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TR 97/7 - Income tax: section 8-1 - meaning of 'incurred' - timing of deductions   flag 

[1997] ATOTR 7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8, s170
Income Tax Assessment Act 1997 (Cth) s2.5, s5.1
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
QT93/192 and Commissioner of Taxation [1994] AATA 283; (1994) 29 ATR 1138 Administrative Appeals Tribunal Australia 21 Sep 1994 AustLII flag 14
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
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Taxation, Commissioner of v Firstenberg [1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297 Australia - Victoria 29 Jun 1976 AustLII flag 14
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
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
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Australia & New Zealand Banking Group Ltd v FCT (1994) 48 FCR 268; 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 34
Commissioner of Taxation v Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 29
Taxation, Commissioner of (Cth) v Solling (1985) 80 FLR 370; (1985) 16 ATR 753 Australia circa 1985 Legal Online / Westlaw flag 11
Marbren Pty Ltd v Commissioner of Taxation (1984) 75 FLR 439; (1984) 15 ATR 1145 Australia circa 1984 Legal Online / Westlaw flag 6
Commonwealth Aluminium Corporation Ltd v FCT (1977) 32 FLR 210; (1977) 7 ATR 376 Australia circa 1977 Legal Online / Westlaw flag 37
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth) (1990) 95 ALR 663; 21 ATR 841 Australia circa 1990 LexisNexis AU flag 33
Commissioners of Inland Revenue v Morrison [1932] SC 638; 17 Tax Cas 325 United Kingdom - Scotland circa 1932 flag 9

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