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Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation   flag 

[2016] HCATrans 184
High Court of Australia
Australia - Commonwealth
25th August, 2016

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bywater; Unit Construction; Fundy Settlement v Canada [2012] 1 SCR 520 circa 2012 4
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
Revenue and Customs Commissioners v Smallwood [2010] BTC 637 United Kingdom circa 2010 flag 2
[2006] 1 WLR 1393 [2006] 1 WLR 1393 United Kingdom circa 2006 LexisNexis / Westlaw flag 12
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue [1995] 2 NZLR 357 New Zealand circa 1995 LexisNexis flag 8
Coke J and Northside Developments Pty Ltd v Registrar-General [1990] HCA 32; (1990) 170 CLR 146; 93 ALR 385; (1990) 8 ACLC 611; (1990) 64 ALJR 427; 2 ACSR 161 High Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 330
Unit Construction Co Ltd v Bullock [1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712 United Kingdom circa 1960 LexisNexis / Westlaw flag 29
Bullock v Unit Construction Co Ltd [1959] Ch 315 Court of Chancery United Kingdom circa 1959 LexisNexis / Westlaw flag 2
Waterloo Pastoral Co Ltd v FCT [1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329 High Court of Australia Australia - Commonwealth 19 Sep 1946 AustLII flag 17
North Australian Pastoral Co Ltd v FCT [1946] HCA 7; (1946) 71 CLR 156; (1946) 8 ATD 75; (1946) 3 AITR 258 High Court of Australia Australia - Commonwealth 9 Apr 1946 AustLII flag 19
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
John Hood and Co Ltd v Magee (1918) 7 Tax Cas 327 United Kingdom circa 1918 flag 7
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73
Cesena Sulphur Co Ltd v Nicholson [1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88 Court of Exchequer United Kingdom 2 Feb 1876 CommonLII flag 44

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