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FCT v St Hubert's Island Pty Ltd (In Liq)     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chief Commissioner of State Revenue v Metricon Qld Pty Ltd	[2017] NSWCA 11; (2017) 105 ATR 11; (2017) 224 LGERA 236	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Feb 2017	AustLII		50
Coverdale v West Coast Council	[2016] HCA 15; (2016) 259 CLR 164; (2016) 330 ALR 424; (2016) 214 LGERA 160; (2016) 90 ALJR 562	High Court of Australia	Australia - Commonwealth	14 Apr 2016	AustLII		35
Du Buisson Perrine v Chan	[2016] WASCA 18; (2016) 49 WAR 432	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	22 Jan 2016	AustLII		7
SZGIZ v Minister for Immigration and Citizenship	[2013] FMCA 215; (2013) 281 FLR 459	Federal Magistrates Court of Australia	Australia	3 Apr 2013	AustLII		13
TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers	[2009] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers	[2009] ATOTR TR2009/5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Ayerst v C & K (Construction) Ltd	[1976] AC 167; [1975] 2 All ER 537		United Kingdom	circa 1976	LexisNexis / Westlaw		151
Judicature (Amendments)(No	2 Act 1975		United Kingdom	circa 1975			12
(1974) 19 CTBR (NS) Case 76	(1974) 19 CTBR (NS) Case 76		Australia	circa 1974			1
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		57
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
J Rowe & Son Pty Ltd v FCT	[1970] HCA 57	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		4
(1968) 44 Tax Cas 343	(1968) 44 Tax Cas 343		United Kingdom	circa 1968			1
Snell (Inspector of Taxes) v Rosser, Thomas & Co Ltd	(1968) 1 WLR 295		United Kingdom	circa 1968	LexisNexis / Westlaw		1
Snell v Rosser, Thomas & Co Ltd	[1968] 1 All ER 600		United Kingdom	circa 1968	LexisNexis		4
YZ Finance Co Pty Ltd v Cummings	[1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		173
Orchard Parks Ltd v Pogson	(1964) 42 Tax Cas 442		United Kingdom	circa 1964			4
Duple Motor Bodies Ltd v Ostime	[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739	House of Lords	United Kingdom	28 Mar 1961	BAILII		31
London Investment and Mortgage Co Ltd v Worthington (Inspector of Taxes)	[1959] AC 199		United Kingdom	circa 1959	LexisNexis / Westlaw		2
(1958) 8 CTBR (NS) Case 48	(1958) 8 CTBR (NS) Case 48		Australia	circa 1958			1
Shaw Savill and Albion Co Ltd v Commissioner of Inland Revenue	[1956] NZLR 211		New Zealand	circa 1956	LexisNexis		7
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
(1952) 3 CTBR (NS) Case 111	(1952) 3 CTBR (NS) Case 111		Australia	circa 1952			1
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
(1951) 1 CTBR (NS) 568	(1951) 1 CTBR (NS) 568		Australia	circa 1951			4
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		243
Hudson v Wrightson	(1934) 26 Tax Cas 55		United Kingdom	circa 1934			2
Ruhamah Property Co Ltd v FCT	[1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50	High Court of Australia	Australia - Commonwealth	20 Aug 1928	AustLII		112
George Thompson & Co Ltd v C lR	(1927) 12 Tax Cas 1091		United Kingdom	circa 1927			6
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
Melbourne Trust, Ltd v Commissioner of Taxes (Victoria)	[1912] ArgusLawRp 117; 15 CLR 274; 18 ALR 497	Argus Law Reports	Australia - Commonwealth	14 Oct 1912	AustLII		9
Pearn v Miller	11 Tax Cas 610		United Kingdom	circa 1938			6
St Hubert's Island Pty Ltd v Commissioner of Taxation (Cth)	6 ATR 183		Australia	circa 1938	Legal Online / Westlaw		3