FCT v P Iori & Sons Pty Ltd 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 †
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	42
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	15
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	13
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	11
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	7
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	3
Hills Industries Ltd v Comm of State Taxation	[2002] SASC 67	Supreme Court of South Australia	Australia - South Australia	1 Mar 2002	AustLII	2
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
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
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
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
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
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
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
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
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
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
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

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 †
Waddington v O'Callaghan	(1931) 16 Tax Cas 187		United Kingdom	circa 1931		8
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	7
Winchcombe Carson Ltd v Commissioner of Taxation (NSW)	(1938) 5 ATD 69		Australia	circa 1938		6
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	5
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	3
Hills Industries Ltd v Comm of State Taxation	[2002] SASC 67	Supreme Court of South Australia	Australia - South Australia	1 Mar 2002	AustLII	2
"Prudence and fiduciary obligations in the investment of trust funds"	(1987) 61 Australian Law Journal 329	Australian Law Journal	Australia	circa 1987	Legal Online	2
FCT v Rabinov	(1983) 71 FLR 451		Australia	circa 1983	Legal Online / Westlaw	1
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
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
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
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
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
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
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
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
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
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
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

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