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Farnsworth v FCT   flag  77

[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258
High Court of Australia
Australia - Commonwealth
4th August, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Duthie v Roose [2017] NZSC 152; [2018] 1 NZLR 355; 28 NZTC 23-035 Supreme Court of New Zealand New Zealand 6 Oct 2017 NZLII flag 6
Tyler v Raven [2015] SASC 171 Supreme Court of South Australia Australia - South Australia 29 Oct 2015 AustLII flag
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 flag
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 flag
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
Tagget v Commissioner of Taxation [2010] FCA 25; [2010] ATC 20-162 Federal Court of Australia Australia - Commonwealth 2 Feb 2010 AustLII flag 3
CR 2008/27 - Income tax: tax treatment of payments received from the sale of produced seed into a seed pool under an agreement with Seed Technology & Marketing Pty Ltd [2008] ATOCR CR2008/27 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
CR 2008/27 - Income tax: tax treatment of payments received from the sale of produced seed into a seed pool under an agreement with Seed Technology & Marketing Pty Ltd [2008] ATOCR 27 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Pangallo Estate Pty Ltd v Killara 10 Pty Ltd [2007] NSWSC 1528 Supreme Court of New South Wales Australia - New South Wales 21 Dec 2007 AustLII flag 4
CR 2004/123 - Income tax: ABB Grain Ltd - 0:90:10 extended barley pool [2004] ATOCR CR2004/123 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/122 - Income tax: ABB Grain Ltd - 0:100 grain pool [2004] ATOCR CR2004/122 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/124 - Income tax: ABB Grain Ltd - 0:90:10 extended wheat pool [2004] ATOCR 124 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/123 - Income tax: ABB Grain Ltd - 0:90:10 extended barley pool [2004] ATOCR 123 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/122 - Income tax: ABB Grain Ltd - 0:100 grain pool [2004] ATOCR 122 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2004/124 - Income tax: ABB Grain Ltd - 0:90:10 extended wheat pool [2004] ATOCR CR2004/124 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
CR 2003/97 - Income Tax: AusBulk Ltd - 0:100 Grain Pool [2003] ATOCR CR2003/97 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/96 - Income tax: AusBulk Ltd - 0:90:10 Extended Barley Pool [2003] ATOCR CR2003/96 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/97 - Income Tax: AusBulk Ltd - 0:100 Grain Pool [2003] ATOCR 97 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
CR 2003/96 - Income tax: AusBulk Ltd - 0:90:10 Extended Barley Pool [2003] ATOCR 96 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
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 flag 17
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 flag 5
CR 2002/23 - Income tax: AusBulk Ltd - 0:90:10 Extended Wheat Pool [2002] ATOCR CR2002/23 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
CR 2002/23 - Income tax: AusBulk Ltd - 0:90:10 Extended Wheat Pool [2002] ATOCR 23 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
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 flag
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 flag
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 flag
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 flag
Glencore International AG v Metro Trading International Inc [2000] EWHC Commercial 199 High Court of England and Wales United Kingdom - England and Wales 12 Oct 2000 BAILII flag
Glencore International AG v Metro Trading International Inc [2000] EWHC 199 (Comm) High Court of England and Wales United Kingdom - England and Wales 12 Oct 2000 BAILII flag 2
GSTR 2000/6 - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages [2000] ATOGSTR GSTR2000/6 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock [2000] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/6 - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages [2000] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock [2000] ATOGSTR GSTR2000/8 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
GSTR 1999/D3 - Goods and Services Tax: Special credit for sales tax paid on stock [1999] ATODGSTR GSTR1999/D3 Australian Taxation Office Australia - Commonwealth 25 Nov 1999 AustLII flag
Hawkes's Bay Power Distribution Ltd v The Commissioner of Inland Revenue [1999] NZCA 90; (1999) 19 NZTC 15,226 Court of Appeal of New Zealand New Zealand 21 May 1999 NZLII flag
Campbells Hardware & Timber Pty Ltd v CSD [1998] QCA 16 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Feb 1998 AustLII flag 1
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 flag
