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TR 97/5 - Income tax: derivation of commission income by real estate agents   flag 

[1997] ATOTR TR97/5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Medical Practitioners Act 1938 (NSW)
Sale of Land Act 1962 (Vic)

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
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
Perri v Coolangatta Investments Pty Ltd [1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 493
Tait v Bonnice [1975] VicRp 9; [1975] VR 102 Australia - Victoria 16 Sep 1974 AustLII flag 14
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
Koikas v Green Park Construction Pty Ltd [1970] VicRp 18; [1970] VR 142 Australia - Victoria 3 Jun 1969 AustLII flag 21
(1969) 1 Atr 133 (1969) 1 ATR 133 Australia circa 1969 Legal Online / Westlaw flag 16
Summergreene v Parker [1950] HCA 13; (1950) 80 CLR 304 High Court of Australia Australia - Commonwealth 1 Jun 1950 AustLII flag 104
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
636-637 Atc 4060-4061 636-637 ATC 4060-4061 Australia circa 1970 IntelliConnect flag 2

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