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TR 93/20 - Income tax: computer spare parts    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
WT88/334 and Commissioner of Taxation	[1989] AATA 624; 20 ATR 4143	Administrative Appeals Tribunal	Australia	24 Oct 1989	AustLII		2
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		334
Memorex Pty Ltd v Commissioner of Taxation (Cth)	(1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685		Australia	circa 1987	LexisNexis AU		18
Commissioner of Taxation v Cyclone Scaffolding Pty Ltd	(1987) 18 FCR 183; (1987) 77 ALR 319; (1987) 19 ATR 674	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd	[1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII		54
Philip Morris Ltd v Commissioner of Taxation (Cth)	(1979) 38 FLR 383; (1979) 10 ATR 44		Australia	circa 1979	Legal Online / Westlaw		20
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw		39
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
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
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		143
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
(1953) 3 CTBR (NS) 574	(1953) 3 CTBR (NS) 574		Australia	circa 1953			2
Guinea Airways Ltd v Commissioner of Taxation (Cth)	[1950] HCA 60; (1950) 83 CLR 584; [1950] ALR 16; 9 ATD 109	High Court of Australia	Australia - Commonwealth	13 Nov 1950	AustLII		9
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		246
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		122
17 CTBR (NS) 111	17 CTBR (NS) 111		Australia	circa 1938			5
8 Atr 452	8 ATR 452		Australia	circa 1938	Legal Online / Westlaw		33
3 CTBR (NS) Case 93	3 CTBR (NS) Case 93		Australia	circa 1938			2
1 Aitr 596	1 AITR 596		Australia	circa 1938			2