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

[1978] HCA 10

High Court of Australia

Australia - Commonwealth

18th April, 1978

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
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
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
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
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
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

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6
Companies Act, 1961 (NSW)	s36, s264
Finance (No 2) Act 1975
Finance Act, 1938	s26

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
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
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
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
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
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
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
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
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
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
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
Judicature (Amendments)(No	2 Act 1975		United Kingdom	circa 1975		12
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
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
Shaw Savill and Albion Co Ltd v Commissioner of Inland Revenue	[1956] NZLR 211		New Zealand	circa 1956	LexisNexis	7
George Thompson & Co Ltd v C lR	(1927) 12 Tax Cas 1091		United Kingdom	circa 1927		6
Pearn v Miller	11 Tax Cas 610		United Kingdom	circa 2016		6
J Rowe & Son Pty Ltd v FCT	[1970] HCA 57	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII	4
Snell v Rosser, Thomas & Co Ltd	[1968] 1 All ER 600		United Kingdom	circa 1968	LexisNexis	4
Orchard Parks Ltd v Pogson	(1964) 42 Tax Cas 442		United Kingdom	circa 1964		4
(1951) 1 CTBR (NS) 568	(1951) 1 CTBR (NS) 568		Australia	circa 1951		4
St Hubert's Island Pty Ltd v Commissioner of Taxation (Cth)	6 ATR 183		Australia	circa 2016	Legal Online / Westlaw	3
London Investment and Mortgage Co Ltd v Worthington (Inspector of Taxes)	[1959] AC 199		United Kingdom	circa 1959	LexisNexis / Westlaw	2
Hudson v Wrightson	(1934) 26 Tax Cas 55		United Kingdom	circa 1934		2
(1974) 19 CTBR (NS) Case 76	(1974) 19 CTBR (NS) Case 76		Australia	circa 1974		1
Snell (Inspector of Taxes) v Rosser, Thomas & Co Ltd	(1968) 1 WLR 295		United Kingdom	circa 1968	LexisNexis / Westlaw	1
(1968) 44 Tax Cas 343	(1968) 44 Tax Cas 343		United Kingdom	circa 1968		1
(1958) 8 CTBR (NS) Case 48	(1958) 8 CTBR (NS) Case 48		Australia	circa 1958		1
(1952) 3 CTBR (NS) Case 111	(1952) 3 CTBR (NS) Case 111		Australia	circa 1952		1
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

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