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"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Western Australia v Brown	[2014] HCA 8; (2014) 306 ALR 168	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		35
Commissioner of State Revenue v Westnet Rail Holdings	[2013] WASCA 110; (2013) 45 WAR 140; (2013) 95 ATR 752	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Apr 2013	AustLII		4
(2013) 41 (3) Federal Law Review 497	(2013) 41 (3) Federal Law Review 497	Federal Law Review	Australia	circa 2013	HeinOnline / Informit		1
6 Act 2013	6 Act 2013		United Kingdom	circa 2013			1
R v Jo	[2012] QCA 356; (2012) 273 FLR 437; (2012) 227 A Crim R 396	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	18 Dec 2012	AustLII		7
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
Senior v Western Australia	[2012] NNTTA 86; (2012) 275 FLR 237	National Native Title Tribunal	Australia	26 Jul 2012	AustLII		3
Karingbal Traditional People Aboriginal Corporation v Santos GLNG Pty Ltd	[2011] FCA 1456	Federal Court of Australia	Australia - Commonwealth	16 Dec 2011	AustLII		1
"The Income Taxation of Native Title Agreements"	(2011) 39 (3) Federal Law Review 361	Federal Law Review	Australia	circa 2011	AustLII		1
Commissioner of Taxation v Anstis	[2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221	High Court of Australia	Australia - Commonwealth	11 Nov 2010	AustLII		43
QGC Pty Ltd v Bygrave (No 2)	[2010] FCA 1019; (2010) 189 FCR 412; (2010) 117 ALD 482	Federal Court of Australia	Australia - Commonwealth	17 Sep 2010	AustLII		20
"Black Fella Land -- White Fella Tax: changing the CGT implications of aboriginal/native title"	(2010) 25 Australian Tax Forum 397	Australian Tax Forum	Australia	circa 2010			1
"Unincorporated associations as entities: A matter of balance between regulation and facilitation?"	(2010) 28 Company and Securities Law Journal 197	Company and Securities Law Journal	Australia	circa 2010	Legal Online		4
"Native Title Payments and Their Tax Consequences: Is the Federal Government's Recommendation of a Withholding Tax the Best Approach?"	(2010) 33 University of New South Wales Law Journal 685	University of New South Wales Law Journal	Australia	circa 2010	AustLII		1
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
Western Desert Lands Aboriginal Corporation v Western Australia	[2009] NNTTA 49; (2009) 2 ALR 214; (2009) 232 FLR 169	National Native Title Tribunal	Australia	27 May 2009	AustLII		60
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Bodney v Bennell	[2008] FCAFC 63; (2008) 167 FCR 84; (2008) 249 ALR 300	Federal Court of Australia	Australia - Commonwealth	23 Apr 2008	AustLII		86
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Sorrento Medical Service Pty Ltd v Chief Executive, Dept of Main Roads	[2007] QCA 073; [2007] 2 Qd R 373; (2007) 151 LGERA 328	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	circa 2007	AustLII		15
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Griffiths v Northern Territory	[2006] FCA 903; (2007) 165 FCR 391; [2007] FCAFC 178	Federal Court of Australia	Australia - Commonwealth	circa 2006	AustLII		56
Rubibi Community v Western Australia (No 5)	[2005] FCA 1025	Federal Court of Australia	Australia - Commonwealth	29 Jul 2005	AustLII		32
State Revenue v Dick Smith Electronics	[2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117	High Court of Australia	Australia - Commonwealth	8 Feb 2005	AustLII		79
Members of the Yorta Yorta Aboriginal Community v Victoria	[2002] HCA 58; (2002) 214 CLR 422; 194 ALR 538; (2002) 77 ALJR 356	High Court of Australia	Australia - Commonwealth	12 Dec 2002	AustLII		433
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		612
Commonwealth of Australia v Yarmirr	[2001] HCA 56; (2001) 208 CLR 1; (2001) 184 ALR 113; (2001) 75 ALJR 1582; (2001) 22 Leg Rep 17	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII		276
"Transferring Native Title to a Body Corporate under the Native Title Act 1993 (Cth) - Can CGT Arise?"	(2000) 3 (2) Journal of Australian Taxation 155	Journal of Australian Taxation	Australia	circa 2000	AustLII		1
"Tax Implications to Native Title Holders of Compensation Payments"	(1999) 2 (5) Journal of Australian Taxation 345	Journal of Australian Taxation	Australia	circa 1999	Informit / LexisNexis		1
Kibby v Registrar of Titles	[1998] VSC 148; [1999] 1 VR 861	Supreme Court of Victoria	Australia - Victoria	25 Nov 1998	AustLII		26
Newcrest Mining (WA) Ltd v BHP Minerals Ltd & Commonwealth	[1997] HCA 38; (1997) 190 CLR 513; (1997) 147 ALR 42; (1997) 71 ALJR 1346; (1997) 13 Leg Rep 22	High Court of Australia	Australia - Commonwealth	14 Aug 1997	AustLII		331
Hornsby Council v Roads and Traffic Authority of New South Wales	(1997) 41 NSWLR 151		Australia - New South Wales	circa 1997	LexisNexis AU		33
Wik Peoples v Queensland	[1997] 1 Leg Rep 2; (1996) 71 ALJR 173; (1996) 141 ALR 129; (1996) 187 CLR 1; [1996] HCA 40	High Court of Australia	Australia - Commonwealth	circa 1996	LexisNexis AU		826
North Ganalanja Aboriginal Corporation & The Waanyi People v Queensland (Waanyi Case)	[1996] HCA 2; (1996) 185 CLR 595; (1996) 135 ALR 225; (1996) 70 ALJR 344; (1996) 40 ALD 129; [1996] 4 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII		290
City of Gosnells v Roberts	(1994) 12 WAR 437		Australia - Western Australia	circa 1994	LexisNexis AU		12
Barratt v Commissioner of Taxation	(1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		48
Mabo v Queensland (No 2)	[1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23	High Court of Australia	Australia - Commonwealth	circa 1992	AustLII		2268
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		187
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
Barrett v FCT	[1968] HCA 59; 118 CLR 666; 42 ALJR 235; 15 ATD 149	High Court of Australia	Australia - Commonwealth	9 Oct 1968	AustLII		8
Beswick v Beswick	[1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932	House of Lords	United Kingdom	29 Jun 1967	BAILII		170
Coulls v Bagot ’ s Executor and Trustee Co Ltd	[1967] HCA 3; (1967) 119 CLR 460; [1967] ALR 385; (1967) 40 ALJR 471	High Court of Australia	Australia - Commonwealth	21 Mar 1967	AustLII		222
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
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
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
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Just v FCT	[1949] ALR 438; (1949) 8 ATD 419; (1949) 4 AITR 185		Australia	circa 1949	LexisNexis AU		9
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		177
Gair v FCT	[1944] HCA 29; (1944) 71 CLR 388; [1944] ALR 394; (1944) 7 ATD 443	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		6
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		397
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Cameron v Hogan	[1934] HCA 24; (1934) 51 CLR 358; [1934] ALR 298	High Court of Australia	Australia - Commonwealth	3 Aug 1934	AustLII		219
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
FCT v Clarke	[1927] HCA 49; (1927) 40 CLR 246	High Court of Australia	Australia - Commonwealth	24 Nov 1927	AustLII		93
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