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Zeta Estates Ltd v Commissioner of Inland Revenue   flag  1

[2006] HKCA 79; [2006] 2 HKLRD 208
Hong Kong Court of Appeal
Hong Kong
6th March, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Zeta Estates Ltd v Commissioner of Inland Revenue [2007] HKCFA 24; [2007] 2 HKC 527; (2007) 10 HKCFAR 196; [2007] 2 HKLRD 102 Hong Kong Court of Final Appeal Hong Kong 29 Mar 2007 HKLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Zeta Estates Ltd v Commissioner of Inland Revenue [2007] HKCFA 24; [2007] 2 HKC 527; (2007) 10 HKCFAR 196; [2007] 2 HKLRD 102 Hong Kong Court of Final Appeal Hong Kong 29 Mar 2007 HKLII flag
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
Wharf Properties Ltd v Commissioner of Inland Revenue [1994] HKCFI 362; [1995] 1 HKLR 347 Hong Kong Court of First Instance Hong Kong 30 Sep 1994 HKLII flag 3
Ticktin Timbers CC v Commissioner for Inland Revenue [1999] ZASCA 59; [1999] 4 All SA 192 Supreme Court of Appeal of South Africa South Africa 10 Sep 1999 SAFLII flag 3
CIR v Swire Pacific Ltd [1979] HKLR 612 Hong Kong circa 1979 Westlaw flag 3
[2003] 66 Satc 93 [2003] 66 SATC 93 South Africa circa 2003 flag 1
Commissioner for South African Revenue Service v Scribante Construction (Pty) Ltd [2002] 64 SATC 379 South Africa circa 2002 flag 1

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