Assess the significance of EACH of the following cases for the development of Australian tax law

Assess the significance of EACH of the following cases for the development of Australian tax law
INSTRUCTIONS

1. Answer the question, below, in not more than 1,500 words in total (inclusive of footnotes).

2. A good answer will demonstrate the following qualities:

(i) A sound grasp of the relevant legal issues and principles.

(ii) An ability to explain the legal position comprehensively and clearly.

(iii) A good command of the English language and the ability to produce a document that meets professional standards in relation to grammar, spelling and punctuation.

3. Format: Answers must be typed and double-spaced. Page margins should be the usual Word default margins (approximately 2.5 cm). Use Times New Roman and 12 point font (this does not apply to footnotes / endnotes).

4. Bibliography: No bibliography is required, provided you use footnotes (or endnotes) to reference your sources.

Referencing: Follow the Australian Guide to Legal Citation, available at http://www.law.unimelb.edu.au/files/dmfile/FinalOnlinePDF-2012Reprint.pdf or by googling AGLC and clicking on the relevant links.
QUESTION

Assess the significance of EACH of the following cases for the development of Australian tax law:

Californian Copper Syndicate v Harris (1904) 5 TC 159 ,
Whitfords Beach Pty Ltd v FCT 82 ATC 4031,
Myer Emporium Pty Ltd v FCT 87 ATC 4363.

Has the introduction of the capital gains tax diminished the importance of these cases in any respect?