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NT93/326 and Commissioner of Taxation 3

[1994] AATA 695; (1994) 30 ATR 1030

Administrative Appeals Tribunal

Australia

12th December, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association	[2004] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association	[2004] ATOTR TR2004/5	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Re Taxation Appeals	[1994] AATA 380	Administrative Appeals Tribunal	Australia	21 Dec 1994	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
Herald & Weekly Times Ltd v FCT	[1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		87
Ward & Co v Commissioner of Taxes	[1923] AC 145		United Kingdom	circa 1923	LexisNexis / Westlaw		47
4 CTBR (NS) 760	4 CTBR (NS) 760		Australia	circa 1933			2

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