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Commissioner of Taxation v Raymor (NSW) Pty Ltd    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Origin Energy Ltd v Commissioner of Taxation (No 2)	[2020] FCA 409	Federal Court of Australia	Australia - Commonwealth	31 Mar 2020	AustLII
Queensland Maintenance Services Pty Ltd (In Liquidation) and Commissioner of Taxation (Taxation)	[2018] AATA 4525	Administrative Appeals Tribunal	Australia	5 Dec 2018	AustLII
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII
Lewski v Commissioner of Taxation	[2017] FCAFC 145; (2017) 254 FCR 14	Federal Court of Australia	Australia - Commonwealth	18 Sep 2017	AustLII
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII
Travelex Ltd v FCT	[2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463	Federal Court of Australia	Australia - Commonwealth	29 Sep 2009	AustLII
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	2 Apr 2009	AustLII
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII
Malouf v FCT	[2008] FCA 497; (2008) 250 ALR 253; (2008) 68 ATR 470; [2008] ATC 20-023	Federal Court of Australia	Australia - Commonwealth	22 Apr 2008	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Reliance Carpet Co	[2008] HCATrans 150	High Court of Australia	Australia - Commonwealth	15 Apr 2008	AustLII
Spriggs v FCT	[2007] FCA 1817	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII
Reliance Carpet Co Pty Ltd v FCT	[2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117	Federal Court of Australia	Australia - Commonwealth	5 Jul 2007	AustLII
GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act?	[2001] ATODGSTR GSTR2001/D1	Australian Taxation Office	Australia - Commonwealth	9 May 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR GSTR2001/7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR 36	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR PR2000/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/34W - Income tax: Heydon Park Olive Project	[2000] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
PR 2000/36W - Income tax: Australian Olives Project No 3	[2000] ATOPR PR2000/36W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2000	AustLII
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR PR1999/37W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR 34	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/37W - Income tax: Australian Olives Project No 2	[1999] ATOPR 37	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR 52	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR 54	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR 80	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/86W - Income tax: The Good Oil Plantation Project No 6	[1999] ATOPR 86	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR 93	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/14W - Income tax: Heydon Park Tea Tree Project	[1999] ATOPR PR1999/14W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/34W - Income tax: Oilgrowers Management Project No 3	[1999] ATOPR PR1999/34W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/52W - Income tax: The Oil Fields Project 4	[1999] ATOPR PR1999/52W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/54W - Income tax: Heydon Park Tea Tree Project (Extended Prospectus Period)	[1999] ATOPR PR1999/54W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/80W - Income tax: Heritage Plantations Tea Tree Oil Project No 1	[1999] ATOPR PR1999/80W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/86W - Income tax: The Good Oil Plantation Project No 6	[1999] ATOPR PR1999/86W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
PR 1999/93W - Income tax: Native Pepper Project	[1999] ATOPR PR1999/93W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 1999	AustLII
Tip Top v MacKintosh, Tregloans, Rankine & Povco	[1998] SASC 6613	Supreme Court of South Australia	Australia - South Australia	3 Apr 1998	AustLII
Tip Top Dry Cleaners Pty Ltd v Grant MacKintosh, Tregloans, Campbell Rankine & Povco Pty Ltd	[1998] SASC 7100	Supreme Court of South Australia	Australia - South Australia	3 Apr 1998	AustLII
WT96/110 and Deputy Commissioner of Taxation	[1998] AATA 135; 38 ATR 1095	Administrative Appeals Tribunal	Australia	4 Mar 1998	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/15 - Income tax: conditional contracts: derivation of income; allowable deductions; trading stock on hand	[1997] ATOTR TR97/15	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Rowe S84/1996	[1996] HCATrans 298	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/20 - Income tax: assessability and deductibility of prompt payment discounts offered by traders of goods to their customers and certain other discounts	[1996] ATOTR TR96/20	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
FCT v Rowe	[1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392	Federal Court of Australia	Australia - Commonwealth	20 Oct 1995	AustLII
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR 26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/26 - Income tax: subsection 51(1) - meaning of incurred - implications of the High Court decision in Coles Myer Finance	[1994] ATOTR TR94/26	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses	[1994] ATOTR TR94/25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/25 - Income tax: implications of the decision in Coles Myer Finance Ltd v FCT for the timing of deductions for prepaid expenses	[1994] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII
Woolcombers (WA) Pty Ltd v the Commissioner of Taxation	[1993] FCA 245	Federal Court of Australia	Australia - Commonwealth	26 May 1993	AustLII
TR 93/9 - Income tax: deferral of deductions for trading stock purchases involving prepayments	[1993] ATOTR TR93/9	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/9 - Income tax: deferral of deductions for trading stock purchases involving prepayments	[1993] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 426	Federal Court of Australia	Australia - Commonwealth	6 Sep 1991	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?"	[2008] JlATaxTA 20	Sridaran, Maheswaran	Australia	circa 2008	AustLII
"The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment Act"	[1994] RevenueLawJl 3	Delaney, Thomas P	Australia	circa 1994	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
All States Frozen Foods Pty Ltd v FCT	(1990) 90 ATC 4,175		Australia	circa 1990	IntelliConnect
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth)	(1988) 79 ALR 181; (1988) 19 ATR 1241		Australia	circa 1988	LexisNexis AU
Meehan v Jones	[1982] HCA 52; (1982) 149 CLR 571; (1982) 42 ALR 463; (1982) 56 ALJR 813	High Court of Australia	Australia - Commonwealth	17 Sep 1982	AustLII
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; (1981) 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII
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
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
Godecke v Kirwan	[1973] HCA 38; (1973) 129 CLR 629; 1 ALR 457; (1973) 47 ALJR 543	High Court of Australia	Australia - Commonwealth	20 Sep 1973	AustLII
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
Upper Hunter County District Council v Australian Chilling and Freezing Co Ltd	[1968] HCA 8; (1968) 118 CLR 429; (1968) 41 ALJR 348	High Court of Australia	Australia - Commonwealth	8 Mar 1968	AustLII
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII
Stow Bardolph Gravel Co Ltd v Poole (HM Inspector of Taxes)	(1954) 35 Tax Cas 459		United Kingdom	circa 1954
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII
FCT v Australian Guarantee Corporation Ltd	[1984] FCA 240; 2 FCR 483; 15 ATR 982	Federal Court of Australia	Australia - Commonwealth	17 Apr 1946	AustLII
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
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII
Webster v Deputy FCT (WA)	[1926] ArgusLawRp 100; (1926) 39 CLR 130; 33 ALR 113	Argus Law Reports	Australia - Commonwealth	6 Dec 1926	AustLII
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw
Kauri Timber Co v Commissioner of Taxes	[1913] UKLawRpAC 28; [1913] AC 771		United Kingdom	10 Jul 1913	CommonLII
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII
International Nickel Australia Ltd v FCT	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII
Edward v Lane	37 Tax Cas 188		United Kingdom	circa 1938