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Australasian Jam Co Pty Ltd v FCT     87

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
VTBL and Commissioner of Taxation (Taxation)	[2023] AATA 168	Administrative Appeals Tribunal	Australia	13 Feb 2023	AustLII		2
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Chhua and Commissioner of Taxation	[2022] AATA 2593	Administrative Appeals Tribunal	Australia	12 Aug 2022	AustLII		2
Cargill Australia Ltd v Viterra Malt Pty Ltd (No 28)	[2022] VSC 13	Supreme Court of Victoria	Australia - Victoria	28 Jan 2022	AustLII		23
Commissioner of Taxation v Addy	[2020] FCAFC 135; 280 FCR 46; 382 ALR 68	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII		20
Wainwright and Commissioner of Taxation (Taxation)	[2019] AATA 333	Administrative Appeals Tribunal	Australia	5 Mar 2019	AustLII		1
Liquidation and Commissioner of Taxation (Taxation)	[2017] AATA 1100	Administrative Appeals Tribunal	Australia	14 Jul 2017	AustLII		2
Norwestern Trust and Commissioner of Taxation (Taxation)	[2017] AATA 361	Administrative Appeals Tribunal	Australia	22 Mar 2017	AustLII		1
Featherby v Commissioner of Taxation (No 2)	[2016] FCA 465; (2016) 240 FCR 149; (2016) 103 ATR 146; (2016) 152 ALD 548	Federal Court of Australia	Australia - Commonwealth	6 May 2016	AustLII		2
Zeqaj and Commissioner of Taxation	[2016] AATA 218; (2016) 102 ATR 975	Administrative Appeals Tribunal	Australia	6 Apr 2016	AustLII		2
Millar v Commissioner of Taxation	[2015] FCA 1104; (2015) 67 AAR 490	Federal Court of Australia	Australia - Commonwealth	19 Oct 2015	AustLII		17
Hii v Commissioner of Taxation	[2015] FCA 375; (2015) 230 FCR 385; (2015) 327 ALR 207; (2015) 147 ALD 605; [2015] ATC 20-501	Federal Court of Australia	Australia - Commonwealth	23 Apr 2015	AustLII		14
Belconnen Premier Inn Pty Ltd v Commissioner for ACT Revenue	[2014] ACAT 68	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	20 Oct 2014	AustLII		7
PNGR and Commissioner of Taxation	[2013] AATA 942	Administrative Appeals Tribunal	Australia	23 Dec 2013	AustLII		2
Mynott and Commissioner of Taxation, Re	[2011] AATA 539; (2011) 122 ALD 425	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII		3
Commissioner of Taxation v Burness	[2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61	Federal Court of Australia	Australia - Commonwealth	14 Sep 2009	AustLII		11
FCT v Evenfont Pty Ltd	[2008] NSWSC 1371; 74 ATR 203	Supreme Court of New South Wales	Australia - New South Wales	22 Dec 2008	AustLII		1
AMCI Investments Pty Ltd v Rio Doce Australia Pty Ltd	[2008] QCA 387	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	4 Dec 2008	AustLII		3
CEO Customs v Afiouny	[2007] NSWSC 497	Supreme Court of New South Wales	Australia - New South Wales	17 May 2007	AustLII		2
Taxpayer and Commissioner of Taxation	[2006] AATA 1013	Administrative Appeals Tribunal	Australia	28 Nov 2006	AustLII
Chief Executive Officer of Customs v Pham	[2006] NSWSC 1011	Supreme Court of New South Wales	Australia - New South Wales	4 Oct 2006	AustLII		5
Bennett v Fitzroy Shire Council	[2003] QCA 444; [2004] 1 Qd R 494; (2003) 128 LGERA 341; [2004] QPLR 235	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Oct 2003	AustLII		4
Metz v Joseph Frederick Gordon Smith t/as Ashmont Electronics	[2003] NSWCC 20	Compensation Court of New South Wales	Australia - New South Wales	1 Aug 2003	AustLII
Commissioner of Taxation v Australian Petroleum Suppliers Pty Ltd	[2003] VSC 240	Supreme Court of Victoria	Australia - Victoria	27 Jun 2003	AustLII		4
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII		21
John Campbell Bennett v Fitzroy Shire Council (No 2)	[2003] QPEC 3	Planning and Environment Court of Queensland	Australia - Queensland	30 Jan 2003	AustLII
Energy Resources of Australia Ltd v Commissioner of Taxation	[2003] FCA 26; (2003) 52 ATR 120; (2003) 73 ALD 321	Federal Court of Australia	Australia - Commonwealth	28 Jan 2003	AustLII		21
Re MIMA S20/2002	[2002] HCATrans 474	High Court of Australia	Australia - Commonwealth	2 Oct 2002	AustLII
Appellant S106-2002 v Minister for Immigration and Multicultural Affairs S106/2002	[2002] HCATrans 473	High Court of Australia	Australia - Commonwealth	2 Oct 2002	AustLII
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
NT1997/305 and Commissioner of Taxation	[1999] AATA 130; 41 ATR 1214	Administrative Appeals Tribunal	Australia	8 Mar 1999	AustLII		1
Gross v Commissioner of Taxation	[1999] FCA 45; 85 FCR 270; 42 ATR 205	Federal Court of Australia	Australia - Commonwealth	3 Feb 1999	AustLII		2
