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H R Sinclair & Son Pty Ltd v FCT     32

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
CDPJ and Commissioner of Taxation	[2014] AATA 535	Administrative Appeals Tribunal	Australia	5 Aug 2014	AustLII
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association	[2004] ATOTR TR2004/5	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association	[2004] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR TR2002/4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR TR97/15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996	[1996] HCATrans 298	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S160/1995	[1996] HCATrans 168	High Court of Australia	Australia - Commonwealth	16 Apr 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII		116
QT93/38 and Commissioner of Taxation	[1994] AATA 244	Administrative Appeals Tribunal	Australia	22 Aug 1994	AustLII
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		180
MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry	[1992] ATOMTROS MT2050	Australian Taxation Office	Australia - Commonwealth	6 Feb 1992	AustLII
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 110	Federal Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII
Re Commissioner of Taxation v Spedley Securities Ltd	[1988] FCA 31	Federal Court of Australia	Australia - Commonwealth	18 Feb 1988	AustLII
Re Taxation Appeals	[1987] AATA 286	Administrative Appeals Tribunal	Australia	3 Aug 1987	AustLII
Invercargill Licensing Trust v Invercargill City Council HC Invercargill A77/83	[1985] NZHC 806	High Court of New Zealand	New Zealand	22 Feb 1985	NZLII
John Anderson Ltd v Commissioner of Inland Revenue HC Auckland M395/83	[1985] NZHC 802; (1985) 8 TRNZ 385; (1985) 7 NZTC 5,029	High Court of New Zealand	New Zealand	1 Mar 1985	NZLII
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797	High Court of Australia	Australia - Commonwealth	31 Jan 1974	AustLII		15

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"An ordered approach to the tax rules for problem solving in a first Australian income taxation law course can improve student performance"	(2012) 10 (3) E-Journal of Tax Research 621	Boccabella, Dale	Australia	circa 2012	AustLII
"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
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Rowe: A Symmetry Cemetery?"	[1996] RevenueLawJl 7	Schabe, David; Walpole, Michael	Australia	circa 1996	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Cromwell Jockey Club v Commr of Inland Revenue (NZ)	(1954) 6 AITR 188; (1954) 10 ATD 431		Australia	circa 1954			5
English Dairies Ltd v The Commissioners of Inland Revenue	11 Tax Cas 597		United Kingdom				2