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

[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
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		23
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		330
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		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		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		84
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue	[1995] 2 NZLR 357		New Zealand	circa 1995	LexisNexis		8
Revenue and Customs Commissioners v Smallwood	[2010] BTC 637		United Kingdom	circa 2010			2
[2006] 1 WLR 1393	[2006] 1 WLR 1393		United Kingdom	circa 2006	LexisNexis / Westlaw		12
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		29
Bullock v Unit Construction Co Ltd	[1959] Ch 315	Court of Chancery	United Kingdom	circa 1959	LexisNexis / Westlaw		2
John Hood and Co Ltd v Magee	(1918) 7 Tax Cas 327		United Kingdom	circa 1918			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		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		44
Bywater; Unit Construction; Fundy Settlement v Canada	[2012] 1 SCR 520			circa 2012			4

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