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Lister Blackstone Pty Ltd v FCT 13

[1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94

High Court of Australia

Australia - Commonwealth

9th September, 1976

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR TR2005/6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Montgomery M86/1998	[1999] HCATrans 48	High Court of Australia	Australia - Commonwealth	11 Mar 1999	AustLII
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries	[1998] ATOTR TR98/2	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries	[1998] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Henry Francis Howden Selleck v The Commissioner of Taxation for the Commonwealth of Australia	[1997] FCA 799	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII
Paul Montgomery v Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 212	Federal Court of Australia	Australia - Commonwealth	8 Apr 1997	AustLII
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Cosenza & Denco Holdings Pty Ltd v Tigani & Annatom Pty Ltd	[2005] SADC 63	District Court of South Australia	Australia - South Australia	7 Jun 2005	AustLII		2
Iarriccio v Lai Investments Pty Ltd	[2003] SASC 54	Supreme Court of South Australia	Australia - South Australia	24 Feb 2003	AustLII
BASF New Zealand Ltd v Commissioner of Inland Revenue CA138/96	[1997] NZCA 354; (1997) 18 NZTC 13,322	Court of Appeal of New Zealand	New Zealand	23 Jul 1997	NZLII		5

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Cosenza & Denco Holdings Pty Ltd v Tigani & Annatom Pty Ltd	[2005] SADC 63	District Court of South Australia	Australia - South Australia	7 Jun 2005	AustLII		2
Iarriccio v Lai Investments Pty Ltd	[2003] SASC 54	Supreme Court of South Australia	Australia - South Australia	24 Feb 2003	AustLII
BASF New Zealand Ltd v Commissioner of Inland Revenue CA138/96	[1997] NZCA 354; (1997) 18 NZTC 13,322	Court of Appeal of New Zealand	New Zealand	23 Jul 1997	NZLII		5
Granite Supply Association Ltd v Kitton	(1905) 5 Tax Cas 168		United Kingdom	circa 1905			6

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