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"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
Commissioner of Taxation v Gwynvill Properties Pty Ltd	(1986) 13 FCR 138; 69 ALR 488; (1986) 17 ATR 844	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		7
Taxation, Commissioner of (Cth) v Solling	(1985) 80 FLR 370; (1985) 16 ATR 753		Australia	circa 1985	Legal Online / Westlaw		11
FCT v Australian Guarantee Corporation Ltd	(1984) 15 ATR 982		Australia	circa 1984	Legal Online / Westlaw		15
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd	[1980] HCA 20; (1980) 146 CLR 165	High Court of Australia	Australia - Commonwealth	24 Jul 1980	AustLII		26
FCT v Total Holdings (Aust) Pty Ltd	(1975) 9 ATR 885		Australia	circa 1975	Legal Online / Westlaw		27
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Emu Bay Railway Co Ltd v FCT	[1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		45
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
Creer v Commissioner of Taxation (Cth)	75 FLR 344; 16 ATR 246		Australia	circa 1958	Legal Online / Westlaw		2