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TR 93/11 - Income tax: assessability of income on an accruals basis: when professional fees are derived   flag 

[1993] ATOTR 11
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Medical Practitioners Act 1938 (NSW)
Supreme Court Act 1986 (Vic) s61

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 flag 48
Pollack v Commissioner of Taxation (1991) 32 FCR 40; (1991) 103 ALR 133; (1991) 22 ATR 670 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 42
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 flag 43
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 flag 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 flag 178
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 flag 77

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