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Sydney Water Board Employees' Credit Union v FCT   flag  16

[1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574
High Court of Australia
Australia - Commonwealth
17th October, 1973

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sutherland v GHR Accounting Group Pty Ltd [2019] NSWSC 295 Supreme Court of New South Wales Australia - New South Wales 25 Mar 2019 AustLII flag 1
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 AustLII flag 1
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR TR2015/3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR CR2010/9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation [2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104 Federal Court of Australia Australia - Commonwealth 7 Sep 2004 AustLII flag 4
Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation [2004] FCA 2 Federal Court of Australia Australia - Commonwealth 6 Feb 2004 AustLII flag 1
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association [2004] ATOTR TR2004/5 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/5 - Income tax: taxation treatment of volume rebates paid to a retailer association [2004] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TD 93/194 - Income tax: how should a licensed club apportion expenses when calculating its taxable income? [1993] ATOTD TD93/194 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/194 - Income tax: how should a licensed club apportion expenses when calculating its taxable income? [1993] ATOTD 194 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
Re Commissioner of Taxation v Australian Music Traders Association [1990] FCA 192 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag
Re Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation [1990] FCA 90 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd [1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094 Federal Court of Australia Australia - Commonwealth 18 Dec 1978 AustLII flag 289
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10
Union Trustee Co of Australia Ltd v Greater Melbourne Realty Co Pty Ltd (In Liquidation) [1932] ArgusLawRp 17; 47 CLR 44; 38 ALR 178 Argus Law Reports Australia - Commonwealth 7 Apr 1932 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Investor Protection and the High Court - the ACCU Decision" [1986] AUBusLawyer 11 Christie, Michael Australia circa 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Co-operation Act, 1923 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fletcher v Income Tax Commissioner [1972] AC 414 United Kingdom circa 1972 LexisNexis / Westlaw flag 15
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
English and Scottish Joint Co-Operative Wholesale Society Ltd v Commissioner of Agricultural Income Tax, Assam [1948] AC 405; [1948] 2 All ER 395 United Kingdom circa 1948 LexisNexis / Westlaw flag 9
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 77
Municipal Mutual Insurance Ltd v Hills (HM Inspector of Taxes) (1931) 16 Tax Cas 430 United Kingdom circa 1931 flag 25
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41
New York Life Insurance Co v Styles (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 30

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