LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Journal Article | Law Reform Reports Referring to this Journal Article | Law Journal Articles Referring to this Journal Article | Legislation Cited | Cases and Articles Cited

Help

"Interpreting the Australian income tax definition of 'ordinary income': ritual incantation or analysis, when examined through the lens of early twentieth century linguistic philosophy?"   flag  1

(2018) 16 E-Journal of Tax Research 2
Burtonp, Mark
E-Journal of Tax Research
Australia

Cases Referring to this Journal Article

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cheung v Commissioner of Taxation [2024] FCA 1370 Federal Court of Australia Australia - Commonwealth 29 Nov 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax (Management) Act 1928 (NSW)
Meat Industry (Amendment) Act 1932 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"A review of judicial references to the dictum of Jordan CJ, expressed in Scott v Commissioner of Taxation, in elaborating the meaning of "income" for the purposes of the Australian income tax" (2017) 9 Journal of Australian Taxation 297 Journal of Australian Taxation Australia circa 2017 Informit / LexisNexis flag 1
"Wittgenstein on Why Tax Law is Comprehensible" [2015] 2 British Tax Review 252 British Tax Review United Kingdom circa 2015 Westlaw flag 1
"The Reality and Indispensability of Legislative Intentions" (2014) 36 Sydney Law Review 39 Sydney Law Review Australia circa 2014 AustLII flag 26
"Why Write Judgments?" (2014) 36 Sydney Law Review 189 Sydney Law Review Australia circa 2014 AustLII flag 20
"Law – Complexity and Moral Clarity" (2013) 40 (6) Brief 25 Brief United Kingdom circa 2013 Informit flag 2
"The Objectivity of Morality, Rules, and Law: A Conceptual Map" (2013) 65 Alabama Law Review 501 Alabama Law Review United States circa 2013 HeinOnline / LexisNexis flag 1
Baini v R [2012] HCA 59; (2012) 246 CLR 469; (2012) 293 ALR 472; 87 ALJR 180; (2012) 218 A Crim R 467 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 358
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 flag 43
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance" (2010) 20 Revenue Law Journal 1 Revenue Law Journal Australia circa 2010 Informit flag 2
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2341
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 flag 83
"The Meaning of Legislation: Context, Purpose and Respect for Fundamental Rights" (2009) 20 Public Law Review 26 Public Law Review Australia circa 2009 Legal Online flag 25
Foots v Southern Cross Mine Management Pty Ltd [2007] HCA 56; (2007) 234 CLR 52; (2007) 241 ALR 32; (2007) 82 ALJR 173; 6 CA 32 High Court of Australia Australia - Commonwealth 7 Dec 2007 AustLII flag 319
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 93
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Melbourne University Law Review Australia circa 2007 AustLII flag 1
"The Meaning of Constitutional Terms: Essential Features, Family Resemblance and Theory-Based Approaches" (2006) 29 University of New South Wales Law Journal 207 University of New South Wales Law Journal Australia circa 2006 AustLII flag 7
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
"Ethos of Pluralism, The" (2005) 27 Sydney Law Review 87 Sydney Law Review Australia circa 2005 AustLII flag 3
Commissioner of Taxation v Stone (2005) 222 CLR 289 Australia - Commonwealth circa 2005 Legal Online / Westlaw flag 34
"Reconsidering Legalism" (2003) 88 Minnesota Law Review 119 Minnesota Law Review United States circa 2003 HeinOnline / LexisNexis flag 2
"Heydon' Seek: Looking for Law in All the Wrong Places" (2003) 29 Monash University Law Review 85 Monash University Law Review Australia circa 2003 AustLII flag 5
Stone v Commissioner of Taxation [2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297 Federal Court of Australia Australia - Commonwealth 29 Nov 2002 AustLII flag 14
"Income Taxation: A Structure Built on Sand" (2002) 24 Sydney Law Review 301 Sydney Law Review Australia circa 2002 HeinOnline flag 8
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 101
Law and Morality' (1999) 66 University of Chicago Law Review 530 University of Chicago Law Review United States circa 1999 HeinOnline / LexisNexis flag 3
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5377
"A judicial perspective on tax law reform" (1998) 72 Australian Law Journal 685 Australian Law Journal Australia circa 1998 Legal Online flag 14
Warner Music Australia Pty Ltd v Commissioner of Taxation (1996) 70 FCR 197; (1996) 34 ATR 171 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 16
Payne v FCT (1996) 56 FCR 299 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 1
"Why is Tax Law Incomprehensible?" [1994] 4 British Tax Review 380 British Tax Review United Kingdom circa 1994 Westlaw flag 1
"The Benefit Theory of Taxation" (1994) 11 (4) Australian Tax Forum 397 Australian Tax Forum Australia circa 1994 flag 2
"Judgment Writing" (1993) 67 Australian Law Journal 494 Australian Law Journal Australia circa 1993 Legal Online flag 17
"Why Write Judgments?" (1992) 66 Australian Law Journal 787 Australian Law Journal Australia circa 1992 Legal Online flag 53
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
"Income taxation – an institution in decay" (1986) 3 (3) Australian Tax Forum 233 Australian Tax Forum Australia circa 1986 flag 2
"Natural Law Theory of Interpretation, A" (1985) 58 Southern California Law Review 277 Southern California Law Review United States circa 1985 HeinOnline / LexisNexis flag 5
"Langdell's Orthodoxy" (1983) 45 University of Pittsburgh Law Review 1 University of Pittsburgh Law Review United States circa 1983 HeinOnline / LexisNexis flag 4
Commercial Bank of Australia v Amadio (1983) 15 CLR 447 Australia - Commonwealth circa 1983 Legal Online / Westlaw flag 4
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
"Aristotle on the Identity of Substance and Essence" (1976) 85 Philosophical Review 545 Philosophical Review United States circa 1976 flag 1
"Comprehensive Tax Base As a Goal of Income Tax Reform, A" (1967) 80 Harvard Law Review 925 Harvard Law Review United States circa 1967 HeinOnline / LexisNexis flag 6
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 flag 321
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 386
"Two Dogmas of Empiricism" (1951) 60 Philosophical Review 20 Philosophical Review United States circa 1951 flag 1
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 245
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
FCT v Riley [1935] HCA 47; (1935) 53 CLR 69; 3 ATD 183 High Court of Australia Australia - Commonwealth 20 Jun 1935 AustLII flag 18
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 97
Perpetual Trustee Co Ltd v FCT [1931] HCA 20; (1931) 45 CLR 224; 37 ALR 240 High Court of Australia Australia - Commonwealth 4 Jun 1931 AustLII flag 77
Girls' Public Day School Trust v Ereaut [1931] AC 12 United Kingdom circa 1931 LexisNexis / Westlaw flag 27
Metropolitan Gas Co v Federated Gas Employees ’ Industrial Union [1925] HCA 5; (1924) 35 CLR 449; 31 ALR 117 High Court of Australia Australia - Commonwealth 10 Apr 1925 AustLII flag 237
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 821
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31
"Capital and Income Under the Income Tax Acts" (1913) 29 Law Quarterly Review 163 Law Quarterly Review United Kingdom circa 1913 Westlaw flag 2
"Capital and Income (Lifeowner and Remainderman)" (1912) 28 Law Quarterly Review 175 Law Quarterly Review United Kingdom circa 1912 Westlaw flag 2
"Economic and Legal Differentiation of Capital and Income" (1910) 26 Law Quarterly Review 40 Law Quarterly Review United Kingdom circa 1910 Westlaw flag 3
Scott v Cawsey [1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568 High Court of Australia Australia - Commonwealth 13 Sep 1907 AustLII flag 82
Municipal Council of Sydney v Commonwealth [1904] HCA 50; (1904) 1 CLR 208; 10 ALR (CN) 29 High Court of Australia Australia - Commonwealth 10 May 1904 AustLII flag 90
"The Differentiation of Capital and Income" (1902) 18 Law Quarterly Review 274 Law Quarterly Review United Kingdom circa 1902 Westlaw flag 2
Attorney-General v Carlton Bank [1899] UKLawRpKQB 119; [1899] 2 QB 158 United Kingdom 2 Jun 1899 CommonLII flag 49
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
Denn, on the Demise of Manifold, v Diamond [1825] EngR 68; 4 B & C 243; 107 ER 1049 Kings Bench United Kingdom circa 1825 CommonLII flag 10
Ramsden and Sparman v Gibbs [1823] EngR 162; 107 ER 119; (1823) 1 B & C 319 Kings Bench United Kingdom circa 1823 CommonLII flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback