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CR 2006/46 - Income tax: deductibility of employer contributions to the South Australian Building Industry Redundancy Scheme Trust    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
Short v F W Hercus Pty Ltd	(1993) 40 FCR 511; (1993) 46 IR 128	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw		543
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
WT86/4382 and Commissioner of Taxation	[1988] AATA 118; (1988) 19 ATR 3443	Administrative Appeals Tribunal	Australia	12 Apr 1988	AustLII		9
McIntosh v Commissioner of Taxation	(1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13		Australia	circa 1979	LexisNexis AU		107
R v Industrial Commission (SA); Ex parte Adelaide Milk Supply Co-op Ltd	(1977) 16 SASR 6; (1977) 44 SAIR 1202	Supreme Court of South Australia	Australia - South Australia	circa 1977	Legal Online / Westlaw		226
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		190
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398