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TR 96/5 - Income Tax: take or pay contracts

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Act (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Country Magazine Pty Ltd v FCT	[1968] HCA 27; (1968) 117 CLR 162; (1968) 10 AITR 573; 15 ATD 86; 42 ALJR 42	High Court of Australia	Australia - Commonwealth	20 May 1968	AustLII		19
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
(1971) 2 Atr 497	(1971) 2 ATR 497		Australia	circa 1971	Legal Online / Westlaw		30
152 Atd 130	152 ATD 130		Australia	circa 1938			2
319 Aitr 689	319 AITR 689		Australia	circa 1938			2

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