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TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
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
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
Commissioner of Taxation v Creer	[1986] FCA 166; (1986) 11 FCR 52; (1986) 65 ALR 485; (1986) 17 ATR 548	Federal Court of Australia	Australia - Commonwealth	28 May 1986	AustLII		18
Taxation, Commissioner of (Cth) v Solling	(1985) 80 FLR 370; (1985) 16 ATR 753		Australia	circa 1985	Legal Online / Westlaw		11
Commissioner of Taxation v Gwynvill Properties Pty Ltd	(1986) 13 FCR 138; 69 ALR 488; (1986) 17 ATR 844	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		7
Foxwood (Tolga) Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 29; (1980) 29 ALR 399; (1980) 44 FLR 277; 10 ATR 676	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		7
Alloyweld Pty Ltd v Commissioner of Taxation (Cth)	(1984) 69 FLR 274; 53 ALR 459; (1984) 15 ATR 614		Australia	circa 1984	Legal Online / Westlaw		5