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H R Sinclair & Son Pty Ltd v FCT     32

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797	High Court of Australia	Australia - Commonwealth	31 Jan 1974	AustLII		15
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
CDPJ and Commissioner of Taxation	[2014] AATA 535	Administrative Appeals Tribunal	Australia	5 Aug 2014	AustLII
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association	[2004] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association	[2004] ATOTR TR2004/5	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR TR2002/4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
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
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
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996	[1996] HCATrans 298	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S160/1995	[1996] HCATrans 168	High Court of Australia	Australia - Commonwealth	16 Apr 1996	AustLII
QT93/38 and Commissioner of Taxation	[1994] AATA 244	Administrative Appeals Tribunal	Australia	22 Aug 1994	AustLII
MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry	[1992] ATOMTROS MT2050	Australian Taxation Office	Australia - Commonwealth	6 Feb 1992	AustLII
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 110	Federal Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII
Re Commissioner of Taxation v Spedley Securities Ltd	[1988] FCA 31	Federal Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII
Re Taxation Appeals	[1987] AATA 286	Administrative Appeals Tribunal	Australia	3 Aug 1987	AustLII
John Anderson Ltd v Commissioner of Inland Revenue HC Auckland M395/83	[1985] NZHC 802; (1985) 8 TRNZ 385; (1985) 7 NZTC 5,029	High Court of New Zealand	New Zealand	1 Mar 1985	NZLII
Invercargill Licensing Trust v Invercargill City Council HC Invercargill A77/83	[1985] NZHC 806	High Court of New Zealand	New Zealand	22 Feb 1985	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance"	(2012) 10 (3) E-Journal of Tax Research 621	Boccabella, Dale	Australia	circa 2012	AustLII
"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
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Rowe: A Symmetry Cemetery?"	[1996] RevenueLawJl 7	Schabe, David; Walpole, Michael	Australia	circa 1996	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Re Taxation Appeals	[1987] AATA 286	Administrative Appeals Tribunal	Australia	3 Aug 1987	AustLII
John Anderson Ltd v Commissioner of Inland Revenue HC Auckland M395/83	[1985] NZHC 802; (1985) 8 TRNZ 385; (1985) 7 NZTC 5,029	High Court of New Zealand	New Zealand	1 Mar 1985	NZLII
Invercargill Licensing Trust v Invercargill City Council HC Invercargill A77/83	[1985] NZHC 806	High Court of New Zealand	New Zealand	22 Feb 1985	NZLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII