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Commissioner of Inland Revenue v Smith [1981] FJLawRp 18 3

(1981) 27 FLR 40

Federal Law Reports

Australia

31st July, 1981

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Land Transport Authority v Narayan	[2022] FJMC 37	Magistrates Court of Fiji	Fiji	14 Oct 2022	PacLII
Merchant Finance Ltd v Lal	[2020] FJMC 134	Magistrates Court of Fiji	Fiji	11 Sep 2020	PacLII
Gurdial Singh Brothers Ltd v Commissioner of Inland Revenue (1)	[2007] FJCA 58	Court of Appeal of Fiji	Fiji	5 Nov 2007	PacLII

Legislation Cited

Legislation Name	Provision
Interpretation Act, 1967 (ACT)	s2, s62
Income Tax Act, 1974 (Cth)	s6, s7
Income Tax Act (Cth)
Interpretation Act 1888
Sheriffs Act 1883

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jackson v Hall	[1980] AC 854		United Kingdom	circa 1980	LexisNexis / Westlaw		21
Floor v Davis	[1980] AC 695; (1979) 2 All ER 677		United Kingdom	circa 1980	LexisNexis / Westlaw		46
Palais Parking Station Pty Ltd v Shea (No2)	(1977) 16 SASR 350; (1977) 40 LGRA 296	Supreme Court of South Australia	Australia - South Australia	circa 1977	Legal Online / Westlaw		8
No 20 Cannon Street Ltd v Singer & Friedlander Ltd	[1974] Ch 229	Court of Chancery	United Kingdom	circa 1974	LexisNexis / Westlaw		32
Blue Metal Industries Ltd v R W Diley	[1970] AC 827; [1969] 3 All ER 437		United Kingdom	circa 1970	LexisNexis / Westlaw		82
Frederick v Chief of Police	(1968) 11 WIR 330			circa 1968			2
Sin Poh Amalgamated (HK) Ltd v Attorney-General of Hong Kong	[1964] UKPC 56; [1965] 1 All ER 225; [1965] 1 WLR 62	Privy Council	United Kingdom	10 Dec 1964	BAILII		63
Jones v Ricketts	(1964) 7 WIR 62			circa 1964			2
R v Peddle Nzca	[1907] NZGazLawRp 161; (1907) 26 NZLR 972; (1907) 10 GLR 26; 26 NZLRCA 972	New Zealand Gazette Law Reports	New Zealand	16 Jul 1907	NZLII		9
R v Rogers; Ex parte Lewis	(1878) 4 VLR 334		Australia - Victoria	circa 1878			2
Wier, Ex parte; In re Wier	[1871] UKLawRpCh 112; (1871) LR 6 LRCh App 875		United Kingdom	3 Aug 1871	CommonLII		7
Willis v Gipps	[1846] EngR 879; 13 ER 536; 5 Moore 379; (1846) 5 Moore PC 379		United Kingdom	circa 1846	CommonLII		4
93 Er 734	93 ER 734		United Kingdom	circa 1965	CommonLII		1

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