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Commissioner of Inland Revenue v Smith [1981] FJLawRp 18   flag  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 flag
Merchant Finance Ltd v Lal [2020] FJMC 134 Magistrates Court of Fiji Fiji 11 Sep 2020 PacLII flag
Gurdial Singh Brothers Ltd v Commissioner of Inland Revenue (1) [2007] FJCA 58 Court of Appeal of Fiji Fiji 5 Nov 2007 PacLII flag

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 † 
No 20 Cannon Street Ltd v Singer & Friedlander Ltd [1974] Ch 229 Court of Chancery United Kingdom circa 1974 LexisNexis / Westlaw flag 32
Jackson v Hall [1980] AC 854 United Kingdom circa 1980 LexisNexis / Westlaw flag 21
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 flag 9
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 flag 8
Wier, Ex parte; In re Wier [1871] UKLawRpCh 112; (1871) LR 6 LRCh App 875 United Kingdom 3 Aug 1871 CommonLII flag 7
Willis v Gipps [1846] EngR 879; 13 ER 536; 5 Moore 379; (1846) 5 Moore PC 379 United Kingdom circa 1846 CommonLII flag 4
Frederick v Chief of Police (1968) 11 WIR 330 circa 1968 2
Jones v Ricketts (1964) 7 WIR 62 circa 1964 2
R v Rogers; Ex parte Lewis (1878) 4 VLR 334 Australia - Victoria circa 1878 flag 2
93 Er 734 93 ER 734 United Kingdom CommonLII flag 1
Land Transport Authority v Narayan [2022] FJMC 37 Magistrates Court of Fiji Fiji 14 Oct 2022 PacLII flag
Merchant Finance Ltd v Lal [2020] FJMC 134 Magistrates Court of Fiji Fiji 11 Sep 2020 PacLII flag
Gurdial Singh Brothers Ltd v Commissioner of Inland Revenue (1) [2007] FJCA 58 Court of Appeal of Fiji Fiji 5 Nov 2007 PacLII flag

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