TR 98/8 - Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock	[1998] ATOTR TR98/8	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/7 - Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock	[1998] ATOTR TR98/7	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/8 - Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock	[1998] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/7 - Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock	[1998] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Victor Peter Gross v Commissioner of Taxation	[1997] FCA 1487	Federal Court of Australia	Australia - Commonwealth	23 Dec 1997	AustLII
QT95/192-193 and Commissioner of Taxation	[1997] AATA 444; 37 ATR 1192	Administrative Appeals Tribunal	Australia	31 Oct 1997	AustLII
Lawson Klopper v Deputy Commissioner of Taxation	[1997] FCA 56	Federal Court of Australia	Australia - Commonwealth	13 Feb 1997	AustLII
Victor Lloyd Barendse v Comptroller-General of Customs	[1996] NSWSC 649	Supreme Court of New South Wales	Australia - New South Wales	20 Dec 1996	AustLII
Ling v Commonwealth	[1996] FCA 669	Federal Court of Australia	Australia - Commonwealth	25 Jul 1996	AustLII		1
Ling v Commonwealth	[1996] FCA 1646; (1996) 68 FCR 180; (1996) 139 ALR 159	Federal Court of Australia	Australia - Commonwealth	25 Jul 1996	AustLII		135
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR TR96/4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/4 - Income tax: valuing shares acquired as revenue assets	[1996] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Shop, Dist & Allied Employees Assoc v Nelson Tobacco Co	[1995] NSWIRComm 251	New South Wales Industrial Relations Commission	Australia - New South Wales	6 Apr 1995	AustLII
Abraham Gilbert Saffron v Commissioner of Taxation	[1993] FCA 290	Federal Court of Australia	Australia - Commonwealth	16 Jun 1993	AustLII
TR 93/20 - Income tax: computer spare parts	[1993] ATOTR TR93/20	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/23 - Income tax: valuation of trading stock subject to obsolescence or other special circumstances	[1993] ATOTR TR93/23	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/20 - Income tax: computer spare parts	[1993] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/23 - Income tax: valuation of trading stock subject to obsolescence or other special circumstances	[1993] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/3 - Income tax: trading stock of gold miners	[1993] ATOTR TR93/3	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/3 - Income tax: trading stock of gold miners	[1993] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re SP Investments Pty Ltd As Trustee of the LM Brennan Trust and Perron Investments Pty Ltd v the Commissioner of Taxation	[1992] FCA 438	Federal Court of Australia	Australia - Commonwealth	8 Sep 1992	AustLII
Emerson v Custom Credit Corporation Ltd	[1992] QCA 154	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	22 Jun 1992	AustLII		2
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd)	[1991] FCA 360	Federal Court of Australia	Australia - Commonwealth	9 Aug 1991	AustLII
Re Jonsson and Marine Council (No 2)	[1990] AATA 192; (1990) 12 AAR 323	Administrative Appeals Tribunal	Australia	20 Aug 1990	AustLII		27
NT85/3701 and Commissioner of Taxation	[1990] AATA 595; 21 ATR 3542	Administrative Appeals Tribunal	Australia	31 Jul 1990	AustLII
NT88/5810 and Commissioner of Taxation	[1990] AATA 90; 21 ATR 3360	Administrative Appeals Tribunal	Australia	23 Apr 1990	AustLII
Daniels v Commissioner of Taxation (Cth)	[1989] FCA 335; 20 ATR 1120	Federal Court of Australia	Australia - Commonwealth	24 Aug 1989	AustLII		1
Re Stanley James Cole v Commissioner of Taxation	[1989] FCA 317; 20 ATR 1110	Federal Court of Australia	Australia - Commonwealth	14 Aug 1989	AustLII
Re Peter J Stapleton v Commissioner of Taxation	[1989] FCA 305	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
QT86/787 and Commissioner of Taxation	[1989] AATA 126; 20 ATR 3554	Administrative Appeals Tribunal	Australia	19 May 1989	AustLII
WT86/1702 and Commissioner of Taxation	[1987] AATA 369; 18 ATR 3938	Administrative Appeals Tribunal	Australia	16 Oct 1987	AustLII
ST86/721; ST/722 and Commissioner of Taxation	[1987] AATA 256; 18 ATR 3712	Administrative Appeals Tribunal	Australia	6 Jul 1987	AustLII
VT83/53; VT86/5616-5617 and Commissioner of Taxation	[1987] AATA 203; 18 ATR 3586	Administrative Appeals Tribunal	Australia	27 May 1987	AustLII
NT85/3995 and Commissioner of Taxation	[1987] AATA 154; 18 ATR 3457	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII		1
