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Royal Automobile Club of Victoria v FCT     10

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs	[2010] ATOCR 9	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs	[2010] ATOCR CR2010/9	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union	[2015] ATOCR 7	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union	[2015] ATOCR CR2015/7	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Fraser v NRMA Holdings Ltd	[1994] FCA 1397; (1994) 52 FCR 1; (1994) 124 ALR 548; [1994] ATPR 41-346; (1994) 14 ACSR 656; (1994) 12 ACLC 855	Federal Court of Australia	Australia - Commonwealth	13 Oct 1994	AustLII		37
TD 1999/38 - Income tax: does the principle of mutuality apply to income derived by a registered/licensed club under an arrangement entered into with an external party to conduct gaming or other activities on the club's premises?	[1999] ATOTD 38	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TD 1999/38 - Income tax: does the principle of mutuality apply to income derived by a registered/licensed club under an arrangement entered into with an external party to conduct gaming or other activities on the club's premises?	[1999] ATOTD TD1999/38	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation	[2015] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation	[2015] ATOTR TR2015/3	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"The Identification and Characterisation of Taxable Supplies for GST Purposes"	(2000) 3 (4) Journal of Australian Taxation 261	Martin, Denham	Australia	circa 2000	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bernard Elsey Pty Ltd v FCT	[1969] HCA 46; (1969) 121 CLR 119; (1969) 43 ALJR 423; 1 ATR 403	High Court of Australia	Australia - Commonwealth	10 Oct 1969	AustLII		31
Carlisle and Silloth Golf Club v Smith	[1912] UKLawRpKQB 18; [1912] 2 KB 177; 6 Tax Cas 48		United Kingdom	22 Feb 1912	CommonLII		19
Carlisle and Silloth Golf Club v Smith	[1913] UKLawRpKQB 88; (1913) 3 KB 75		United Kingdom	7 May 1913	CommonLII		11
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
English and Scottish Joint Co-Operative Wholesale Society Ltd v Commissioner of Agricultural Income Tax, Assam	[1948] AC 405; [1948] 2 All ER 395		United Kingdom	circa 1948	LexisNexis / Westlaw		9
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
Fletcher v Income Tax Commissioner	[1971] 3 All ER 1185		United Kingdom	circa 1971	LexisNexis		9
Hickman v FCT	[1922] ArgusLawRp 74; 31 CLR 232; 28 ALR 433	Argus Law Reports	Australia - Commonwealth	8 Sep 1922	AustLII		24
Inland Revenue Commissioners v Ayrshire Employers Mutual Insurance Association Ltd	[1946] 1 All ER 637		United Kingdom	circa 1946	LexisNexis		43
Liverpool Corn Trade Association v Monks	[1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841	House of Lords	United Kingdom	21 Jan 1926	BAILII		20
Municipal Mutual Insurance v Hills (HM Inspector of Taxes)	(1932) 16 Tax Cas 430		United Kingdom	circa 1932			25
National Association of Local Government Officers v Watkins (HM Inspector of Taxes)	(1934) 18 Tax Cas 499		United Kingdom	circa 1934			10
National Trustees Executors & Agency Co of Australasia Ltd v FCT (No 2)	[1954] HCA 3; (1954) 89 CLR 196	High Court of Australia	Australia - Commonwealth	2 Mar 1954	AustLII		1
New York Life Assurance Co v Styles	(1889) 14 AC 381; 2 Tax Cas 460		United Kingdom	circa 1889	LexisNexis / Westlaw		30
Revesby Credit Union Co-operative Ltd v FCT	[1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358	High Court of Australia	Australia - Commonwealth	22 Jan 1965	AustLII		47
Social Credit Savings and Loans Society Ltd v FCT	[1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675	High Court of Australia	Australia - Commonwealth	26 Nov 1971	AustLII		22
Sydney Water Board Employees' Credit Union v FCT	[1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574	High Court of Australia	Australia - Commonwealth	17 Oct 1973	AustLII		16