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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
"Options"	(1967-1970) 3 Adelaide Law Review 197	Adelaide Law Review	Australia	circa 1968	AustLII		1
Re Van and FCT	[2002] AATA 1313; 51 ATR 1153	Administrative Appeals Tribunal	Australia	16 Dec 2002	AustLII		2
"Options Revisited"	(1989) 5 Australian Bar Review 168	Australian Bar Review	Australia	circa 1989	LexisNexis AU		1
"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
"Selling land separately from fixtures"	(2000) 74 Australian Law Journal 130	Australian Law Journal	Australia	circa 2000	Legal Online		8
"Options to acquire interests in land – freehold and leasehold"	(1982) 56 Australian Law Journal 576	Australian Law Journal	Australia	circa 1982	Legal Online		3
"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
[1991] Ch 536	[1991] Ch 536	Court of Chancery	United Kingdom	circa 1991	LexisNexis / Westlaw		1
Mountford v Scott	[1975] Ch 258; [1975] 1 All ER 198	Court of Chancery	United Kingdom	circa 1975	LexisNexis / Westlaw		12
Simmons v Midford	[1969] 2 Ch 415; [1969] 2 All ER 1269	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		12
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
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
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
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
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
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
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
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
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
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 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
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
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
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
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
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
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
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
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
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
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
Carter v Hyde	[1923] HCA 36; (1923) 33 CLR 115; 29 ALR 430	High Court of Australia	Australia - Commonwealth	16 Aug 1923	AustLII		136
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
"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
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
Bunny Industries Ltd v FSW Enterprises Pty Ltd	[1982] Qd R 712		Australia - Queensland	circa 1982	LexisNexis AU		22
Austin v United Dominions Corporation Ltd	[1984] 2 NSWLR 612		Australia - New South Wales	circa 1984	LexisNexis AU		21
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
Philip Morris Ltd v Commissioner of Taxation (Cth)	(1979) 38 FLR 383; (1979) 10 ATR 44		Australia	circa 1979	Legal Online / Westlaw		20
Withers v Nethersole	[1948] 1 All ER 400; 28 Tax Cas 501		United Kingdom	circa 1948	LexisNexis		9
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
Amco Enterprises Pty Ltd v Wade	[1968] Qd R 445		Australia - Queensland	circa 1968	LexisNexis AU		3
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw		63
[1936] Act 103	[1936] Act 103		United Kingdom	circa 1936			1
FCT v Everett	(1980) 143 CLR 444		Australia - Commonwealth	circa 1980	Legal Online / Westlaw		1
(1989) 14 NSWLR 577	(1989) 14 NSWLR 577		Australia - New South Wales	circa 1989	LexisNexis AU		1
Europa Oil (NZ) Ltd v Irc (NZ) (No 2)	(1976) 5 ATR 744		Australia	circa 1976	Legal Online / Westlaw		6
(1923) 33 CLR 15	(1923) 33 CLR 15		Australia - Commonwealth	circa 1923	Legal Online / Westlaw		1
Stanton v FCT	(1955) 6 AITR 216		Australia	circa 1955			1
Granby Pty Ltd v FCT	(1985) 30 ATR 440		Australia	circa 1985	Legal Online / Westlaw		1
(1795) 6 TR 320; 101 Er 573	(1795) 6 TR 320; 101 ER 573		United Kingdom	circa 1795	CommonLII		54
McCauley v FCT	(1944) 3 AITR 67		Australia	circa 1944			1
Corporate Affairs Commission v ASC Timber Pty Ltd	[1989] NSWLR 577		Australia - New South Wales	circa 1989	LexisNexis AU		2