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Colonial Gas Association Ltd v FCT 12

[1934] HCA 12; 51 CLR 172; [1934] ALR 187; 2 ATD 457

High Court of Australia

Australia - Commonwealth

23rd May, 1934

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
McGrath v The Commonwealth	[1944] ArgusLawRp 32; (1944) 50 ALR 233	Argus Law Reports	Australia	29 May 1944	AustLII		1
Resch v Commissioner of Taxation	[1942] ArgusLawRp 2; (1942) 48 ALR 73	Argus Law Reports	Australia	4 Feb 1942	AustLII
Dobbs v The National Bank of Australasia Ltd	[1935] ArgusLawRp 56; (1935) 41 ALR 360	Argus Law Reports	Australia	1 Jul 1935	AustLII
Australasian Scale Co Ltd v Commissioner of Taxes	[1935] ArgusLawRp 35; (1935) 41 ALR 353	Argus Law Reports	Australia	30 Apr 1935	AustLII		4
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case	[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459	High Court of Australia	Australia - Commonwealth	2 Sep 1987	AustLII		109
FCT v Blakely	[1951] HCA 17; 82 CLR 388; [1951] ALR 368; 9 ATD 239	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		36
Magrath v The Commonwealth	[1944] HCA 14; 69 CLR 156; [1944] ALR 233; 7 ALD 369	High Court of Australia	Australia - Commonwealth	29 May 1944	AustLII		21
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
Broken Hill South Ltd v Commissioner of Taxation (NSW)	[1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163	High Court of Australia	Australia - Commonwealth	1 Mar 1937	AustLII		162
Australasian Scale Co Ltd v Commissioner of Taxes (Qld)	[1935] HCA 23; (1935) 53 CLR 534	High Court of Australia	Australia - Commonwealth	30 Apr 1935	AustLII		26
Attorney-General v Australian Agricultural Co	[1934] NSWStRp 52; (1934) 34 SR (NSW) 571; 51 WN (NSW) 197	Supreme Court of New South Wales	Australia - New South Wales	11 Nov 1934	AustLII		8
Global Marine Australia Inc v Chief Collector of Taxes	[1986] PGLawRp 123		Papua New Guinea	23 May 1986	PacLII

Legislation Cited

Legislation Name	Provision
Constitution
Income Tax Assessment Act (Cth)
Income Tax Act 1918 (Cth)
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Stamp Duties (NSW) v Millar	[1932] HCA 63; (1932) 48 CLR 618; [1933] ALR 134	High Court of Australia	Australia - Commonwealth	8 Dec 1932	AustLII		45
British Imperial Oil Co Ltd v FCT	[1925] HCA 4; (1925) 35 CLR 422; 31 ALR 129	High Court of Australia	Australia - Commonwealth	9 Apr 1925	AustLII		69
Attorney-General v Australian Agricultural Co	[1934] NSWStRp 52; (1934) 34 SR (NSW) 571; 51 WN (NSW) 197	Supreme Court of New South Wales	Australia - New South Wales	11 Nov 1934	AustLII		8
Railroad Co v Collector	100 US 595; 25 L Ed 647	United States Supreme Court	United States	1 Oct 1879	WorldLII		7
Global Marine Australia Inc v Chief Collector of Taxes	[1986] PGLawRp 123		Papua New Guinea	23 May 1986	PacLII
Croft v Dunphy	[1933] AC 156		United Kingdom	circa 1933	LexisNexis / Westlaw		93

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