LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Journal Article | Law Reform Reports Referring to this Journal Article | Law Journal Articles Referring to this Journal Article | Legislation Cited | Cases and Articles Cited

Help

"Taxing Financial Instruments: Uncertainty In Tax And Accounting?"   flag 

[2005] JlATaxTA 4
Fisher, Rodney
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s26BB, s70B, s159GP, s159GQC, s159GQD
Income Tax Act 1994

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Tax accounting for deductions" (1988) 5 Australian Tax Forum 40 Australian Tax Forum Australia circa 1988 flag 1
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
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
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
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
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Brown v National Provident Institution [1921] 2 AC 222; 8 Tax Cas 57 United Kingdom circa 1921 LexisNexis / Westlaw flag 19
Willingale (Inspector of Taxes) v International Commercial Bank [1978] All ER 754 United Kingdom circa 1978 LexisNexis flag 2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback