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Arthur Murray (NSW) Pty Ltd v FCT     178

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Esso Australia Resources Pty Ltd	[2024] FCAFC 151	Federal Court of Australia	Australia - Commonwealth	22 Nov 2024	AustLII
PepsiCo, Inc v Commissioner of Taxation	[2024] FCAFC 86; 303 FCR 1	Federal Court of Australia	Australia - Commonwealth	26 Jun 2024	AustLII		1
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII		2
PepsiCo, Inc v Commissioner of Taxation	[2023] FCA 1490	Federal Court of Australia	Australia - Commonwealth	30 Nov 2023	AustLII		1
PR 2023/5 - Future Rent Capital Pty Ltd - lease (transfer of rental income)	[2023] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
PR 2023/5 - Future Rent Capital Pty Ltd - lease (transfer of rental income)	[2023] ATOPR PR2023/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2023	AustLII
Pratten v R	[2021] NSWCCA 251	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	25 Oct 2021	AustLII		7
SIF Holdings Pty Ltd v CRC Gosford Pty Ltd	[2021] NSWCA 174	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Aug 2021	AustLII		2
Victoria Power Networks Pty Ltd v Commissioner of Taxation	[2020] FCAFC 169	Federal Court of Australia	Australia - Commonwealth	21 Oct 2020	AustLII
Trustee for the Gosford Ownership Trust and the Gosford Landholding Trust	[2020] NSWSC 1153	Supreme Court of New South Wales	Australia - New South Wales	21 Aug 2020	AustLII		1
LQNN and Commissioner of Taxation (Taxation)	[2020] AATA 1915	Administrative Appeals Tribunal	Australia	24 Jun 2020	AustLII
Victoria Power Networks Pty Ltd v FCT	[2019] FCA 77; (2019) 109 ATR 537	Federal Court of Australia	Australia - Commonwealth	7 Feb 2019	AustLII		3
R v Agius; R v Castagna (No 11)	[2018] NSWSC 2043	Supreme Court of New South Wales	Australia - New South Wales	22 Mar 2018	AustLII
Future Rent Pty Ltd	[2018] ATOPR PR2018/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
Future Rent Pty Ltd	[2018] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
TR 2018/3 - Income tax: tax treatment of long term construction contracts	[2018] ATOTR TR2018/3	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/3 - Income tax: tax treatment of long term construction contracts	[2018] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Duthie v Roose	[2017] NZSCTrans 26		New Zealand	8 Aug 2017	NZLII
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
PR 2017/8 - Income tax: tax consequences of investing in the Macquarie Torque Swap	[2017] ATOPR 8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2017/8 - Income tax: tax consequences of investing in the Macquarie Torque Swap	[2017] ATOPR PR2017/8	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
Grant-Taylor v Babcock & Brown Ltd (in liq)	[2015] FCA 149; (2015) 322 ALR 723; (2015) 104 ACSR 195	Federal Court of Australia	Australia - Commonwealth	4 Mar 2015	AustLII		28
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR TR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII		14
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR MT2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
MT 2011/D1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2011] ATODMTR MT2011/D1	Australian Taxation Office	Australia - Commonwealth	27 Jul 2011	AustLII
A & C Sliwa Pty Ltd and Commissioner of Taxation	[2011] AATA 390	Administrative Appeals Tribunal	Australia	6 Jun 2011	AustLII		1
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
Application by Jemena Gas Networks (NSW) Ltd (No 3), Re	[2011] ACompT 6; (2011) 279 ALR 407	Australian Competition Tribunal	Australia	25 Feb 2011	AustLII		2
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII		3
Quality Food Production Pty Ltd and Commissioner of Taxation	[2010] AATA 862	Administrative Appeals Tribunal	Australia	4 Nov 2010	AustLII
Krukziener v Commissioner of Inland Revenue HC Auckland CIV 2010-404-728	[2010] NZHC 1714; (2010) 24 NZTC 24,563	High Court of New Zealand	New Zealand	17 Sep 2010	NZLII		1
Reynolds Wines Ltd v Commissioner of Taxation	[2010] AATA 121; [2010] ATC 10-122	Administrative Appeals Tribunal	Australia	16 Feb 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project	[2010] ATOCR 76	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project	[2010] ATOCR CR2010/76	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program	[2010] ATOCR CR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers	[2009] ATOTR TR2009/5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers	[2009] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
