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TR 95/7 - Income tax: lay-by sales   flag 

[1995] ATOTR TR95/7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Sale of Goods Act 1954 (ACT) s32
Taxation Administration Act 1953 (Cth)
Fair Trading Act 1987 (NSW)
Sale of Goods Act 1923 (NSW) s31, s30, s33
Sale of Goods Act 1895 (SA) s28
Goods Act 1958 (Vic) s25, s35
Sale of Goods Act 1896 (Vic)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
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 flag 38
All States Frozen Foods Pty Ltd v Commissioner of Taxation (1990) 21 FCR 457; 92 ALR 511; (1990) 20 ATR 1874 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 17
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 flag 74
(1971) 2 Atr 497 (1971) 2 ATR 497 Australia circa 1971 Legal Online / Westlaw flag 30
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 flag 19
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
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 flag 244
Ladenburg & Co v Goodwin, Ferreira & Co Ltd (In Liquidation) and Garnett [1912] UKLawRpKQB 116; [1912] 3 KB 275 United Kingdom 19 Jul 1912 CommonLII flag 4

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