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TR 92/18 - Income tax: bad debts

[1992] ATOTR 18

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No.3) 1992 (Cth)
Taxation Administration Act 1953 (Cth)
Income Tax (Management) Act 1928 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		94
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		58
Newton v Pyke	(1908) 25 TLR 127		United Kingdom	circa 1908	LexisNexis		40
Litchfield v Dreyfus	[1906] UKLawRpKQB 32; [1906] 1 KB 584		United Kingdom	2 Apr 1906	CommonLII		32
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII		29
Commissioner of Taxation v Bivona Pty Ltd	[1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151	Federal Court of Australia	Australia - Commonwealth	30 Mar 1990	AustLII		24
Point v FCT	[1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577	High Court of Australia	Australia - Commonwealth	18 Mar 1970	AustLII		20
Commissioner of Taxation v Marshall and Brougham Pty Ltd	(1987) 17 FCR 541; (1987) 73 ALR 261; 18 ATR 859	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
Taxation, Commissioner of (Cth) v National Commercial Banking Corporation of Australia Ltd	[1983] FCA 302; (1983) 50 ALR 322; 72 FLR 116; (1983) 15 ATR 21	Federal Court of Australia	Australia - Commonwealth	15 Nov 1983	AustLII		14
Anderton & Halstead Ltd v Birrell	(1932) 1 KB 271; (1932) 16 Tax Cas 200		United Kingdom	circa 1932	LexisNexis / Westlaw		12
Elder Smith & Co Ltd v Commissioner of Taxation (NSW)	[1932] HCA 18; (1932) 47 CLR 471	High Court of Australia	Australia - Commonwealth	30 May 1932	AustLII		5
Elder Smith & Co Ltd v Commissioner of Taxation (NSW)	[1931] NSWStRp 53; (1931) 1 ATD 241; (1931) 31 SR (NSW) 639; 48 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	4 Nov 1931	AustLII		5
(1945) 11 CTBR (Os) 94	(1945) 11 CTBR (OS) 94		Australia	circa 1945			3
17 Atr 834	17 ATR 834		Australia	circa 1983	Legal Online / Westlaw		2
FCT v National Commercial Banking Corporation of Australia Ltd	83 ATC 4715,15		Australia	circa 1983	IntelliConnect		1

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