Mcclelland v Federal Commissioner of Taxation

Core Citations

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RESUELVE RECURSO

• Mcclelland v Federal Commissioner of Taxation

REVERSES

• Mcclelland v Federal Commissioner of Taxation

REFERS TO

• Premier Automatic Ticket Issuers Ltd v Federal Commissioner of Taxation
• Ruhamah Property Company Ltd v Federal Commissioner of Taxation
• Commissioner of Taxes (Victoria) v Melbourne Trust Ltd

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• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd
• Commissioner of Taxation (Western Australia) v Newman
• Blockey v Federal Commissioner of Taxation
• Clowes v Federal Commissioner of Taxation
• Evans v Deputy Federal Commissioner of Taxation (South Australia)
• Commissioner of Stamp Duties (Queensland) v Livingston
• Federal Commissioner of Taxation v Mcclelland

CONSIDERS

• Official Receiver v Federal Commissioner of Taxation (Fox's Case)
• Iswera v Inland Revenue Commissioner

FOLLOWS

• Scottish Australian Mining Company Ltd v Federal Commissioner of Taxation
• White v Federal Commissioner of Taxation

REPORTED OPINION OF in

• 1970 1102 PCA A
• 1970 1102 PCA A
• 120 CLR 487

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• [1970] PCA 1102 A

REFERRED in

• Rotherwood Pty Ltd v Federal Commissioner of Taxation
• First Provincial Building Society Ltd v Commissioner of Taxation
• Federal Commissioner of Taxation v Bidencope

APPLIED in

• Casimaty v Commissioner of Taxation

CONSIDERED in

• Xco Pty Ltd v Federal Commissioner of Taxation
• Williams v Federal Commissioner of Taxation
• Steinberg v Federal Commissioner of Taxation

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• Federal Commissioner of Taxation v Whitfords Beach Pty Ltd

FOLLOWED in

• A L Hamblin Equipment Pty Ltd v Federal Commissioner of Taxation

CITED in

• Bailey v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Myer Emporium Ltd