National Mortgage Co Pty Ltd v FCT	[2008] FCA 9; [2008] ATC 20-000; 69 ATR 543	Federal Court of Australia	Australia - Commonwealth	15 Jan 2008	AustLII
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR 92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program	[2007] ATOCR CR2007/92	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Taxpayer and Commissioner of Taxation	[2006] AATA 14; 62 ATR 1043	Administrative Appeals Tribunal	Australia	11 Jan 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Case 13/2005	[2005] AATA 1039; 61 ATR 1044	Administrative Appeals Tribunal	Australia	20 Oct 2005	AustLII
Re Hobart Central Child Care Pty Ltd and FCT	[2005] AATA 1027; 60 ATR 1314	Administrative Appeals Tribunal	Australia	18 Oct 2005	AustLII		14
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
Paciocco and Speedy Development Group Pty Ltd v Australia and New Zealand Banking Group Ltd	[2004] FCA 35	Federal Court of Australia	Australia - Commonwealth	30 Jan 2004	AustLII		1
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII		17
BHP Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCA 189; 118 FCR 457; 49 ATR 145	Federal Court of Australia	Australia - Commonwealth	5 Mar 2002	AustLII		5
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR TR2002/14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Silly Solly Management Pty Ltd v Commissioner of Taxation (Cth)	[2001] FCA 1095; 47 ATR 604	Federal Court of Australia	Australia - Commonwealth	13 Aug 2001	AustLII		2
TR 2001/1 - Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Ltd or AWB (Australia) Ltd	[2001] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/5 - Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Ltd or ABB Grain Ltd	[2001] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/1 - Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Ltd or AWB (Australia) Ltd	[2001] ATOTR TR2001/1	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/5 - Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Ltd or ABB Grain Ltd	[2001] ATOTR TR2001/5	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Cohen v Commissioner of Taxation	[2000] FCA 833; 101 FCR 103; 44 ATR 443	Federal Court of Australia	Australia - Commonwealth	5 Jul 2000	AustLII		1
Birkdale Service Station v Commissioner of Inland Revenue HC Auckland HC77/98	[1999] NZHC 1127; (1999) 19 NZTC 15,493	High Court of New Zealand	New Zealand	9 Nov 1999	NZLII		1
Commerce Commission v Eli Lilly & Co (New Zealand) Ltd HC Auckland CL19/98	[1999] NZHC 1227	High Court of New Zealand	New Zealand	30 Apr 1999	NZLII
TR 1999/11 - Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions	[1999] ATOTR TR1999/11	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/11 - Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions	[1999] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
TR 98/1 - Income tax: determination of income; receipts versus earnings	[1998] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/1 - Income tax: determination of income; receipts versus earnings	[1998] ATOTR TR98/1	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/9 - Income tax: sale of wool	[1997] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions	[1997] ATOTR TR97/7	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/9 - Income tax: sale of wool	[1997] ATOTR TR97/9	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 1715	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation	[1996] FCA 731	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
TR 96/5 - Income Tax: take or pay contracts	[1996] ATOTR TR96/5	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR TR96/20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft	[1996] ATOTR TR96/6	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/5 - Income Tax: take or pay contracts	[1996] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/6 - Income tax: assessability of benefits arising from the purchase or order of new aircraft	[1996] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
NT94/42 and Deputy Commissioner of Taxation	[1995] AATA 484; 30 ATR 1238	Administrative Appeals Tribunal	Australia	3 Apr 1995	AustLII		1
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
TR 95/7 - Income tax: lay-by sales	[1995] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/5 - Income tax: basis of assessment of reinsurance activities	[1995] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/5 - Income tax: basis of assessment of reinsurance activities	[1995] ATOTR TR95/5	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/7 - Income tax: lay-by sales	[1995] ATOTR TR95/7	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
NT93/271 and Commissioner of Taxation	[1994] AATA 582; 29 ATR 1127	Administrative Appeals Tribunal	Australia	5 Aug 1994	AustLII
TT93/29 and Commissioner of Taxation	[1994] AATA 571; 30 ATR 1001	Administrative Appeals Tribunal	Australia	13 Jul 1994	AustLII
Unilever Australia Securities Ltd v FCT	[1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422	Federal Court of Australia	Australia - Commonwealth	22 Jun 1994	AustLII		6
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		38
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
TR 93/26 - Income tax: issues relating to the horse industry	[1993] ATOTR TR93/26	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/11 - Income tax: assessability of income on an accruals basis: when professional fees are derived	[1993] ATOTR TR93/11	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR 27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/26 - Income tax: issues relating to the horse industry	[1993] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/11 - Income tax: assessability of income on an accruals basis: when professional fees are derived	[1993] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions	[1993] ATOTR TR93/27	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/149 - Income tax: when is a commission receivable by a travel agent from a service provider (e g an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936 ? What happens if a client subsequently cancels the travel and the commission is refunded?	[1993] ATOTD TD93/149	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/149 - Income tax: when is a commission receivable by a travel agent from a service provider (e g an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936 ? What happens if a client subsequently cancels the travel and the commission is refunded?	[1993] ATOTD 149	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation	[1992] FCA 615	Federal Court of Australia	Australia - Commonwealth	11 Dec 1992	AustLII
Re Taxation Appeals	[1992] AATA 284	Administrative Appeals Tribunal	Australia	21 Sep 1992	AustLII
Bostik Australia Pty Ltd v Gorgevski (No 1)	[1992] FCA 271; 36 FCR 20	Federal Court of Australia	Australia - Commonwealth	9 Jun 1992	AustLII		10
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions	[1992] ATOITR IT2682	Australian Taxation Office	Australia - Commonwealth	21 May 1992	AustLII
Re Taxation Appeals	[1992] AATA 128	Administrative Appeals Tribunal	Australia	15 Apr 1992	AustLII
South Australia v Commonwealth	[1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240	High Court of Australia	Australia - Commonwealth	25 Feb 1992	AustLII		29
TR 92/5 - Income tax: gold loans and forward sales agreements	[1992] ATOTR TR92/5	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/5 - Income tax: gold loans and forward sales agreements	[1992] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
IT 2663 - Income tax: basis of assessment of general insurance activities	[1991] ATOITR IT2663	Australian Taxation Office	Australia - Commonwealth	20 Dec 1991	AustLII
Somaghi v Minister for Immigration, Local Government and Ethnic Affairs	[1991] FCA 501; (1991) 31 FCR 100; (1991) 102 ALR 339; 24 ALD 671	Federal Court of Australia	Australia - Commonwealth	28 Oct 1991	AustLII		467
It 2648 - Income Tax: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations	[1991] ATOITR IT2648	Australian Taxation Office	Australia - Commonwealth	25 Jul 1991	AustLII
It 2626 - Income Tax : Commission Income of Insurance Agents and Brokers	[1990] ATOITR IT2626	Australian Taxation Office	Australia - Commonwealth	27 Dec 1990	AustLII
VT87/2084 and Commissioner of Taxation	[1990] AATA 58; 21 ATR 3308	Administrative Appeals Tribunal	Australia	14 Mar 1990	AustLII
NT85/1613-4 and Commissioner of Taxation	[1989] AATA 236; 21 ATR 3006	Administrative Appeals Tribunal	Australia	10 Nov 1989	AustLII
Re James Andrew Baker v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 247; 20 ATR 798	Federal Court of Australia	Australia - Commonwealth	7 Jul 1989	AustLII		2
ST86/1825 and ST86/1826 and Commissioner of Taxation	[1989] AATA 153; 20 ATR 3694	Administrative Appeals Tribunal	Australia	23 Jun 1989	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Aubrey Dunn	[1989] FCA 32	Federal Court of Australia	Australia - Commonwealth	27 Feb 1989	AustLII
VT86/8045 and Commissioner of Taxation	[1988] AATA 737	Administrative Appeals Tribunal	Australia	21 Nov 1988	AustLII
