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NT94/261-262 and Commissioner of Taxation   flag 

[1995] AATA 195; (1995) 31 ATR 1058
Administrative Appeals Tribunal
Australia
17th July, 1995

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s92

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Poole and Dight v FCT [1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715 High Court of Australia Australia - Commonwealth 5 Aug 1970 AustLII flag 19
Hopwood (HM Inspectors of Taxes) v C N Spence Ltd (1964) 42 Tax Cas 169 United Kingdom circa 1964 flag 2
CQ Ilodd J ]ros v IRC 1957 1 WLR 529 United Kingdom circa 1957 LexisNexis / Westlaw flag 2
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
Stow Bardolph Gravel Co Ltd v Poole [1954] 1 WLR 1503 United Kingdom circa 1954 LexisNexis / Westlaw flag 3
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
APA Fixed Investment Trust Co Ltd v FCT (1948) 8 ATD 369; 4 AITR 105 Australia circa 1948 flag 7
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Golden Horse Shoe (New) Ltd v Thurgood (1934) 1 KB 548 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Kauri Timber Co v Commissioner of Taxes [1913] UKLawRpAC 28; [1913] AC 771 United Kingdom 10 Jul 1913 CommonLII flag 22

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