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TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1995) 31 Atr 350	(1995) 31 ATR 350		Australia	circa 1995	Legal Online / Westlaw		4
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
Australia & New Zealand Banking Group Ltd v FCT	(1994) 48 FCR 268; (1994) 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		35
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
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
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
Commercial Banking Co of Sydney Ltd v Commissioner of Taxation (Cth)	(1983) 70 FLR 433; (1983) 14 ATR 142		Australia	circa 1983	Legal Online / Westlaw		14
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
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd	[1976] 2 All ER 552; [1976] 1 WLR 676		United Kingdom	circa 1976	LexisNexis		80
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
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
(1971) 2 Atr 497	(1971) 2 ATR 497		Australia	circa 1971	Legal Online / Westlaw		30
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
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
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
Minister for Supply & Development v Servicemen's Co-operative Joinery Manufacturers Ltd	[1951] HCA 15; (1951) 82 CLR 621	High Court of Australia	Australia - Commonwealth	26 Apr 1951	AustLII		21
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
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
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