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TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Colgate-Palmolive Pty Ltd v FCT	(1999) 41 ATR 357		Australia	circa 1999	Legal Online / Westlaw		6
Queensland Independent Wholesalers Ltd v Commissioner of Taxation	(1991) 29 FCR 312; 100 ALR 215; (1991) 22 ATR 45; 91 ATC 4,492	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		19
Philip Morris Ltd v Commissioner of Taxation (Cth)	(1979) 38 FLR 383; (1979) 10 ATR 44		Australia	circa 1979	Legal Online / Westlaw		20
(1978) 8 Atr 452	(1978) 8 ATR 452		Australia	circa 1978	Legal Online / Westlaw		33
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520	Federal Court of Australia	Australia - Commonwealth	20 Dec 2002	AustLII		17
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7
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		176
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		41
74 TR 96/20	74 TR 96/20			circa 2002			2
78 TR 96/20	78 TR 96/20			circa 2002			2