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H R Sinclair & Son Pty Ltd v FCT   flag  32

[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111
High Court of Australia
Australia - Commonwealth
2nd June, 1966

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
RHDB and Commissioner of Taxation (Taxation) [2017] AATA 3091 Administrative Appeals Tribunal Australia 20 Dec 2017 AustLII flag
CDPJ and Commissioner of Taxation [2014] AATA 535 Administrative Appeals Tribunal Australia 5 Aug 2014 AustLII flag
QT93/38 and Commissioner of Taxation [1994] AATA 244 Administrative Appeals Tribunal Australia 22 Aug 1994 AustLII flag
Re Taxation Appeals [1987] AATA 286 Administrative Appeals Tribunal Australia 3 Aug 1987 AustLII flag
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 flag
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 flag
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 flag
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision [2002] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2002 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 97/15 - 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
MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry [1992] ATOMTROS MT2050 Australian Taxation Office Australia - Commonwealth 6 Feb 1992 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 1857 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 943 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
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 flag 116
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 flag
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 flag
Re Commissioner of Taxation v Spedley Securities Ltd [1988] FCA 31 Federal Court of Australia Australia - Commonwealth 18 Feb 1988 AustLII flag
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 flag 32
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 flag 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 flag 53
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 flag
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 flag
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
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 flag 15
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 flag
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 flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"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 flag
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10
"Lease Incentives and the Gain Theory of Income" (1998) 1 (2) Journal of Australian Taxation 136 Dabner, Justin Australia circa 1998 AustLII flag
"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
"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 flag
"Rowe: A Symmetry Cemetery?" [1996] RevenueLawJl 7 Schabe, David; Walpole, Michael Australia circa 1996 AustLII flag

Legislation Cited

Legislation Name Provision
Forests Act 1958 (Vic) s51

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"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 flag
"Rowe: A Symmetry Cemetery?" [1996] RevenueLawJl 7 Schabe, David; Walpole, Michael Australia circa 1996 AustLII flag
Cromwell Jockey Club v Commr of Inland Revenue (NZ) (1954) 6 AITR 188; (1954) 10 ATD 431 Australia circa 1954 flag 5
English Dairies Ltd v The Commissioners of Inland Revenue 11 Tax Cas 597 United Kingdom circa 1985 flag 2

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