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FCT v United Aircraft Corporation   flag  95

[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458
High Court of Australia
Australia - Commonwealth
6th December, 1943

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cline v Rodden [2023] VSC 492 Supreme Court of Victoria Australia - Victoria 22 Aug 2023 AustLII flag
Colin CM Moore Pty Ltd v Sivathasan [2022] NSWSC 532 Supreme Court of New South Wales Australia - New South Wales 4 May 2022 AustLII flag
H Lundbeck A/S v Sandoz Pty Ltd [2022] HCA 4; (2022) 276 CLR 170; (2022) 399 ALR 184; (2022) 96 ALJR 208; (2022) 165 IPR 411 High Court of Australia Australia - Commonwealth 9 Mar 2022 AustLII flag 32
Realestate com au Pty Ltd v Hardingham [2022] HCA 39; (2022) 277 CLR 115; (2022) 406 ALR 678; (2022) 97 ALJR 40; 170 IPR 1 High Court of Australia Australia - Commonwealth circa 2022 AustLII flag 69
Walker v Racing New South Wales [2021] NSWSC 1215 Supreme Court of New South Wales Australia - New South Wales 24 Sep 2021 AustLII flag
Thaler v Comptroller General of Patents Trade Marks And Designs [2021] EWCA Civ 1374 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Sep 2021 BAILII flag 6
Chandrasekaran v Commonwealth of Australia [2021] FCA 481 Federal Court of Australia Australia - Commonwealth 10 May 2021 AustLII flag 2
Chandrasekaran v Commonwealth of Australia (No 3) [2020] FCA 1629 Federal Court of Australia Australia - Commonwealth 11 Nov 2020 AustLII flag 31
Uber Australia Pty Ltd v Andrianakis [2020] VSCA 186; (2020) 61 VR 580; 386 ALR 331 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Jul 2020 AustLII flag 61
Queensland Taxi Licence Holders v Queensland [2020] QSC 94 Supreme Court of Queensland Australia - Queensland 1 May 2020 AustLII flag 4
Complainant 201908 v Commissioner for Fair Trading [2020] ACAT 24 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 6 Apr 2020 AustLII flag 2
Joukhador v Commissioner of Police [2020] NSWSC 227 Supreme Court of New South Wales Australia - New South Wales 13 Mar 2020 AustLII flag 3
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data [2019] ATOTR TR2019/4 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Tabcorp Holdings Ltd v Victoria [2014] VSC 301 Supreme Court of Victoria Australia - Victoria 26 Jun 2014 AustLII flag 6
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR TR2014/7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997 [2014] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
CCM Holdings Trust Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1072; 97 ATR 509; [2013] ATC 20-409 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2013 AustLII flag 8
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
Picton Finance Ltd and Commissioner of Taxation [2013] AATA 116 Administrative Appeals Tribunal Australia 5 Mar 2013 AustLII flag 5
Fast Future Brands Pty Ltd (formerly Valleygirl Fashions Pty Ltd) v Valleygirl New Zealand Ltd (formerly Hanama Collection (NZ) Ltd) [2012] NZHC 3554 High Court of New Zealand New Zealand 19 Dec 2012 NZLII flag 1
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
Fairstar Heavy Transport NV v Adkins [2012] EWHC 2952 (TCC) High Court of England and Wales United Kingdom - England and Wales 1 Nov 2012 BAILII flag 3
Force India Formula One Team Ltd v 1 Malaysia Racing Team Sdn Bhd [2012] EWHC 616; [2012] EWHC 616 (Ch); [2012] RPC 29 High Court of England and Wales United Kingdom - England and Wales 21 Mar 2012 BAILII flag 49
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/24 - Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund? [2011] ATOTD TD2011/24 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Ace Property Holdings Pty Ltd v Australian Postal Corporation [2010] QCA 55; [2011] 1 Qd R 504; [2010] Q Conv R 54-730; [2010] ANZ Conv R 10-019 Supreme Court of Queensland - Court of Appeal Australia - Queensland 19 Mar 2010 AustLII flag 35
SPI Spirits (Cyprus) Ltd v Diageo Australian Ltd (No 6) [2008] FCA 710; (2008) 77 IPR 62 Federal Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 3
Tolich v Commissioner of Taxation [2007] FCA 1195 Federal Court of Australia Australia - Commonwealth 10 Aug 2007 AustLII flag 2
Mid-City Skin Cancer & Laser Centre Pty Ltd v Zahedi-Anarak [2006] NSWSC 844; (2006) 67 NSWLR 569 Supreme Court of New South Wales Australia - New South Wales 13 Sep 2006 AustLII flag 35
TD 2005/1 - Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5? [2005] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TD 2005/1 - Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5? [2005] ATOTD TD2005/1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Zhu v Treasurer of New South Wales [2004] HCA 56; (2004) 218 CLR 530; 211 ALR 159; 79 ALJR 217; [2004] Aust Torts Reports 81-771; [2005] Aust Contract Reports 90-206 High Court of Australia Australia - Commonwealth 17 Nov 2004 AustLII flag 360
Kwong Mile Services Ltd v Commissioner of Inland Revenue [2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag 133
Hong Wai Ngar v Hksar [2004] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag
TS & B Retail Systems Pty Ltd v 3fold Resources Pty Ltd [2003] FCA 371; (2003) 57 IPR 530 Federal Court of Australia Australia - Commonwealth 10 Apr 2003 AustLII flag 9
Unisys Corporation v FCT [2002] NSWSC 1115; 51 ATR 386 Supreme Court of New South Wales Australia - New South Wales 4 Dec 2002 AustLII flag 8
Charter Pacific Corporation Ltd v Belrida Enterprises Pty Ltd [2002] QSC 254 Supreme Court of Queensland Australia - Queensland 30 Aug 2002 AustLII flag 2
Internal Revenue Commission v Rad [2002] PNGLR 11 Papua New Guinea 22 Mar 2002 PacLII flag
Internal Revenue Commission v Hamidian-Rad [2002] PGSC 3 Supreme Court of Papua New Guinea Papua New Guinea 22 Mar 2002 PacLII flag
Internal Revenue Commission v Rad [2002] PNGLR 315; [2002] PGLawRp 11 Papua New Guinea 22 Mar 2002 PacLII flag
Insurance Commission of Western Australia v Leigh [2001] WASCA 232; (2001) 34 MVR 179 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Aug 2001 AustLII flag 4
Maggbury Pty Ltd v Hafele Australia Pty Ltd B36/2001 [2001] HCATrans 286 High Court of Australia Australia - Commonwealth 25 Jun 2001 AustLII flag
Cadbury Schweppes Inc v FBI Foods Ltd [2000] FSR 691; [1999] 1 SCR 142 United Kingdom 28 Jan 1999 Supreme Court of Canada flag 16
Commonwealth of Australia v Western Mining Corporation Resources Ltd [1998] HCA 8; (1998) 194 CLR 1; (1998) 152 ALR 1; (1998) 72 ALJR 280; [1998] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 138
Douglas John Tobin and Secretary, Department of Social Security [1994] AATA 325 Administrative Appeals Tribunal Australia 7 Nov 1994 AustLII flag
Western Mining Corporation Ltd v the Commonwealth of Australia [1994] FCA 1026 Federal Court of Australia Australia - Commonwealth 14 Apr 1994 AustLII flag
Fuller v Beach Petroleum NL [1993] FCA 453; (1993) 117 ALR 235; (1993) 43 FCR 60 Federal Court of Australia Australia - Commonwealth 14 Sep 1993 AustLII flag 24
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation [1993] FCA 276; (1993) 25 ATR 344 Federal Court of Australia Australia - Commonwealth 7 Jun 1993 AustLII flag 9
Hoover (Australia) Pty Ltd v Email Ltd [1991] FCA 646; (1991) 104 ALR 369; [1991] ATPR (Digest) 53; (1991) 13 ATPR 41-149 Federal Court of Australia Australia - Commonwealth 19 Dec 1991 AustLII flag 19
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 377 Federal Court of Australia Australia - Commonwealth 16 Aug 1991 AustLII flag
Municipal Association of Victoria [1991] CthArbRp 279; (1991) 4 CAR 35 Commonwealth Arbitration Reports Australia - Commonwealth 5 Apr 1991 AustLII flag 2
Industrial Relations Commission Decision 254/1991 [1991] AIRC 236 Australian Industrial Relations Commission Australia 5 Apr 1991 AustLII flag
Re Peter William Hepples v Commissioner of Taxation [1990] FCA 208 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag
Smith Kline and French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health [1990] FCA 151 Federal Court of Australia Australia - Commonwealth 16 May 1990 AustLII flag 1
Re Robert J Bunting v Commissioner of Taxation [1989] FCA 457; 90 ALR 427/20 Federal Court of Australia Australia - Commonwealth 9 Nov 1989 AustLII flag
VT86/3929 and Commissioner of Taxation [1989] AATA 231; (1988-89) 20 ATR 4149 Administrative Appeals Tribunal Australia 3 Nov 1989 AustLII flag 2
NT87/2163 and Commissioner of Taxation [1989] AATA 20; 20 ATR 3304 Administrative Appeals Tribunal Australia 31 Jan 1989 AustLII flag
ST87/66 and Commissioner of Taxation [1988] AATA 153; 19 ATR 3496 Administrative Appeals Tribunal Australia 13 May 1988 AustLII flag 2
Re Taxation Appeals [1987] AATA 419 Administrative Appeals Tribunal Australia 23 Nov 1987 AustLII flag
Corrs Pavey Whiting & Byrne v Collector of Customs (Vic) [1987] FCA 266; (1987) 14 FCR 434; (1987) 74 ALR 428; 13 ALD 254; (1987) 10 IPR 53; 7 AAR 187; [1987] AIPC 37,613 Federal Court of Australia Australia - Commonwealth 13 Aug 1987 AustLII flag 434
NT85/5459 and Commissioner of Taxation [1987] AATA 69; (1986-87) 18 ATR 3283 Administrative Appeals Tribunal Australia 2 Mar 1987 AustLII flag 2
WA Hughes Pty Ltd v Commissioner of Taxation (Cth) [1981] FCA 72; 53 FLR 62; 35 ALR 43; 11 ATR 900 Federal Court of Australia Australia - Commonwealth 3 Jun 1981 AustLII flag 1
FCT v Efstathakis [1979] FCA 28; (1979) 38 FLR 276 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 13
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Talbot v General Television Corporation Pty Ltd [1980] VicRp 26; [1980] VR 224; [1981] RPC 1 Australia - Victoria 13 May 1977 AustLII flag 69
Sherritt Gordon Mines Ltd v FCT [1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344 Australia - Victoria 29 Jun 1976 AustLII flag 102
Protean (Holdings) Ltd v Environment Protection Authority [1977] VicRp 5; [1977] VR 51; (1977) 40 LGRA 189 Australia - Victoria 29 Jun 1976 AustLII flag 52
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
McGrath v The Commonwealth [1944] ArgusLawRp 32; (1944) 50 ALR 233 Argus Law Reports Australia 29 May 1944 AustLII flag 1
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 flag 21
has changed [1943] HCA 49 High Court of Australia Australia - Commonwealth circa 1943 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The prior use defence and exhaustion doctrine in intellectual property law" (FCA) [2021] FedJSchol 3 Rares, Justice Steven Australia circa 2021 AustLII flag
"Who Owns Information? Law Enforcement Information Sharing As A Case Study In Conceptual Confusion" [2020] UNSWLRS 76 Bennett Moses, Lyria Australia circa 2020 AustLII flag
"Who Owns Information? Law Enforcement Information Sharing as a Case Study in Conceptual Confusion" (2020) 43 University of New South Wales Law Journal 615 Bennett Moses, Lyria Australia circa 2020 AustLII flag 1
"Duty of Confidence Revisited: The Protection of Confidential Information " (2015) 39 (2) University of Western Australia Law Review 270 Nahan, Nyuk Yin Australia - Western Australia circa 2015 AustLII flag 1
"An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits" (2011) 9 (3) E-Journal of Tax Research 268 Sharkey, Nolan Cormac; Bain, Kathrin Australia circa 2011 AustLII flag
"Scarcity of Intellectual Property" [2005] JILT 1 T Ciro United Kingdom circa 2005 BAILII flag 1
"Database Protection Down Under: Would a Sweaty Australia Be Better off with a Northerly Change" (2003) 26 University of New South Wales Law Journal 639 Gosnell, Sandra Australia circa 2003 AustLII flag 3
"The ATO, Tax and the Internet: The Emperor's New Clothes?" [1999] RevenueLawJl 5 Bentley, Duncan Australia circa 1999 AustLII flag
"Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7 Azzi, John Australia circa 1998 AustLII flag
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'" (1997) 9 Bond Law Review 35 Wills, Michelle Australia circa 1997 AustLII flag 1
"Stamp Duty - Intellectual Property Issues" (1996) 19 University of New South Wales Law Journal 72 Green, Peter Australia circa 1996 AustLII flag
"Table of Cases" [1994] AUMPLawAYbk 1 Editors Australia circa 1994 AustLII flag
"Table of Cases" [1989] AUMPLawB 19 Editors Australia circa 1989 AustLII flag
"Disposal of an Asset - Sections 160A and 160M of Part IIIA of the Income Tax Assessment Act, The" (1987-1988) 11 Adelaide Law Review 435 Barton, Glenton Australia circa 1988 AustLII flag
"Table of Cases" [1988] AUMPLawAYbk 1 Editors Australia circa 1988 AustLII flag
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag
"Table of Cases" [1985] AUMPLawAYbk 1 Editors Australia circa 1985 AustLII flag
"Practical Issues for Resource Companies under the Income Tax Assessment Act" [1985] AUMPLawAYbk 9 Green, PC Australia circa 1985 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s1, s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Century Insurance Co Ltd v Northern Ireland Road Transport Board [1942] UKHL 2; [1942] AC 509; [1942] 1 All ER 491; [1941] NI 27 House of Lords United Kingdom - Northern Ireland 4 Mar 1942 BAILII flag 39
Liquidator, Rhodesia Metals Ltd v Commissioner of Taxes [1940] AC 774 United Kingdom circa 1940 LexisNexis / Westlaw flag 19
Beare v Carter (1940) 2 KB 187 United Kingdom circa 1940 LexisNexis / Westlaw flag 1
British Industrial Plastics Ltd v Ferguson [1940] 1 All ER 479; (1940) 58 RPC 1 United Kingdom circa 1940 LexisNexis flag 39
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic) [1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186 High Court of Australia Australia - Commonwealth 4 Apr 1938 AustLII flag 32
Triplex Safety Glass Co v Scorah [1938] Ch 211; [1937] 4 All ER 693; (1937) 55 RPC 21 Court of Chancery United Kingdom circa 1938 LexisNexis / Westlaw flag 18
Palmer v Dunlop Perdriau Rubber Co Ltd [1937] HCA 43; (1937) 59 CLR 30 High Court of Australia Australia - Commonwealth 20 Aug 1937 AustLII flag 63
