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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?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Barratt v Commissioner of Taxation	(1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		48
Stephens Travel Service International Pty Ltd v Qantas Airways Ltd	(1988) 13 NSWLR 331		Australia - New South Wales	circa 1988	LexisNexis AU		43
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
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
(1971) 2 Atr 497	(1971) 2 ATR 497		Australia	circa 1971	Legal Online / Westlaw		30
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
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