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Commissioner of Taxes v Nicholas   flag  3

[1937] VicLawRp 47; [1937] VLR 331; (1937) 4 ATD 344
Australia - Victoria
1st September, 1937

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
Commissioner of Taxes v Nicholas [1938] VicLawRp 5; [1938] VLR 134 Australia - Victoria 25 Mar 1938 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Taxation Consequences of Corpoatre Law Simplification" (1998) 1 (2) Journal of Australian Taxation 82 Abbey, Paul Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1935 (Cth)
Incom,e Ta,x Act 1928 (Cth)
Un,employment Relief Ta,x (Assessment) Act 1933 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
Executor Trustee and Agency Co of South Australia Ltd v Deputy FCT (SA) [1928] ArgusLawRp 93; 41 CLR 299; 34 ALR 388 Argus Law Reports Australia - Commonwealth 18 Oct 1928 AustLII flag 3
Inland Revenue Commissioners v Fisher's Executors [1926] UKHL TC_10_302; [1926] AC 395; (1925) 1 KB 451; 10 Tax Cas 302; 42 TLR 340 House of Lords United Kingdom 26 Feb 1926 BAILII flag 24
James v FCT [1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293 High Court of Australia Australia - Commonwealth 13 Aug 1924 AustLII flag 25
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56
Swan Brewery Co Ltd v R [1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211 United Kingdom 16 Dec 1913 CommonLII flag 24
2 AC 171 2 AC 171 United Kingdom circa 1914 LexisNexis / Westlaw flag 7

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