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J Rowe & Son Pty Ltd v FCT     74

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Homefront Nursing Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWCATAD 145	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	25 Jul 2019	AustLII		3
TR 2018/3 - Income tax: tax treatment of long term construction contracts	[2018] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/3 - Income tax: tax treatment of long term construction contracts	[2018] ATOTR TR2018/3	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
Sakkara Investment Holdings Pty Ltd as trustee for Sakkara Landings Trust v The Residents Committee of The Landings Retirement Village	[2016] NSWCATAP 52	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	23 Feb 2016	AustLII		5
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR TR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Leighton v Commissioner of Taxation	[2011] FCAFC 96	Federal Court of Australia	Australia - Commonwealth	10 Aug 2011	AustLII		3
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Leighton v Commissioner of Taxation	[2010] FCA 1086	Federal Court of Australia	Australia - Commonwealth	6 Oct 2010	AustLII		2
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Malouf v FCT	[2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023	Federal Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII		7
Re Delandro and Commissioner of Taxation	[2006] AATA 859; 64 ATR 1129	Administrative Appeals Tribunal	Australia	6 Oct 2006	AustLII		5
Woodside Energy Ltd v Commissioner of Taxation	[2006] FCA 1303; (2006) 155 FCR 357; 233 ALR 710; (2006) 64 ATR 379	Federal Court of Australia	Australia - Commonwealth	4 Oct 2006	AustLII		21
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
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
BHP Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCA 189; 118 FCR 457; 49 ATR 145	Federal Court of Australia	Australia - Commonwealth	5 Mar 2002	AustLII		5
TR 2001/5 - Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Ltd or ABB Grain Ltd	[2001] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/5 - Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Ltd or ABB Grain Ltd	[2001] ATOTR TR2001/5	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/1 - Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Ltd or AWB (Australia) Ltd	[2001] ATOTR TR2001/1	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/1 - Income tax: assessability of amounts from the sale of wheat and grain to AWB (International) Ltd or AWB (Australia) Ltd	[2001] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
R v Dowding & Grollo	[1999] VSC 497	Supreme Court of Victoria	Australia - Victoria	6 Dec 1999	AustLII
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
TR 98/1 - Income tax: determination of income; receipts versus earnings	[1998] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/1 - Income tax: determination of income; receipts versus earnings	[1998] ATOTR TR98/1	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR TR97/15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/5 - Income tax: derivation of commission income by real estate agents	[1997] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/9 - Income tax: sale of wool	[1997] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/5 - Income tax: derivation of commission income by real estate agents	[1997] ATOTR TR97/5	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/9 - Income tax: sale of wool	[1997] ATOTR TR97/9	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
J Burrill v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1602	Federal Court of Australia	Australia - Commonwealth	3 Jul 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/19 - Income tax: chemists: Pharmaceutical Benefits Scheme income	[1996] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/19 - Income tax: chemists: Pharmaceutical Benefits Scheme income	[1996] ATOTR TR96/19	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR TR96/20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Richards Bay Iron & Titanium (Pty) Ltd & another v Commissioner for Inland Revenue	[1995] ZASCA 81; 1996 1 SA 311	Supreme Court of Appeal of South Africa	South Africa	24 Aug 1995	SAFLII		12
Commissioner of Taxation v Unilever Australia Securities Ltd	[1995] FCA 1086	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII
TR 95/7 - Income tax: lay-by sales	[1995] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/7 - Income tax: lay-by sales	[1995] ATOTR TR95/7	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1341	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		38
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR TR94/32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/13 - Income tax: cotton growers - trading stock and derivation of income under various selling options	[1994] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/13 - Income tax: cotton growers - trading stock and derivation of income under various selling options	[1994] ATOTR TR94/13	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Francesco Gasparin v Deputy Commissioner of Taxation	[1993] FCA 285	Federal Court of Australia	Australia - Commonwealth	11 Jun 1993	AustLII
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
TD 93/149 - Income tax: when is a commission receivable by a travel agent from a service provider (e g an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936 ? What happens if a client subsequently cancels the travel and the commission is refunded?	[1993] ATOTD TD93/149	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/149 - Income tax: when is a commission receivable by a travel agent from a service provider (e g an airline) derived as assessable income under section 25 of the Income Tax Assessment Act 1936 ? What happens if a client subsequently cancels the travel and the commission is refunded?	[1993] ATOTD 149	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation	[1992] FCA 615	Federal Court of Australia	Australia - Commonwealth	11 Dec 1992	AustLII
Re Taxation Appeals	[1992] AATA 284	Administrative Appeals Tribunal	Australia	21 Sep 1992	AustLII
Re Taxation Appeals	[1992] AATA 128	Administrative Appeals Tribunal	Australia	15 Apr 1992	AustLII
South Australia v Commonwealth	[1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240	High Court of Australia	Australia - Commonwealth	25 Feb 1992	AustLII		29
TR 92/5 - Income tax: gold loans and forward sales agreements	[1992] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/5 - Income tax: gold loans and forward sales agreements	[1992] ATOTR TR92/5	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Somaghi v Minister for Immigration, Local Government and Ethnic Affairs	[1991] FCA 501; (1991) 31 FCR 100; (1991) 102 ALR 339; 24 ALD 671	Federal Court of Australia	Australia - Commonwealth	28 Oct 1991	AustLII		467
It 2648 - Income Tax: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations	[1991] ATOITR IT2648	Australian Taxation Office	Australia - Commonwealth	25 Jul 1991	AustLII
It 2626 - Income Tax : Commission Income of Insurance Agents and Brokers	[1990] ATOITR IT2626	Australian Taxation Office	Australia - Commonwealth	27 Dec 1990	AustLII
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Aubrey Dunn	[1989] FCA 32	Federal Court of Australia	Australia - Commonwealth	27 Feb 1989	AustLII
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		43
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
Nadir Pty Ltd v FCT	[1973] HCA 19; 129 CLR 595; (1973) 3 ATR 655; 47 ALJR 303	High Court of Australia	Australia - Commonwealth	19 Jun 1973	AustLII		6
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
"When is Income under Long-term Contracts Derived?"	[2002] RevenueLawJl 6	Teck, Tan How	Australia	circa 2002	AustLII
"Taxation Aspects of Financing Transaction, Including Liquidations and Receiverships: The Lender's Perspective"	(1990) 6 Queensland University of Technology Law Journal 13	Alexander, Howard L	Australia - Queensland	circa 1990	AustLII
"Land Development: Income or Capital - Commissioner of Taxation (Cth) v Whitfords Beach Pty Ltd "	(1983-1985) 10 Sydney Law Review 143	Wong, Elaine	Australia	circa 1985	AustLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		142
Fincon (Construction) Ltd v Commissioner of Inland Revenue	[1970] NZLR 462		New Zealand	circa 1970	LexisNexis		6
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
Duple Motor Bodies Ltd v Ostime	[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739	House of Lords	United Kingdom	28 Mar 1961	BAILII		32
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
Dawson v Botten	(1952) 10 ATD 252; (1952) 6 AITR 35		Australia	circa 1952			5
Chibbett v Harold Brookfield & Son Ltd	(1952) 2 QB 677		United Kingdom	circa 1952	LexisNexis / Westlaw		1
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
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		77
Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)	[1948] AC 459		United Kingdom	circa 1948	LexisNexis / Westlaw		12
American Thread Co v FCT	[1946] HCA 51; (1946) 73 CLR 643; [1947] ALR 20; 8 ATD 228	High Court of Australia	Australia - Commonwealth	20 Dec 1946	AustLII		4
Absalom v Talbot	[1944] AC 204		United Kingdom	circa 1944	LexisNexis / Westlaw		5
Permanent Trustee Co v FCT	[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5		Australia	circa 1940	LexisNexis AU		45
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		245
Emery & Sons v Commissioners of Inland Revenue	[1937] AC 91; 20 Tax Cas 213		United Kingdom	circa 1937	LexisNexis / Westlaw		2
Harrison v John Cronk and Sons Ltd	[1937] AC 185		United Kingdom	circa 1937	LexisNexis / Westlaw		2
Lambe v Idand Revenue Commissioners	(1933) 18 Tax Cas 212		United Kingdom	circa 1933			2
FCT v Gordon	[1930] HCA 49; (1930) 43 CLR 456	High Court of Australia	Australia - Commonwealth	15 Apr 1930	AustLII		29
Leigh v IR Commissioners	(1928) 11 Tax Cas 590		United Kingdom	circa 1928			3
FCT v Thorogood	[1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400	Argus Law Reports	Australia - Commonwealth	16 Sep 1927	AustLII		29
Commissioners of Inland Revenue v Newcastle Breweries Ltd	(1927) 12 Tax Cas 927; (1927) 43 TLR 476		United Kingdom	circa 1927	LexisNexis		23
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33
Perrott v Deputy FCT (NSW)	[1925] HCA 8; 40 CLR 450	High Court of Australia	Australia - Commonwealth	1 May 1925	AustLII		11
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer)	[1924] AC 508		United Kingdom	circa 1924	LexisNexis / Westlaw		31
Gleamer Co v Assessment Committee [1922] JMSCPCSteph 3	(1922) 2 AC 169		United Kingdom	1 Jan 1922	CommonLII		2
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194
Johnson v WS Try Ltd	27 Tax Cas 167		United Kingdom	circa 1938			8