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"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective"   flag 

[2005] JlATaxTA 8
Smith, David M
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s45
Income Tax Assessment Act 1997 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Companies Act 1938 (Vic)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
(2005) 1 Journal of Australasian Tax Teachers Association 342 (2005) 1 Journal of Australasian Tax Teachers Association 342 Journal of Australasian Tax Teachers Association Australia circa 2005 flag 1
Energy Resources of Australia Ltd v Commissioner of Taxation [2003] FCA 26; (2003) 52 ATR 120; (2003) 73 ALD 321 Federal Court of Australia Australia - Commonwealth 28 Jan 2003 AustLII flag 21
Ciprian and Commissioner of Taxation [2002] AATA 746; 50 ATR 1257 Administrative Appeals Tribunal Australia 30 Aug 2002 AustLII flag 4
"Direct cost or absorption cost: the choice for income tax purposes" (1988) 17 Australian Tax Review 9 Australian Tax Review Australia circa 1988 Legal Online / Informit flag 1
Parfew Nominees Pty Ltd v Commissioner of Taxation (Cth) (1986) 85 FLR 370; (1986) 17 ATR 1017 Australia circa 1986 Legal Online / Westlaw flag 4
Philip Morris Ltd v Commissioner of Taxation (Cth) (1979) 38 FLR 383; (1979) 10 ATR 44 Australia circa 1979 Legal Online / Westlaw flag 20
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313 United Kingdom circa 1971 LexisNexis / Westlaw flag 20
Freeman, Hardy & Willis Ltd (now BSC Footwear Ltd) v Ridgway (HM Inspector of Taxes [1969] 1 WLR 1488 United Kingdom circa 1969 LexisNexis / Westlaw flag 2
Cecil Bros Pty Ltd v FCT (1964) 111 CLR 431 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 1
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
(1953) 4 CTBR (NS) Case 5 (1953) 4 CTBR (NS) Case 5 Australia circa 1953 flag 2
Member of the Board Mr F C Bock (1953) 4 CTBR (NS) Case 2 Australia circa 1953 flag 1
Ballarat Brewing Co Ltd v FCT (1951) 82 CLR 365; 5 AITR 151; 9 ATD 254 Australia - Commonwealth circa 1951 Legal Online / Westlaw flag 1
(1951) 1 CTBR (NS) Case 120 (1951) 1 CTBR (NS) Case 120 Australia circa 1951 flag 1
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
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
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 flag 199
Rowntree v FCT (1934) 3 ATD 32 Australia circa 1934 flag 3
Commissioner of Taxation (WA) v D & W Murray Ltd [1929] HCA 21; (1929) 42 CLR 332; 35 ALR 289; 1 ATD 340 High Court of Australia Australia - Commonwealth 19 Sep 1929 AustLII flag 16
Brigg Neumann and Co v Commissioners of Inland Revenue (1928) 12 Tax Cas 1191 United Kingdom circa 1928 flag 5
Moreau v FCT [1926] HCA 28; (1926) 39 CLR 65 High Court of Australia Australia - Commonwealth 17 Sep 1926 AustLII flag 49
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
Taxation, Commissioner of (Cth) v Cadbury-Fry Pascall (Aust) Ltd 37 FLR 126; (1979) 10 ATR 55 Australia circa 1979 Legal Online / Westlaw flag 4
Cecil Bros Pty Ltd v FCT 13 ATD 261 Australia circa 1971 flag 1
5 Aitr 570 5 AITR 570 Australia circa 1971 flag 1

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