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TR 98/8 - Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
Kowloon Stock Exchange Ltd v Inland Revenue Commissioner	[1985] 1 All ER 205		United Kingdom	circa 1985	LexisNexis		4
(1978) 8 Atr 452	(1978) 8 ATR 452		Australia	circa 1978	Legal Online / Westlaw		33
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		76
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
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
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		122
333 TR 93/20	333 TR 93/20			circa 1985			4
229 Atc 4113-4	229 ATC 4113-4		Australia	circa 1985	IntelliConnect		4
216 Atc 4106-7	216 ATC 4106-7		Australia	circa 1985	IntelliConnect		4
8 Atr 467	8 ATR 467		Australia	circa 1985	Legal Online / Westlaw		2