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

[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
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		74
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		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		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		16
(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		16
11 Atr 122	11 ATR 122		Australia	circa 1970	Legal Online / Westlaw		3

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