LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

FCT v P Iori & Sons Pty Ltd     18

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 GSTR2015/1	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 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 GSTD2004/4	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 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
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
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
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
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
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
Hills Industries Ltd v Comm of State Taxation	[2002] SASC 67	Supreme Court of South Australia	Australia - South Australia	1 Mar 2002	AustLII		2

Legislation Cited

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		5
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		26
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		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		155
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		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		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		18
Fouche v Superannuation Fund Board	[1952] HCA 1; (1952) 88 CLR 609	High Court of Australia	Australia - Commonwealth	6 Feb 1952	AustLII		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		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		1105
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		13
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		28
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
Hills Industries Ltd v Comm of State Taxation	[2002] SASC 67	Supreme Court of South Australia	Australia - South Australia	1 Mar 2002	AustLII		2
Waddington v O'Callaghan	(1931) 16 Tax Cas 187		United Kingdom	circa 1931			8
J & R O'Kane & Co v IR Commissioners	(1922) 12 Tax Cas 303		United Kingdom	circa 1922			33
Winchcombe Carson Ltd v Commissioner of Taxation (NSW)	(1938) 5 ATD 69		Australia	circa 1938			6
FCT v Rabinov	(1983) 71 FLR 451		Australia	circa 1983	Legal Online / Westlaw		1
Taxation, Commissioner of (Cth) v Rabinov	71 FLR 450; (1983) 50 ALR 541; 14 ATR 425		Australia	circa 1938	Legal Online / Westlaw		10