Capital Gains Tax ; Hepples' v. Federal Commissioner of Taxation (90 A.T.C. 4479) ; Macaura v. Northern Assurance Co. [1925] A.C. 619 ; Borland's Trustee v. Steel [1901] 1 Ch 279 ; Tallerman & Co. Pty. Ltd. v. Nathan's Merchandise (Vic.) Pty. Ltd. (1957) 98C.L.R. 93 ; White v. Bristol Aeroplane Co. Ltd. [1953] Ch 65 ;