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Smith v FCT     9

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Allen and Commissioner of Taxation (Taxation)	[2021] AATA 2768	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
NKCX and Commissioner of Taxation (Taxation)	[2019] AATA 124	Administrative Appeals Tribunal	Australia	13 Feb 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Ypfd and FCT Re	[2014] AATA 9	Administrative Appeals Tribunal	Australia	10 Jan 2014	AustLII		2
Re The Taxpayer and Commissioner of Taxation	[2011] AATA 545; (2011) 84 ATR 659	Administrative Appeals Tribunal	Australia	5 Aug 2011	AustLII		3
Deputy Commissioner of Taxation v Chemical Trustee Ltd	[2010] FCA 1297; (2010) 81 ATR 237	Federal Court of Australia	Australia - Commonwealth	25 Nov 2010	AustLII		16
Deputy Commissioner of Taxation v Southgate Investments Funds Ltd	[2010] FCA 1298; (2010) 81 ATR 220	Federal Court of Australia	Australia - Commonwealth	25 Nov 2010	AustLII		15
Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 2)	[2010] FCA 1296; (2010) 81 ATR 40	Federal Court of Australia	Australia - Commonwealth	25 Nov 2010	AustLII		26

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		83
Shields and Commissioner of Taxation	[1999] AATA 4; (1999) 41 ATR 1042	Administrative Appeals Tribunal	Australia	11 Jan 1999	AustLII		10
FCT v Radnor Pty Ltd	(1991) 102 ALR 187; (1991) 22 ATR 344		Australia	circa 1991	LexisNexis AU		34
AAT Case 6297	(1990) 21 ATR 3747		Australia	circa 1990	Legal Online / Westlaw		9
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII		1101
Ferguson v FCT	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		129
Trent Investments Pty Ltd v FCT	(1976) 10 ALR 58		Australia	circa 1976	LexisNexis AU		3
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
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		107
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
Erichsen v Last	[1881] UKLawRpKQB 165; LR 8 QBD 414		United Kingdom	6 Dec 1881	CommonLII		43
Firth v Commissioner of Taxation (Cth)	189 ALR 472; 48 ATR 93		Australia	circa 1971	LexisNexis AU		1