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FCT v P Iori & Sons Pty Ltd   flag  18

[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201
Federal Court of Australia
Australia - Commonwealth
4th September, 1987

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GSTR 2015/1 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2015] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2015/1 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2015] ATOGSTR GSTR2015/1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2014/D4 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2014] ATODGSTR GSTR2014/D4 Australian Taxation Office Australia - Commonwealth 24 Sep 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ? [2014] ATOTD TD2014/14 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265; (2013) 211 FCR 188; (2013) 59 AAR 430; (2013) 93 ATR 266; [2013] ATC 20-381 Federal Court of Australia Australia - Commonwealth 27 Mar 2013 AustLII flag 11
Quality Publications Australia Pty Ltd v FCT [2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 3
Commissioner of Taxation v Rozman [2010] FCA 324; (2010) 186 FCR 1; (2010) 75 ATR 782; [2010] ATC 20-171 Federal Court of Australia Australia - Commonwealth 1 Apr 2010 AustLII flag 13
Re York Street Mezzanine Pty Ltd (in liq) [2007] FCA 922; (2007) 162 FCR 358; (2007) 240 ALR 567; [2008] ASC 155-097; (2007) 64 ACSR 1 Federal Court of Australia Australia - Commonwealth 28 Jun 2007 AustLII flag 42
Minister Administering National Parks and Wildlife Act 1974 v Halloran [2004] NSWCA 118; (2004) 12 BPR 22,391 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 Jun 2004 AustLII flag 7
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)? [2004] ATOGSTD 4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)? [2004] ATOGSTD GSTD2004/4 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Hills Industries Ltd v Comm of State Taxation [2002] SASC 67 Supreme Court of South Australia Australia - South Australia 1 Mar 2002 AustLII flag 2
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR TR2001/10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements [2001] ATOTR 10 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Opal Maritime Agencies Pty Ltd v Skulptor Konenkov [2000] FCA 507; (2000) 98 FCR 519; 172 ALR 481 Federal Court of Australia Australia - Commonwealth 19 Apr 2000 AustLII flag 15
SGD 94/8 - Can the allocation of surpluses in accumulation funds count as employer contributions? [1994] ATOSGD SGD94/8 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
SGD 94/8 - Can the allocation of surpluses in accumulation funds count as employer contributions? [1994] ATOSGD 8 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag

Legislation Cited

Legislation Name Provision
The Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
North Coast Grazing Pty Ltd v Commissioner of Taxation (1987) 15 FCR 104; 74 ALR 309; 18 ATR 971 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 5
"Prudence and fiduciary obligations in the investment of trust funds" (1987) 61 Australian Law Journal 329 Australian Law Journal Australia circa 1987 Legal Online flag 2
FCT v Rabinov (1983) 71 FLR 451 Australia circa 1983 Legal Online / Westlaw flag 1
Stage Club Ltd v Millers Hotels Pty Ltd [1981] HCA 71; (1981) 150 CLR 535; 38 ALR 253; 56 ALJR 113; 6 ACLR 354; 1 ACLC 168 High Court of Australia Australia - Commonwealth 16 Dec 1981 AustLII flag 74
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Whim Creek Consolidated NL v Commissioner of Taxation (Cth) [1977] FCA 19; (1977) 31 FLR 146; (1977) 17 ALR 421; 8 ATR 154 Federal Court of Australia Australia - Commonwealth 16 Nov 1977 AustLII flag 26
Bromley v Muswellbrook Coal Co Pty Ltd [1973] HCA 56; (1973) 129 CLR 342; 2 ALR 128; 47 ALJR 710 High Court of Australia Australia - Commonwealth 30 Nov 1973 AustLII flag 13
Driclad Pty Ltd v FCT [1968] HCA 91; (1968) 121 CLR 45; 14 ATD 302; 40 ALJR 285 High Court of Australia Australia - Commonwealth 21 Jun 1968 AustLII flag 155
FCT v Northern Timber and Hardware Co Ltd [1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag 18
Fouche v Superannuation Fund Board [1952] HCA 1; (1952) 88 CLR 609 High Court of Australia Australia - Commonwealth 6 Feb 1952 AustLII flag 75
FCT v Steeves Agnew & Co (Vic) Pty Ltd [1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259 High Court of Australia Australia - Commonwealth 1 Jun 1951 AustLII flag 49
Suttor v Gundowda Pty Ltd [1950] HCA 35; (1950) 81 CLR 418; [1950] ALR 820 High Court of Australia Australia - Commonwealth 26 Sep 1950 AustLII flag 1105
Winchcombe Carson Ltd v Commissioner of Taxation (NSW) (1938) 5 ATD 69 Australia circa 1938 flag 6
Joseph v Campbell (Liquidator of the London Furnishing Co Ltd (In Liq)) [1933] HCA 34; (1933) 50 CLR 317 High Court of Australia Australia - Commonwealth 14 Aug 1933 AustLII flag 13
Waddington v O'Callaghan (1931) 16 Tax Cas 187 United Kingdom circa 1931 flag 8
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33 High Court of Australia Australia - Commonwealth 17 Oct 1929 AustLII flag 28
J & R O'Kane & Co v IR Commissioners (1922) 12 Tax Cas 303 United Kingdom circa 1922 flag 33
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107
Taxation, Commissioner of (Cth) v Rabinov 71 FLR 450; (1983) 50 ALR 541; 14 ATR 425 Australia Legal Online / Westlaw flag 10

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