TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand

[1997] ATOTR 15

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)
Sale of Goods Act 1923 (NSW)	s22, s31
Sale of Goods Act 1972 (NT)	s22, s31, s50
Sale of Goods Act 1895 (SA)	s17, s28
Goods Act 1958 (Vic)	s22, s35

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
(1995) 31 Atr 350	(1995) 31 ATR 350		Australia	circa 1995	Legal Online / Westlaw	4
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
Australia & New Zealand Banking Group Ltd v FCT	(1994) 48 FCR 268; 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw	34
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
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
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	42
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
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
Commercial Banking Co of Sydney Ltd v Commissioner of Taxation (Cth)	(1983) 70 FLR 433; (1983) 14 ATR 142		Australia	circa 1983	Legal Online / Westlaw	14
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII	155
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw	37
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd	[1976] 2 All ER 552; [1976] 1 WLR 676		United Kingdom	circa 1976	LexisNexis	79
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII	52
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
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII	32
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII	212
Minister for Supply & Development v Servicemen's Co-operative Joinery Manufacturers Ltd	[1951] HCA 15; (1951) 82 CLR 621	High Court of Australia	Australia - Commonwealth	26 Apr 1951	AustLII	21
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
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
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
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII	40

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