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Commissioner of Taxation (Cth) v Australian Gas Light Co     43

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
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
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
CR 2008/27 - Income tax: tax treatment of payments received from the sale of produced seed into a seed pool under an agreement with Seed Technology & Marketing Pty Ltd	[2008] ATOCR CR2008/27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/27 - Income tax: tax treatment of payments received from the sale of produced seed into a seed pool under an agreement with Seed Technology & Marketing Pty Ltd	[2008] ATOCR 27	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
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 TR2002/14	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/14 - Income tax: taxation of retirement village operators	[2002] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2002	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 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 2001/1 - 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 5	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 97/6 - Income tax: tax treatment of solicitors' disbursements/recoupments	[1997] ATOTR 6	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 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR 15	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
TR 97/6 - Income tax: tax treatment of solicitors' disbursements/recoupments	[1997] ATOTR TR97/6	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/5 - Income tax: derivation of commission income by real estate agents	[1997] ATOTR TR97/5	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR TR97/15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/5 - Income tax: derivation of commission income by real estate agents	[1997] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 96/19 - Income tax: chemists: Pharmaceutical Benefits Scheme income	[1996] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/19 - Income tax: chemists: Pharmaceutical Benefits Scheme income	[1996] ATOTR TR96/19	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
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
TR 94/13 - Income tax: cotton growers - trading stock and derivation of income under various selling options	[1994] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR TR94/32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/13 - Income tax: cotton growers - trading stock and derivation of income under various selling options	[1994] ATOTR TR94/13	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Francesco Gasparin v Deputy Commissioner of Taxation	[1993] FCA 285	Federal Court of Australia	Australia - Commonwealth	11 Jun 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 93/11 - 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
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
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 149	Australian Taxation Office	Australia - Commonwealth	circa 1993	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
IT 2663 - Income tax: basis of assessment of general insurance activities	[1991] ATOITR IT2663	Australian Taxation Office	Australia - Commonwealth	20 Dec 1991	AustLII
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
It 2095 - Income Tax : Assessability of Unbilled Gas	[1984] ATOITR IT2095	Australian Taxation Office	Australia - Commonwealth	10 Aug 1984	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"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
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
Henderson v FCT	(1970) 119 CLR 621		Australia - Commonwealth	circa 1970	Legal Online / Westlaw		2
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		176
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII		77
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		243