Commissioner of Taxes (Victoria) v Phillips
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1936-0427 HCA A,[1936] HCA 11 |
| Year | 1936 |
| Date | 1936 |
| Court | High Court |
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12 cases
- Federal Commissioner of Taxation v Dixon
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Spriggs v Commissioner of Taxation; Riddell v Commissioner of Taxation
...Compensation Act 1906 (UK). 50 (1971) 125 CLR 353 at 372 per Barwick CJ, McTiernan, Windeyer, Owen and Gibbs JJ. 51 (1936) 55 CLR 144; [1936] HCA 11. See also Parsons, Income Taxation in Australia, (1985) at 141 [2.429]: ‘Where … the question is whether there is a business of performing se......
- Henry Jones (Ixl) Ltd v Federal Commissioner of Taxation
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Mussalli v Commissioner of Taxation
...HCA 32 Commissioner of Taxation v Star City Pty Limited (2009) 175 FCR 39; [2009] FCAFC 19 Commissioner of Taxes (Vic) v Phillips (1936) 55 CLR 144 Federal Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd (2011) 192 FCR 325; [2011] FCAFC 49 Federal Commissioner of Taxation v Healius ......
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2 books & journal articles
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The Income Taxation of Native Title Agreements
...of Australia v Smith (1981) 147 CLR 578, 586 (Gibbs CJ, Stephen, Mason and Wilson JJ); The Commissioner of Taxes (Victoria) v Phillips (1936) 55 CLR 144, 153 (Starke J), 156-157 (Dixon and Evatt JJ); The Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners [UK] (1922) 12 TC 427, 46......
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The historical significance of the High Court's decision in Federal Commissioner of Taxation v. The Myer Emporium Ltd.
...as income because it was computed or measured by reference to loss of future income: cf Commissioner of Taxes (Vic) v Phillips (1936) 55 CLR 144 at 156. In any event, as I pointed out in Henry Jones (IXL), what is there said is not expressed as stating an unequivocal principle (see Henry Jo......