It 2350 - Income Tax : Value of Trading Stock on Hand AT End of Year : Cost Price : Absorption Cost	[1986] ATOITR IT2350	Australian Taxation Office	Australia - Commonwealth	31 Jul 1986	AustLII
Re George William Hatchett and Gary Neil Mattingley Ex Parte: the Shell Co of Australia Ltd	[1985] FCA 269	Federal Court of Australia	Australia - Commonwealth	23 Jul 1985	AustLII
Watson v Commissioner of Taxation	[1984] FCA 218; 3 FCR 380; (1984) 73 FLR 61; 56 ALR 505; 15 ATR 917	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		9
Re Michell Carbonised Wool Exports Pty Ltd; Michell Wool Exports (Canada) Pty Ltd; Michell Leather Exports Pty Ltd; Michell Wool Top Exports Pty Ltd; Michell Sheepskins Pty Ltd; Michellex Wool Pty Ltd; GH Michell & Sons (S	[1984] FCA 86	Federal Court of Australia	Australia - Commonwealth	6 Apr 1984	AustLII
PAP Printers & Publishers Pty Ltd v Minister for Business &Consumer Affairs	[1982] FCA 148; (1982) 42 ALR 377; (1982) 66 FLR 341	Federal Court of Australia	Australia - Commonwealth	30 Jul 1982	AustLII		5
R v Judge Rendit; Ex parte Health Commission of Victoria	[1982] VicRp 26; [1982] VR 279; (1981) 45 LGRA 303		Australia - Victoria	26 Jun 1981	AustLII		9
FCT v Union Fidelity Trustee Co (Aust) Ltd	[1977] HCA 53; (1977) 137 CLR 275; 17 ALR 193; 8 ATR 65; 52 ALJR 1; [1977] AEGR 66	High Court of Australia	Australia - Commonwealth	14 Oct 1977	AustLII		6
Chief Collector of Taxes v Clamp	[1967-68] PGLawRp 405		Papua New Guinea	26 Aug 1968	PacLII
Lindsay v FCT	[1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239	High Court of Australia	Australia - Commonwealth	14 Dec 1961	AustLII		25
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII		25
Georgoussis v Medical Board of Victoria	[1957] VicRp 98; [1957] VR 671; [1958] ALR 132		Australia - Victoria	4 Apr 1957	AustLII		32
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII		62

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"The Meaning of 'Market Value' in Australia's 'Income Tax Assessment Act 1997'"	[2014] JlATaxTA 6	Augustinos, Nicholas	Australia	circa 2014	AustLII
"Legal Issues Arising from the Pulp Mill Permit issued under the Pulp Mill Assessment Act 2007 (Tasmania)"	(2011) 30 University of Tasmania Law Review 75	Stokes, Michael	Australia - Tasmania	circa 2011	AustLII
"The Distinction Between Tax Avoidance and Tax Evasion Has Become Blurred in Australia: Why Has It Happened?"	[2008] JlATaxTA 14	McLaren, John	Australia	circa 2008	AustLII
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective"	[2005] JlATaxTA 8	Smith, David M	Australia	circa 2005	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Birch, Charles	Australia	circa 2002	AustLII		7
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 (2) Bond Law Review 114	Marks, Bernard	Australia	circa 1996	AustLII
"Control of the Commissioner's Discretionary Power under the Income Tax Assessment Act 1936-1974 (Cth), The"	(1977-1978) 13 University of Western Australia Law Review 135	Sappideen, T R	Australia - Western Australia	circa 1978	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Hines	(1952) 9 ATD 413		Australia	circa 1952			11
Foster v FCT	[1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		69
FCT v Westgarth	[1950] HCA 59; (1950) 81 CLR 396; (1950) 24 ALJR 129	High Court of Australia	Australia - Commonwealth	8 Jun 1950	AustLII		15
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		54
McEvoy v FCT	(1950) 9 ATD 206		Australia	circa 1950			12
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)	[1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216	High Court of Australia	Australia - Commonwealth	29 Jul 1949	AustLII		98
Loughnan v Hopkins	[1939] VicLawRp 61; [1940] VLR 42		Australia - Victoria	16 Nov 1939	AustLII		4
Australasian Scale Co Ltd v Commissioner of Taxes (Qld)	[1935] HCA 23; (1935) 53 CLR 534	High Court of Australia	Australia - Commonwealth	30 Apr 1935	AustLII		26
Metropolitan Gas Co v FCT	[1932] HCA 58; (1932) 47 CLR 621; 39 ALR 60; 2 ATD 178	High Court of Australia	Australia - Commonwealth	28 Nov 1932	AustLII		31
Brigg Neumann and Co v Commissioners of Inland Revenue	(1928) 12 Tax Cas 1191		United Kingdom	circa 1928			5
Moreau v FCT	[1926] HCA 28; (1926) 39 CLR 65	High Court of Australia	Australia - Commonwealth	17 Sep 1926	AustLII		49
Wilson v Chambers & Co Pty Ltd	[1926] HCA 15; (1926) 38 CLR 131; (1926) 32 ALR 274	High Court of Australia	Australia - Commonwealth	8 Jun 1926	AustLII		81
FCT v Rooney	[1925] HCA 36; (1925) 36 CLR 305; [1926] ALR 125	High Court of Australia	Australia - Commonwealth	24 Sep 1925	AustLII		3