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Adams v Rau   flag  29

[1931] HCA 43; (1931) 46 CLR 572; 38 ALR 87; 1 ATD 302
High Court of Australia
Australia - Commonwealth
3rd December, 1931

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Terminals (NZ) Ltd v Comptroller of Customs [2013] NZSCTrans 16 New Zealand 5 Aug 2013 NZLII flag
Comptroller of Customs v Terminals (NZ) Ltd [2012] NZCA 598 Court of Appeal of New Zealand New Zealand 18 Dec 2012 NZLII flag 44
Terminals (NZ) Ltd v Comptroller of Customs [2012] NZHC 1139 High Court of New Zealand New Zealand 25 May 2012 NZLII flag 1
Dreamtech International Pty Ltd v Commissioner of Taxation [2010] FCAFC 103; (2010) 187 FCR 352; (2010) 270 ALR 471; (2010) 117 ALD 249; (2010) 52 AAR 412; [2010] ATC 20-204 Federal Court of Australia Australia - Commonwealth 25 Aug 2010 AustLII flag 5
Kenso Marketing (M) SDN BHD and Chief Executive Officer of Customs and Nufarm Australia Ltd (Party Joined) [2008] AATA 42; (2008) 99 ALD 680 Administrative Appeals Tribunal Australia 15 Jan 2008 AustLII flag 6
El Hajje v Chief Executive Officer of Customs [2007] VSCA 168 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Aug 2007 AustLII flag
Re Greif; Kantor v Wilding [2005] VSC 266 Supreme Court of Victoria Australia - Victoria 29 Jul 2005 AustLII flag 5
Telstra Corporation Ltd v Hurstville City Council [2000] FCA 1887; (2000) 105 FCR 322; 181 ALR 406 Federal Court of Australia Australia - Commonwealth 21 Dec 2000 AustLII flag 14
Re Taxation Appeals [1994] AATA 316; 29 ATR 1238 Administrative Appeals Tribunal Australia 1 Nov 1994 AustLII flag
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18
Re Taxation Appeals [1992] AATA 61 Administrative Appeals Tribunal Australia 21 Feb 1992 AustLII flag
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation [1991] FCA 302; 22 ATR 178/91 Federal Court of Australia Australia - Commonwealth 11 Jul 1991 AustLII flag
Queensland Independent Wholesalers Ltd v Commissioner of Taxation [1991] FCA 220 Federal Court of Australia Australia - Commonwealth 30 May 1991 AustLII flag
FCT v Totalisator Administration Board (Q) [1990] HCA 48; (1990) 170 CLR 508; (1990) 96 ALR 321; (1990) 65 ALJR 17; 21 ATR 1031 High Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 13
WEA Records Pty Ltd v FCT [1990] FCA 323; (1990) 96 ALR 365; (1990) 21 ATR 799 Federal Court of Australia Australia - Commonwealth 29 Aug 1990 AustLII flag 11
Re Taxation Appeals [1989] AATA 213 Administrative Appeals Tribunal Australia 27 Sep 1989 AustLII flag
Wellington City Council v Attorney-General HC Wellington CP658/88 [1989] NZHC 1229 High Court of New Zealand New Zealand 30 Aug 1989 NZLII flag
ST 2450 - Sales Tax : Video Recording by Television Stations [1988] ATOSTR ST2450 Australian Taxation Office Australia - Commonwealth 8 Dec 1988 AustLII flag
ST 2451 - Sales Tax : Video Tape Masters Produced To the Order of a Client [1988] ATOSTR ST2451 Australian Taxation Office Australia - Commonwealth 8 Dec 1988 AustLII flag
Re Norcim Investments Pty Ltd and Australian Industrial Research and Development Incentives Board [1986] AATA 350 Administrative Appeals Tribunal Australia 7 Nov 1986 AustLII flag
Commissioner of Taxation v Nimrod Theatre Co Ltd [1985] FCA 65; 5 FCR 269; 57 ALR 703; 16 ATR 232 Federal Court of Australia Australia - Commonwealth 8 Mar 1985 AustLII flag 10
Re Commissioner of Taxation of the Commonwealth of Australia v Jax Tyres Pty Ltd [1984] FCA 415 Federal Court of Australia Australia - Commonwealth 21 Dec 1984 AustLII flag
Re Transplant and Breeding Services Pty Ltd and Australian Industrial and Development Incentives Board [1983] AATA 79 Administrative Appeals Tribunal Australia 31 Mar 1983 AustLII flag
MP Metals Pty Ltd v FCT [1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538 High Court of Australia Australia - Commonwealth 12 Jan 1968 AustLII flag 50
M R Hornibrook (Pty) Ltd v FCT [1939] HCA 29; (1939) 62 CLR 272; 5 ATD 167; [1939] ALR (CN) 502 High Court of Australia Australia - Commonwealth 28 Jul 1939 AustLII flag 13
FCT v Riley [1935] HCA 47; (1935) 53 CLR 69; 3 ATD 183 High Court of Australia Australia - Commonwealth 20 Jun 1935 AustLII flag 18
FCT v Rochester [1934] HCA 17; 50 CLR 225; 2 ATD 466 High Court of Australia Australia - Commonwealth 7 Jun 1934 AustLII flag 25
Adams v Rau [1931] HCA 43; (1931) 46 CLR 572; 38 ALR 87; 1 ATD 302 High Court of Australia Australia - Commonwealth 3 Dec 1931 AustLII flag 29

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Some Thoughts on the Principles Applicable to the Interpretation of the GST" (2003) 6 Journal of Australian Taxation 1 Hill, Graham Australia circa 2003 AustLII flag 4

Legislation Cited

Legislation Name Provision
Local Government Act (NSW)
Evidence' Act 1928 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Adams v Rau [1931] ArgusLawRp 93; (1932) 38 ALR 87 Argus Law Reports Australia circa 1932 AustLII flag 1
1 Act 1930-1931 1 Act 1930-1931 United Kingdom circa 1931 flag 2
1 Act 1930 1 Act 1930 United Kingdom circa 1930 flag 2
Glasgow Corporation v Lorimer [1911] UKLawRpAC 7; [1911] AC 209; [1911-13] All ER 131 United Kingdom 16 Mar 1911 CommonLII flag 7
Life Assurance Gompanp v Bray [1904] AC 42 United Kingdom circa 1904 LexisNexis / Westlaw flag 2

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