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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
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 130
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 32
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 10
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 76
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
95 CLR 263 95 CLR 263 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 1
100 CLR 5023 100 CLR 5023 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 1
73 CLR 6043 73 CLR 6043 Australia - Commonwealth Legal Online / Westlaw flag 1
138 CLR 1063 138 CLR 1063 Australia - Commonwealth circa 1946 Legal Online / Westlaw flag 1
(1981) 14 Co Secretarys Review 6 (1981) 14 Company Secretarys Review 6 Company Secretary's Review United Kingdom circa 1981 flag 1
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
California Copper Syndicate Ltd and Reduced v Harris C(1904) 5 Tax Cas 1593 United Kingdom circa 1904 flag 1

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