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FCT v Northern Timber and Hardware Co Ltd   flag  18

[1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376
High Court of Australia
Australia - Commonwealth
16th December, 1960

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Cameron Brae Pty Ltd v FCT [2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178 Federal Court of Australia Australia - Commonwealth 21 Aug 2007 AustLII flag 29
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 flag 180
Desalination Technology Pty Ltd v Commissioner of Taxation [2013] AATA 846 Administrative Appeals Tribunal Australia 29 Nov 2013 AustLII flag 3
FCT v P Iori & Sons Pty Ltd [1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 18
Hills Industries Ltd v Comm of State Taxation [2002] SASC 67 Supreme Court of South Australia Australia - South Australia 1 Mar 2002 AustLII flag 2
Lend Lease Corporation Ltd v FCT [1990] FCA 165 Federal Court of Australia Australia - Commonwealth 30 May 1990 AustLII flag 4
Matthew Bros, Re [1962] VicRp 39; [1962] VR 262 Australia - Victoria 18 Dec 1961 AustLII flag 14
Minister Administering National Parks and Wildlife Act 1974 v Halloran [2004] NSWCA 118; (2004) 12 BPR 22,391 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jun 2004 AustLII flag 7
MT 2004/D2 - What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution? [2004] ATODMTR MT2004/D2 Australian Taxation Office Australia - Commonwealth 25 Aug 2004 AustLII flag
Nilsen Development Laboratories Pty Ltd v FCT [1979] FCA 63; (1979) 27 ALR 239; 41 FLR 36; (1979) 10 ATR 255 Federal Court of Australia Australia - Commonwealth 8 Oct 1979 AustLII flag 7
NT85/16844-16849 and Commissioner of Taxation [1987] AATA 430; 19 ATR 3010 Administrative Appeals Tribunal Australia 4 Dec 1987 AustLII flag
QT87/860-863, QT87/2060,QT87/2061 and Commissioner of Taxation [1990] AATA 566; 21 ATR 3488 Administrative Appeals Tribunal Australia 19 Jul 1990 AustLII flag
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1993] FCA 162 Federal Court of Australia Australia - Commonwealth 16 Apr 1993 AustLII flag
Re Bayton Cleaning Co Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 524; 21 ATR 1206 Federal Court of Australia Australia - Commonwealth 21 Dec 1990 AustLII flag 1
Re Taxation Appeals [1990] AATA 9; (1990) 21 ATR 3212 Administrative Appeals Tribunal Australia 25 Jan 1990 AustLII flag 1
TT93/29 and Commissioner of Taxation [1994] AATA 571; 30 ATR 1001 Administrative Appeals Tribunal Australia 13 Jul 1994 AustLII flag
WT85/1125; WT85/1128 and Commissioner of Taxation [1987] AATA 326; 18 ATR 3870 Administrative Appeals Tribunal Australia 15 Sep 1987 AustLII flag

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

Legislation Cited

Legislation Name Provision
Labour and Industry Act 1953 (Vic)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 212

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