TR 97/5 - Income tax: derivation of commission income by real estate agents [1997] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TR 97/9 - Income tax: sale of wool [1997] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
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 flag
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 flag
TR 97/9 - Income tax: sale of wool [1997] ATOTR TR97/9 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
Campbells Hardware & Timber v Commissioner of Stamp Duties [1996] QSC 60 Supreme Court of Queensland Australia - Queensland 22 Apr 1996 AustLII flag 3
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 flag 38
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 flag
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 flag
Francesco Gasparin v Deputy Commissioner of Taxation [1993] FCA 285 Federal Court of Australia Australia - Commonwealth 11 Jun 1993 AustLII flag
TR 93/11 - Income tax: assessability of income on an accruals basis: when professional fees are derived [1993] ATOTR 11 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TR 93/11 - Income tax: assessability of income on an accruals basis: when professional fees are derived [1993] ATOTR TR93/11 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Re Taxation Appeals [1992] AATA 284 Administrative Appeals Tribunal Australia 21 Sep 1992 AustLII flag
Bostik Australia Pty Ltd v Gorgevski (No 1) [1992] FCA 271; 36 FCR 20 Federal Court of Australia Australia - Commonwealth 9 Jun 1992 AustLII flag 10
Re Taxation Appeals [1992] AATA 128 Administrative Appeals Tribunal Australia 15 Apr 1992 AustLII flag
It 2670 - Income Tax: Meaning of "Trading Stock on Hand" [1992] ATOITR IT2670 Australian Taxation Office Australia - Commonwealth 5 Mar 1992 AustLII flag
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 flag
A & T Burt Merchants Ltd v Commissioner of Inland Revenue HC Wellington M371/87 [1990] NZHC 1662; (1990) 15 TRNZ 437; (1991) 13 NZTC 8,025 High Court of New Zealand New Zealand 17 Dec 1990 NZLII flag
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 flag 65
Re All States Frozen Foods Pty Ltd v Commissioner of Taxation [1990] FCA 79 Federal Court of Australia Australia - Commonwealth 22 Mar 1990 AustLII flag
NT87/6616 and Commissioner of Taxation [1988] AATA 282; 19 ATR 3918 Administrative Appeals Tribunal Australia 21 Sep 1988 AustLII flag
NT86/7572-77 and Commissioner of Taxation [1988] AATA 271; 19 ATR 3895 Administrative Appeals Tribunal Australia 9 Sep 1988 AustLII flag
Farmers Meat Export Ltd v Waitaki Refrigerating Ltd HC Christchurch A29/81 [1985] NZHC 649 High Court of New Zealand New Zealand 13 Aug 1985 NZLII flag
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 54
It 2150 - Income Tax : Trading Stock - Seed Cotton Subject To Ginning Contracts [1985] ATOITR IT2150 Australian Taxation Office Australia - Commonwealth 10 Apr 1985 AustLII flag
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 flag 43
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd [1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262 Federal Court of Australia Australia - Commonwealth 3 Jun 1983 AustLII flag 6
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
FCT v Westraders Pty Ltd [1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558 Federal Court of Australia Australia - Commonwealth 23 Mar 1979 AustLII flag 5
Caltex Oil (Australia) Pty Ltd v The Dredge "Willemstad" [1976] HCA 65; (1976) 136 CLR 529; 11 ALR 227; 51 ALJR 270 High Court of Australia Australia - Commonwealth 9 Dec 1976 AustLII flag 422
Pastoral and Development Pty Ltd v FCT [1971] HCA 41; 124 CLR 453; 45 ALJR 507; 2 ATR 401 High Court of Australia Australia - Commonwealth 17 Sep 1971 AustLII flag 3
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 flag 74
It 239 - Wool Sales - Price Averaging Plan [1970] ATOITR IT239 Australian Taxation Office Australia - Commonwealth 17 Jun 1970 AustLII flag
It 147 - Wheat As Trading Stock [1969] ATOITR IT147 Australian Taxation Office Australia - Commonwealth 15 Oct 1969 AustLII flag
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200

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 flag
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective" [2005] JlATaxTA 8 Smith, David M Australia circa 2005 AustLII flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag
"FCT v Westraders Pty Ltd" (1980) 11 (4) Federal Law Review 422 Eskine, Christopher Australia circa 1980 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Perpetual Executors and Trustees Association of Australia Ltd v FCT [1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448 High Court of Australia Australia - Commonwealth 22 Sep 1948 AustLII flag 92
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 flag 243

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