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NT86/11795-96 and NT87/1718-19 and Commissioner of Taxation   flag 

[1988] AATA 368; 20 ATR 3152
Administrative Appeals Tribunal
Australia
23rd December, 1988

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s25A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(1981) 14 Co Secretarys Review 6 (1981) 14 Company Secretarys Review 6 Company Secretary's Review United Kingdom circa 1981 flag 1
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Australasian Catholic Assurance Co Ltd v FCT [1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94 High Court of Australia Australia - Commonwealth 28 May 1959 AustLII flag 33
Producers' and Citizens' Co-operative Assurance Co Ltd v FCT [1956] HCA 36; 95 CLR 26; 11 ATD 86 High Court of Australia Australia - Commonwealth 20 Jul 1956 AustLII flag 11
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 77
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 194
California Copper Syndicate Ltd and Reduced v Harris C(1904) 5 Tax Cas 1593 United Kingdom circa 1904 flag 1
138 CLR 1063 138 CLR 1063 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 1
100 CLR 5023 100 CLR 5023 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 1
95 CLR 263 95 CLR 263 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 1
73 CLR 6043 73 CLR 6043 Australia - Commonwealth Legal Online / Westlaw flag 1

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