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TR 2018/3 - Income tax: tax treatment of long term construction contracts   flag 

[2018] ATOTR TR2018/3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Rates Act 1986 (Cth) s5, s23AA
Taxation Administration Act 1953 (Cth) s6

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1969) 1 Atr 133; [1970] Hca 62 (1969) 1 ATR 133; [1970] HCA 62 High Court of Australia Australia - Commonwealth circa 1970 Legal Online / Westlaw flag 16
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 178
Grollo Nominees Pty Ltd v FCT (1997) 73 FCR 452; (1997) 147 ALR 330; (1997) 36 ATR 424 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 16
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
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
11 Atr 122 11 ATR 122 Australia circa 1971 Legal Online / Westlaw flag 3

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