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AT86/454; AT86/601-602 and Commissioner of Taxation   flag 

[1987] AATA 373; 18 ATR 3955
Administrative Appeals Tribunal
Australia
19th October, 1987

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cole Bros Ltd v Phillips (Inspector of Taxes) [1982] 2 All ER 247 United Kingdom circa 1982 LexisNexis flag 6
Wangaratta Woollen Mills Ltd v FCT [1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324 High Court of Australia Australia - Commonwealth 4 Sep 1969 AustLII flag 37
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Moreton Central Sugar Mill Co Ltd v FCT [1967] HCA 20; (1967) 116 CLR 151; 14 ATD 468; 41 ALJR 55; (1967) 10 AITR 420 High Court of Australia Australia - Commonwealth circa 1967 AustLII flag 22
Hinton v Maden & Ireland (1959) 38 Tax Cas 391 United Kingdom circa 1959 flag 6
J Lyons and Co Ltd v The Attorney General [1944] 1 All ER 477 United Kingdom circa 1944 LexisNexis flag 7
Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 468
Yarmouth v France [1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281 United Kingdom 8 Nov 1887 CommonLII flag 104
Dixon (Inspector of Taxes) v R & H Hall Ltd 49 Tax Cas 524 United Kingdom flag 3
Jarrold v John Good and Sons Ltd 40 Tax Cas 681 United Kingdom flag 9

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