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Title
McClelland's case: a shaky reed?
Abstract
The article presents arguments why the 1970 majority decision of the Privy Council in the court case McClelland v. FCT should not be regarded as authoritative. Topics discussed include court cases filed in Western Australia which the taxation of land sale and development profits has been considered, the issue of the accessability of land profits in the context of a beneficiary's actions raised by the McClelland case, and the implications of changes to the taxation system.