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25 Atr 9520     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TD 93/138 - Income tax: has an expense been 'incurred' for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?	[1993] ATOTD 138	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TD 93/138 - Income tax: has an expense been 'incurred' for the purchase of imported trading stock which is in transit by sea and for which the bills of lading or non-negotiable waybills and finance documents relating to liability for payment have not yet been accepted?	[1993] ATOTD TD93/138	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII