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TR 97/9 - Income tax: sale of wool   flag 

[1997] ATOTR 9
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s170
Taxation Administration Act 1953 (Cth)
Sale of Goods Act 1895 (SA) s48

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
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
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
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
FCT v Dunn (1989) 85 ALR 244; (1989) 20 ATR 356 Australia circa 1989 LexisNexis AU flag 18
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 54
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
(1978) 8 Atr 452 (1978) 8 ATR 452 Australia circa 1978 Legal Online / Westlaw flag 33
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
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 176
Dawson v Botten (1952) 10 ATD 252; (1952) 6 AITR 35 Australia circa 1952 flag 5
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
Dennant v Skinner [1948] 2 KB 164; [1948] 2 All ER 29 United Kingdom circa 1948 LexisNexis / Westlaw flag 6
Sandford v Dairy Supplies Ltd SC Auckland [1940] NZGazLawRp 137; [1941] NZLR 141; (1940) 43 GLR 18 New Zealand Gazette Law Reports New Zealand 27 Nov 1940 NZLII flag 3
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 243
McPherson, Thom, Kettle & Co v Dench Bros [1921] ArgusLawRp 72; [1921] VicLawRp 64; [1921] VLR 437; (1921) 27 ALR 272; 43 ALT 47 Argus Law Reports Australia - Victoria 12 Aug 1921 AustLII flag 6
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
McEntire v Crossley Bros [1895] UKLawRpAC 25; [1895] AC 457; 64 LJPC 129; 72 LT 731 United Kingdom 13 May 1895 CommonLII flag 61
75-76 CTBR 296 75-76 CTBR 296 Australia circa 1938 flag 2
493 CTBR 17 493 CTBR 17 Australia circa 1938 flag 2
491 CTBR 14 491 CTBR 14 Australia circa 1938 flag 2
72 CTBR 293 72 CTBR 293 Australia circa 1938 flag 2
71 CTBR 293 71 CTBR 293 Australia circa 1938 flag 2
9 CTBR (NS) 289 9 CTBR (NS) 289 Australia circa 1938 flag 2
4 CTBR (NS) 7 4 CTBR (NS) 7 Australia circa 1938 flag 2

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