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd [1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42 High Court of Australia Australia - Commonwealth 23 Mar 1937 AustLII flag 18
Commissioner of Taxation v Cam & Sons Ltd [1936] NSWStRp 34; (1936) 4 ATD 32; (1936) 36 SR (NSW) 544; 53 WN (NSW) 172 Supreme Court of New South Wales Australia - New South Wales 14 Aug 1936 AustLII flag 13
Handley Page v Butterworth (1935) 19 Tax Cas 328 United Kingdom circa 1935 flag 2
Commissioner of Taxation (NSW) v Premier Automatic Ticket Issuers Ltd [1933] HCA 55; (1933) 50 CLR 304 High Court of Australia Australia - Commonwealth 17 Nov 1933 AustLII flag 4
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Reid and Sigrist Ltd v Moss and Mechanism Ltd (1932) 49 RPC 461 circa 1932 24
FCT v W Angliss & Co Pty Ltd [1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331 High Court of Australia Australia - Commonwealth 1 Oct 1931 AustLII flag 17
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 28
Rees Roturbo Development Syndicate Ltd v Inland Revenue Commissioners 1928 1 KB 506 United Kingdom circa 1928 LexisNexis / Westlaw flag 3
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
R v Jlvfuirhead (1926) 44 RPC 38 circa 1926 2
Wild v Ionides (1925) 9 Tax Cas 392 United Kingdom circa 1925 flag 1
Mount Morgan Gold Mining Co Ltd v Commissioner of Income Tax (Q) [1923] HCA 37; (1923) 33 CLR 76; 30 ALR 159 High Court of Australia Australia - Commonwealth 20 Jun 1923 AustLII flag 26
British Dyestuffs Corporation (Blackley) Ltd v Inland Revenue Commissioners (1923) 129 LT 538 United Kingdom circa 1923 flag 2
Re Keene [1922] 2 Ch 475 Court of Chancery United Kingdom circa 1922 LexisNexis / Westlaw flag 14
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW) [1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306 High Court of Australia Australia - Commonwealth 18 Apr 1921 AustLII flag 19
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
Lovell & Christmas, Ld v Commissioner of Taxes [1907] UKLawRpAC 56; [1908] AC 46 United Kingdom 31 Oct 1907 CommonLII flag 25
William Summers & Co Ltd v Boyce & Kimmond & Co (1907) 97 LT 505 United Kingdom circa 1907 flag 2
Delage v Nugget Polish Co Ltd (1905) 92 LT 682 United Kingdom circa 1905 flag 7
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
[1901] AC 495 [1901] AC 495 United Kingdom circa 1901 LexisNexis / Westlaw flag 370
Robb v Green [1895] UKLawRpKQB 58; [1895] 2 QB 1 United Kingdom 3 Apr 1895 CommonLII flag 89
Donovan v Laing [1893] UKLawRpKQB 48; (1893) 1 QB 629; 9 TLR 313; 63 LJQB 25; 68 LT 512; 41 WR 455; 57 JP 583 United Kingdom 13 Mar 1893 CommonLII flag 36
Lamb v Evans [1892] UKLawRpCh 171; [1893] 1 Ch 218 United Kingdom 23 Nov 1892 CommonLII flag 50
Lumley v Gye [1853] EngR 15; 2 E & B 216; 22 LJQB 463; 118 ER 749; 1 WR 432; 1 Rul Cas 707 Queen's Bench United Kingdom circa 1853 CommonLII flag 206
Morison v Moat [1851] EngR 790; (1851) 9 Hare 241; 68 ER 492; 267 H & Tw 28 Court of Chancery United Kingdom circa 1851 CommonLII flag 56
Prince Albert v Strange [1849] EngR 261; (1849) 1 Mac & G 25; (1849) 2 De G & Sm 652; (1849) 18 LJCh 120; (1849) 1 H & Tw 1; 41 ER 1171 Court of Chancery United Kingdom circa 1849 CommonLII flag 77
Tipping v Clarke [1843] EngR 368; 2 Hare 383; 67 ER 157 Court of Chancery United Kingdom circa 1843 CommonLII flag 17
Green v Church (1823) 1 LJOSCh 203 Court of Chancery United Kingdom circa 1823 flag 1
Commissioner of Taxation v Cam & Sons Ltd 53 WN 172 United Kingdom circa 1921 flag 1

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