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CR 2007/49 - Income tax: treatment of payments received under the Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Plant and Commissioner of Taxation	[2004] AATA 1296; 58 ATR 1070	Administrative Appeals Tribunal	Australia	6 Dec 2004	AustLII		6
First Provincial Building Society Ltd v Commissioner of Taxation	(1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		56
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
Federal Coke Co Pty Ltd v FCT	15 ALR 449; 34 FLR 375; (1977) 7 ATR 519		Australia	circa 1977	LexisNexis AU		187
Reckitt & Colman Pty Ltd v Commissioner of Taxation (Cth)	(1974) 3 ALR 381; (1974) 23 FLR 58; (1974) 4 ATR 501		Australia	circa 1974	LexisNexis AU		29
Placer Development Ltd v The Commonwealth	[1969] HCA 29; (1969) 121 CLR 353; [1969] ALR 801; (1969) 43 ALJR 265	High Court of Australia	Australia - Commonwealth	27 Jun 1969	AustLII		199
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		385
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192