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TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Barratt v Commissioner of Taxation	(1992) 36 FCR 222; (1992) 107 ALR 385; (1992) 23 ATR 339	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		48
Pollack v Commissioner of Taxation	(1991) 32 FCR 40; (1991) 103 ALR 133; (1991) 22 ATR 670	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		42
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
Meehan v Jones	[1982] HCA 52; (1982) 149 CLR 571; (1982) 42 ALR 463; (1982) 56 ALJR 813	High Court of Australia	Australia - Commonwealth	17 Sep 1982	AustLII		399
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw		39
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Godecke v Kirwan	[1973] HCA 38; (1973) 129 CLR 629; 1 ALR 457; (1973) 47 ALJR 543	High Court of Australia	Australia - Commonwealth	20 Sep 1973	AustLII		249
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		142
Upper Hunter County District Council v Australian Chilling and Freezing Co Ltd	[1968] HCA 8; (1968) 118 CLR 429; (1968) 41 ALJR 348	High Court of Australia	Australia - Commonwealth	8 Mar 1968	AustLII		684
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
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
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
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
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
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII		40
506 Atd 244	506 ATD 244		Australia	circa 1977			2
465 Atd 354	465 ATD 354		Australia	circa 1977			2
369 Atd 258	369 ATD 258		Australia	circa 1977			2
368 Atd 257	368 ATD 257		Australia	circa 1977			2
156 Atd 132	156 ATD 132		Australia	circa 1977			2
154 Atd 131	154 ATD 131		Australia	circa 1977			2
125 Atd 110	125 ATD 110		Australia	circa 1977			2