Re G P International Pipecoaters Pty Ltd v the Commissioner of Taxation	[1988] FCA 351	Federal Court of Australia	Australia - Commonwealth	7 Oct 1988	AustLII
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
WT86/4069 and Commissioner for Taxation	[1988] AATA 543	Administrative Appeals Tribunal	Australia	15 Jun 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
"Rent assistance: rent in advance"	[1988] SocSecRpr 15	Editors	Australia	circa 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Cyclone Scaffolding Pty Ltd	[1987] FCA 455	Federal Court of Australia	Australia - Commonwealth	11 Dec 1987	AustLII		1
Re VR and Secretary To the Department of Social Security	[1987] AATA 431	Administrative Appeals Tribunal	Australia	4 Dec 1987	AustLII
It 2450 - Income Tax : Recognition of Income From Long Term Construction Contracts	[1987] ATOITR IT2450	Australian Taxation Office	Australia - Commonwealth	1 Oct 1987	AustLII
It 2429 - Income Tax : Advance Payment of Grant Or Subsidy	[1987] ATOITR IT2429	Australian Taxation Office	Australia - Commonwealth	9 Jul 1987	AustLII
QT84/251 and Commissioner of Taxation	[1987] AATA 200; 18 ATR 3567	Administrative Appeals Tribunal	Australia	22 May 1987	AustLII
VT83/51 and Commissioner of Taxation	[1986] AATA 418; 18 ATR 3120	Administrative Appeals Tribunal	Australia	17 Dec 1986	AustLII		10
Commissioner of Taxation v Myer Emporium Ltd	[1985] FCA 376; 8 FCR 136; 16 ATR 902	Federal Court of Australia	Australia - Commonwealth	8 Oct 1985	AustLII		1
FCT v Australian Guarantee Corporation Ltd	[1946] ArgusLawRp 25; (1946) 52 ALR 209	Argus Law Reports	Australia	23 Aug 1984	AustLII
Commissioner of Taxation (Cth) v Australian Gas Light Co	[1983] FCA 341; (1983) 52 ALR 691; 74 FLR 13; (1983) 15 ATR 105	Federal Court of Australia	Australia - Commonwealth	16 Dec 1983	AustLII		43
Australian Guarantee Corporation Ltd v Commissioner of Taxation (Cth)	[1983] FCA 312; 50 ALR 630; (1983) 74 FLR 73; (1983) 15 ATR 53	Federal Court of Australia	Australia - Commonwealth	24 Nov 1983	AustLII		4
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd	[1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262	Federal Court of Australia	Australia - Commonwealth	3 Jun 1983	AustLII		6
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		46
Commonwealth-New Guinea Timbers Ltd v Chief Collecter of Taxes	[1973] PGLawRp 388		Papua New Guinea	24 Mar 1972	PacLII
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
Country Magazine Pty Ltd v FCT	[1968] HCA 27; (1968) 117 CLR 162; (1968) 10 AITR 573; 15 ATD 86; 42 ALJR 42	High Court of Australia	Australia - Commonwealth	20 May 1968	AustLII		19
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Deciding tax cases" (FCA)	[2017] FedJSchol 15	Pagone, Justice	Australia	circa 2017	AustLII
"Assessability of Receipts from Personal Exertion"	[2010] JlATaxTA 2	Gupta, Ranjana	Australia	circa 2010	AustLII
"Speech - Income and Capital Distinction" (VSC)	[2009] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"The Tax And Accounting Interface"	[2005] JlATaxTA 2	D'ascenzo, Michael; England, Andrew	Australia	circa 2005	AustLII
"Foreign Currency Translation: The Beginning Of A New Era"	[2005] JlATaxTA 7	Hanlon, Dean; Nethercott, Les	Australia	circa 2005	AustLII
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk"	[2005] JlATaxTA 27	Burton, Mark	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph"	[2005] JlATaxTA 6	Kenny, Paul	Australia	circa 2005	AustLII
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions"	(2004) 7 (2) Journal of Australian Taxation 132	Millar, R	Australia	circa 2004	AustLII
"When is Income under Long-term Contracts Derived?"	[2002] RevenueLawJl 6	Teck, Tan How	Australia	circa 2002	AustLII
"Proposed Cash Flow/Tax Value Method of Determining Taxable Income: Structure and Application"	(2000) 3 (2) Journal of Australian Taxation 82	Boccabella, Dale	Australia	circa 2000	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"FCT v Murry: The Federal Court Takes Licence with Goodwill"	(1996) 3 Deakin Law Review 201	Tregoning, Ian	Australia	circa 1996	AustLII
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages"	[1991] RevenueLawJl 3	Dirkis, Michael J	Australia	circa 1991	AustLII
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"Rent assistance: rent in advance"	[1988] SocSecRpr 15	Editors	Australia	circa 1988	AustLII
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Schlude v Commissioner of Internal Revenue	372 US 128; 9 L Ed 2d 633; 83 SCt 601	United States Supreme Court	United States	18 Feb 1963	WorldLII		47
(1960) 283 f 2	(1960) 283 F 2			circa 1960			1
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244