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TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
International Harvester Co of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Co	[1958] HCA 16; (1958) 100 CLR 644; (1958) 32 ALJR 160	High Court of Australia	Australia - Commonwealth	22 Apr 1958	AustLII		170
Bonette v Woolworths Ltd	[1937] NSWStRp 15; (1937) 37 SR (NSW) 142; 54 WN (NSW) 57	Supreme Court of New South Wales	Australia - New South Wales	7 Apr 1937	AustLII		40
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth)	(1990) 95 ALR 663; 21 ATR 841		Australia	circa 1990	LexisNexis AU		33
H R Sinclair & Son Pty Ltd v FCT	[1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111	High Court of Australia	Australia - Commonwealth	2 Jun 1966	AustLII		32
Sydney Water Board Employees' Credit Union v FCT	[1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574	High Court of Australia	Australia - Commonwealth	17 Oct 1973	AustLII		16
Norwich Fire Insurance Society Ltd v Brennans (Horsham) Pty Ltd	[1981] VicRp 89; [1981] VR 981; (1981) 1 ANZ Insurance Cases 60-446		Australia - Victoria	18 Jun 1981	AustLII		10
NT93/326 and Commissioner of Taxation	[1994] AATA 695; (1994) 30 ATR 1030	Administrative Appeals Tribunal	Australia	12 Dec 1994	AustLII		3