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FCT v Suttons Motors (Chullora) Wholesale Pty Ltd     54

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Automotive Invest Pty Ltd v FCT	[2023] FCAFC 129; (2023) 299 FCR 288	Federal Court of Australia	Australia - Commonwealth	11 Aug 2023	AustLII		4
Trustee for the Star Enterprises Trust (Eurodrive Tours Pty Ltd) and Commissioner of Taxation (Taxation)	[2020] AATA 1656	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII		1
Stallion (NSW) Pty Ltd v Commissioner of Taxation	[2019] FCA 1306; [2019] ATC 20-707	Federal Court of Australia	Australia - Commonwealth	19 Aug 2019	AustLII		6
Criterion Prestige Pty Ltd and Commissioner of Taxation	[2015] AATA 468	Administrative Appeals Tribunal	Australia	30 Jun 2015	AustLII
TD 2014/27 - Income tax: is bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/27	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/27 - Income tax: is bitcoin trading stock for the purposes of subsection 70-10(1) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 27	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
SPI PowerNet Pty Ltd v FCT	[2013] FCA 924; (2013) 96 ATR 771	Federal Court of Australia	Australia - Commonwealth	12 Sep 2013	AustLII		2
Bayconnection Property Developments Pty Ltd v Commissioner of Taxation	[2013] FCA 440	Federal Court of Australia	Australia - Commonwealth	14 May 2013	AustLII
Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd (No 2)	[2013] FCA 208	Federal Court of Australia	Australia - Commonwealth	11 Mar 2013	AustLII		2
Olivedale Park Pty Ltd v Commissioner of State Revenue (Taxation)	[2012] VCAT 1874	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Dec 2012	AustLII
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
Confidential and Commissioner of Taxation	[2012] AATA 407	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		3
Confidential and Commissioner of Taxation	[2012] AATA 408	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		1
Melbourne Car Shop Pty Ltd v Commissioner of Taxation	[2010] FCA 373; (2010) 76 ATR 42; [2010] ATC 20-179	Federal Court of Australia	Australia - Commonwealth	23 Apr 2010	AustLII		7
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Brady King Pty Ltd v Commissioner of Taxation	[2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034	Federal Court of Australia	Australia - Commonwealth	26 Jun 2008	AustLII		14
Brady King Pty Ltd v FCT	[2008] FCA 81; [2008] ATC 20-008; 69 ATR 271	Federal Court of Australia	Australia - Commonwealth	18 Feb 2008	AustLII		1
TD 2008/26 - Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997?	[2008] ATOTD TD2008/26	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/26 - Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997?	[2008] ATOTD 26	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Re Scarrott and Commissioner of State Revenue	[2007] VCAT 2231; 68 ATR 916	Victorian Civil and Administrative Tribunal	Australia - Victoria	26 Nov 2007	AustLII		1
General Motors Acceptance Corporation Australia v Southbank Traders Pty Ltd	[2007] HCATrans 14	High Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII
: Holt v Wynter	[2000] NSWCA 243	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Sep 2000	AustLII		2
GSTR 2000/6 - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages	[2000] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/6 - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages	[2000] ATOGSTR GSTR2000/6	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock	[2000] ATOGSTR GSTR2000/8	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/8 - Goods and Services Tax: special credit for sales tax paid on stock	[2000] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 1999/D3 - Goods and Services Tax: Special credit for sales tax paid on stock	[1999] ATODGSTR GSTR1999/D3	Australian Taxation Office	Australia - Commonwealth	25 Nov 1999	AustLII
Bellinz Pty Ltd v Commissioner of Taxation	[1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	AustLII		6
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 98/8 - 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 7	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 97/9 - Income tax: sale of wool	[1997] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/9 - Income tax: sale of wool	[1997] ATOTR TR97/9	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
VT95/84 and Commissioner of Taxation	[1996] AATA 163; 32 ATR 1311	Administrative Appeals Tribunal	Australia	13 May 1996	AustLII
Re Taxation Appeals	[1994] AATA 4; 27 ATR 1215	Administrative Appeals Tribunal	Australia	14 Jan 1994	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
TR 93/20 - Income tax: computer spare parts	[1993] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/20 - Income tax: computer spare parts	[1993] ATOTR TR93/20	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Citibank Ltd; Citicorp Wholesale Pty Ltd and Citicorp Finance Pty Ltd v Commissioner of Taxation	[1992] FCA 615	Federal Court of Australia	Australia - Commonwealth	11 Dec 1992	AustLII
It 2670 - Income Tax: Meaning of "Trading Stock on Hand"	[1992] ATOITR IT2670	Australian Taxation Office	Australia - Commonwealth	5 Mar 1992	AustLII
It 2648 - Income Tax: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations	[1991] ATOITR IT2648	Australian Taxation Office	Australia - Commonwealth	25 Jul 1991	AustLII
Re Commissioner of Taxation v Brambles Holdings Ltd (Now Known As Brambles Australia Ltd)	[1991] FCA 122	Federal Court of Australia	Australia - Commonwealth	10 Apr 1991	AustLII
Re All States Frozen Foods Pty Ltd v Commissioner of Taxation	[1990] FCA 79	Federal Court of Australia	Australia - Commonwealth	22 Mar 1990	AustLII
Re Commissioner of Taxation v All States Frozen Foods Pty Ltd	[1989] FCA 416	Federal Court of Australia	Australia - Commonwealth	6 Oct 1989	AustLII
Case L77 v Commissioner of Inland Revenue	[1989] NZTRA 57; (1989) 13 TRNZ 352; (1989) 11 NZTC 1,443	New Zealand Taxation Review Authority	New Zealand	6 Jun 1989	NZLII
NT87/6616 and Commissioner of Taxation	[1988] AATA 282; 19 ATR 3918	Administrative Appeals Tribunal	Australia	21 Sep 1988	AustLII
It 2472 - Income Tax : Whether Goods on Consignment Are Trading Stock	[1988] ATOITR IT2472	Australian Taxation Office	Australia - Commonwealth	12 May 1988	AustLII
It 2325 - Income Tax : Deduction for Cost of Motor Vehicles Under Floor Plan Arrangements	[1986] ATOITR IT2325	Australian Taxation Office	Australia - Commonwealth	24 Jun 1986	AustLII

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
"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
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"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
"Land as Trading Stock"	(1994) 2 Waikato Law Review 69	Chan, Winnie	New Zealand	circa 1994	NZLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxation, Commissioner of (Cth) v Suttons Motors (Chullora) Wholesale Pty Ltd	[1983] FCA 107; (1983) 47 ALR 449; 68 FLR 181; (1983) 14 ATR 262	Federal Court of Australia	Australia - Commonwealth	3 Jun 1983	AustLII		6
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII		77
Benjamin Smith and Son v Commissioners of Inland Revenue	(1928) 139 LT 97		United Kingdom	circa 1928			5
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
Suttons Motors (Chullora) Wholesale Pty Ltd v Commissioner of Taxation (Cth)	63 FLR 414; 42 ALR 525; 13 ATR 313		Australia	circa 1983	Legal Online / Westlaw		2
Edward Collins & Sons, Ltd v Commissioners of Inland Revenue	12 Tax Cas 773		United Kingdom	circa 1983			6