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TR 2005/13 - Income tax: tax deductible gifts - what is a gift    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Internal Revenue v Duberstein	363 US 278; 4 L Ed 1218; 4 L Ed 2d 1218; 80 SCt 1190	United States Supreme Court	United States	13 Jun 1960	WorldLII		787
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		305
Re Australian Elizabethan Theatre Trust	[1991] FCA 344; (1991) 30 FCR 491; (1991) 102 ALR 681; 5 ACSR 587; 5 ASCR 587	Federal Court of Australia	Australia - Commonwealth	2 Aug 1991	AustLII		155
Milroy v Lord	[1862] EngR 951; [1861-73] All ER 783; 4 De GF & J 264; 45 ER 1185; [1862] De GF & J 264; (1862) 31 LJCh 798; 7 LT 178	Court of Chancery	United Kingdom	circa 1862	CommonLII		155
Ord Forrest Pty Ltd v FCT	[1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66	High Court of Australia	Australia - Commonwealth	7 Mar 1974	AustLII		95
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93
Commissioner of Internal Revenue v LoBue	351 US 243; 100 L Ed 1142; 76 SCt 800	United States Supreme Court	United States	28 May 1956	WorldLII		86
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
Brunker v Perpetual Trustee Co Ltd	[1937] HCA 29; (1937) 57 CLR 555; [1937] ALR 349; (1937) 11 ALJR 108	High Court of Australia	Australia - Commonwealth	10 Jun 1937	AustLII		72
Re Rose	[1952] Ch 499; [1952] 1 All ER 1217	Court of Chancery	United Kingdom	circa 1952	LexisNexis / Westlaw		69
O'Mara v Harris	77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48		Australia - Commonwealth	8 Sep 1948	AustLII		59
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
Robertson v United States	343 US 711; 96 L Ed 1237; 72 SCt 994	United States Supreme Court	United States	2 Jun 1952	WorldLII		40
Collector of Imposts (Vic) v Cuming Campbell Investments Pty Ltd	[1940] HCA 17; 63 CLR 619; [1940] ALR 246	High Court of Australia	Australia - Commonwealth	19 Aug 1940	AustLII		29
FCT v Coppleson	[1981] FCA 166; 39 ALR 30; (1981) 57 FLR 234; (1981) 12 ATR 358; 6 ACLR 428	Federal Court of Australia	Australia - Commonwealth	30 Oct 1981	AustLII		17
Cyprus Mines Corporation v Commissioner of Taxation (Cth)	(1978) 36 FLR 295; (1978) 22 ALR 322; (1978) 9 ATR 33		Australia	circa 1978	Legal Online / Westlaw		11
1 Act 2004	1 Act 2004		United Kingdom	circa 2004			5
Taxation, Commissioner of (Cth) v Clendon Investments Pty Ltd	(1977) 7 ATR 493		Australia	circa 1977	Legal Online / Westlaw		5
Re Taxation Appeals	[1991] AATA 117; (1991) 22 ATR 3166	Administrative Appeals Tribunal	Australia	9 May 1991	AustLII		4
Bray v Commissioner of Taxation (Cth)	17 ALR 328; (1977) 7 ATR 780		Australia	circa 1978	LexisNexis AU		4
Klopper v Deputy Commissioner of Taxation	(1997) 34 ATR 650		Australia	circa 1997	Legal Online / Westlaw		3
Hodges v FCT; AAT Case 12,314	(1997) 37 ATR 1091		Australia	circa 1997	Legal Online / Westlaw		3
Co and Commissioner of Taxation	[2000] AATA 100; (2000) 43 ATR 1337	Administrative Appeals Tribunal	Australia	14 Feb 2000	AustLII		2
(1985) 28 CTBR (NS) Case 49	(1985) 28 CTBR (NS) Case 49		Australia	circa 1985			2
(1973) 19 CTBR (NS) Case 4	(1973) 19 CTBR (NS) Case 4		Australia	circa 1973			2
37 Atr 1095	37 ATR 1095		Australia		Legal Online / Westlaw		2
11 Atr 164	11 ATR 164		Australia		Legal Online / Westlaw		2