australian Law Journal	Australia	circa 1982	Legal Online	3
Australian Softwood Forests Pty Ltd v Attorney-General (NSW)	[1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659	High Court of Australia	Australia - Commonwealth	18 Sep 1981	AustLII	212
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII	240
FCT v Everett	(1980) 143 CLR 444		Australia - Commonwealth	circa 1980	Legal Online / Westlaw	1
Philip Morris Ltd v Commissioner of Taxation (Cth)	(1979) 38 FLR 383; (1979) 10 ATR 44		Australia	circa 1979	Legal Online / Westlaw	20
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII	14
Europa Oil (NZ) Ltd v Irc (NZ) (No 2)	(1976) 5 ATR 744		Australia	circa 1976	Legal Online / Westlaw	6
Mountford v Scott	[1975] Ch 258; [1975] 1 All ER 198	Court of Chancery	United Kingdom	circa 1975	LexisNexis / Westlaw	12
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII	64
Simmons v Midford	[1969] 2 Ch 415; [1969] 2 All ER 1269	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw	12
Amco Enterprises Pty Ltd v Wade	[1968] Qd R 445		Australia - Queensland	circa 1968	LexisNexis AU	3
"Options"	(1967-1970) 3 Adelaide Law Review 197	Adelaide Law Review	Australia	circa 1968	AustLII	1
Mills v Stokman	[1967] HCA 15; (1967) 116 CLR 61; 41 ALJR 16	High Court of Australia	Australia - Commonwealth	19 May 1967	AustLII	87
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII	94
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII	304
Kay's Leasing Corporation Pty Ltd v CSR Provident Fund Nominees Pty Ltd	[1962] VicRp 62; [1962] VR 429		Australia - Victoria	10 Apr 1962	AustLII	39
Braham v Walker	[1961] HCA 7; (1961) 104 CLR 366; [1961] ALR 402; (1961) 7 LGRA 167; (1961) 34 ALJR 459	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII	40
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
Stanton v FCT	(1955) 6 AITR 216		Australia	circa 1955		1
Cavallari v Premier Refrigeration Co Pty Ltd	[1952] HCA 26; (1952) 85 CLR 20	High Court of Australia	Australia - Commonwealth	29 May 1952	AustLII	50
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII	77
Withers v Nethersole	[1948] 1 All ER 400; 28 Tax Cas 501		United Kingdom	circa 1948	LexisNexis	9
Automatic Fire Sprinklers Pty Ltd v Watson	[1946] HCA 25; (1946) 72 CLR 435; [1946] ALR 390	High Court of Australia	Australia - Commonwealth	23 Aug 1946	AustLII	456
McCauley v FCT	(1944) 3 AITR 67		Australia	circa 1944		1
Palette Shoes Pty Ltd v Krohn	[1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432	High Court of Australia	Australia - Commonwealth	circa 1937	AustLII	107
Commissioner of Taxes (Qld) v Camphin	[1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147	High Court of Australia	Australia - Commonwealth	25 Jun 1937	AustLII	74
[1936] Act 103	[1936] Act 103		United Kingdom	circa 1936		1
Carter v Hyde	[1923] HCA 36; (1923) 33 CLR 115; 29 ALR 430	High Court of Australia	Australia - Commonwealth	16 Aug 1923	AustLII	136
(1923) 33 CLR 15	(1923) 33 CLR 15		Australia - Commonwealth	circa 1923	Legal Online / Westlaw	1
Niesmann v Collingridge	[1921] HCA 19; (1921) 29 CLR 177; 27 ALR 209; 854 CA 70	High Court of Australia	Australia - Commonwealth	2 May 1921	AustLII	92
Goldsbrough Mort & Co Ltd v Quinn	[1910] HCA 20; (1910) 10 CLR 674; (1911) 17 ALR 42	High Court of Australia	Australia - Commonwealth	19 May 1910	AustLII	90
Samuel Allen & Sons, Ld, In re	[1907] UKLawRpCh 9; [1907] 1 Ch 575	Court of Chancery	United Kingdom	22 Jan 1907	CommonLII	15
Hobson v Gorringe	[1896] UKLawRpCh 188; [1897] 1 Ch 182	Court of Chancery	United Kingdom	19 Dec 1896	CommonLII	51
Jarms v Jarms	(1893) 63 LJCh 10; 69 LT 412; 9 TLR 631	Court of Chancery	United Kingdom	circa 1893		6
(1795) 6 TR 320; 101 Er 573	(1795) 6 TR 320; 101 ER 573		United Kingdom	circa 1795	CommonLII	54

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