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"When is Income under Long-term Contracts Derived?"   flag 

[2002] RevenueLawJl 6
Teck, Tan How
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Medical Practitioners Act 1938 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 244
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 flag 178
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
Perrott v Deputy FCT (NSW) [1925] HCA 8; 40 CLR 450 High Court of Australia Australia - Commonwealth 1 May 1925 AustLII flag 11
HW Coyle Ltd v Commissioner of Inland Revenue (1980) 4 NZTC 61,558; (1980) 4 TRNZ 1 New Zealand circa 1980 CCH New Zealand flag 5
[1999] 1 HKLRD 802 [1999] 1 HKLRD 802 Hong Kong circa 1999 flag 3
Secan Ltd v Commissioner of Inland Revenue [2000] HKCA 358; [2000] 1 HKLRD 532 Hong Kong Court of Appeal Hong Kong 16 Feb 2000 HKLII flag 2
(1996) 1998 MSTC 5 (1996) 1998 MSTC 5 Malaysia circa 1998 flag 1
"Tax Treatment of Work in Progress: A Call for Legislative Change" (1996) 7 Law Institute Journal 53 Law Institute Journal Australia - Victoria circa 1996 flag 1
Horizon Homes Ltd v Commissioner of Inland Revenue HC Wellington AP252/91 [1994] NZHC 2413; (1994) 18 TRNZ 594; (1994) 16 NZTC 11,064 High Court of New Zealand New Zealand 24 Feb 1994 NZLII flag 1
"Profit and Prophets Law and Accountancy Practice on the Timing of Receipts Recognition Under the Earnings Basis (Schedule D, Cases I & II), continued" (1987) 3 British Tax Review 104 British Tax Review United Kingdom circa 1987 Westlaw flag 1
TH Ltd v Cit [1950-1985] MSTC 457 Malaysia circa 1985 flag 1
CIR v Montana Lands Ltd [1968] HKTC 334 Hong Kong circa 1968 flag 1

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