Alianza Co v Bell
|
[1904] UKLawRpKQB 204; [1905] 1 KB 184; 74 LJKB 219
|
King's Bench
|
United Kingdom
|
19 Dec 1904
|
CommonLII
|
|
7
|
Atkinson v FCT
|
[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329
|
High Court of Australia
|
Australia - Commonwealth
|
5 Nov 1951
|
AustLII
|
|
15
|
Australia & New Zealand Savings Bank Ltd v FCT
|
[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390
|
Federal Court of Australia
|
Australia - Commonwealth
|
10 Jun 1993
|
AustLII
|
|
54
|
Australian Temperance and General Mutual Life Assurance Society Ltd v FCT
|
[1933] HCA 3; 48 CLR 452; (1933) 2 ATD 217
|
High Court of Australia
|
Australia - Commonwealth
|
25 Feb 1933
|
AustLII
|
|
3
|
Beattie v Secretary of State for Social Security
|
[2001] EWCA Civ 498; [2001] 1 WLR 1404; [2001] Lloyds Rep Med 297
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
9 Apr 2001
|
BAILII
|
|
4
|
Beattie v Secretary of State for Social Security
|
[2001] UKSSCSC CIS_114_1999
|
Social Security and Child Support Commission
|
United Kingdom
|
9 Apr 2001
|
BAILII
|
|
|
Burrell v Commissioner of Internal Revenue
|
400 F2d 682
|
United States Court of Appeals, Tenth Circuit
|
United States
|
26 Sep 1968
|
WorldLII
|
|
1
|
Canada China Clay Ltd v Hepburn
|
[1945] SCR 87
|
Supreme Court of Canada
|
Canada
|
20 Dec 1944
|
Supreme Court of Canada
|
|
1
|
Cliffs International Inc v Commissioner of Taxation
|
[1977] WASC 92
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
24 May 1977
|
AustLII
|
|
|
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
|
|
87
|
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons
|
[1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814
|
Supreme Court of India
|
India
|
20 Mar 1959
|
LIIofIndia
|
|
|
Commissioner of Income Tax, Hyderabad v M/S Motor and General Stores (P) Ltd
|
[1967] INSC 134; 1967 3 SCR 876; AIR 1968 SC 200
|
Supreme Court of India
|
India
|
2 May 1967
|
LIIofIndia
|
|
|
Commissioner of Taxes (Qld) v Camphin
|
[1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147
|
High Court of Australia
|
Australia - Commonwealth
|
25 Jun 1937
|
AustLII
|
|
74
|
Council of India v Scobie
|
[1903] UKHL TC_4_618; [1903] AC 299
|
House of Lords
|
United Kingdom
|
15 Jun 1903
|
BAILII
|
|
2
|
Dana Distributors Inc v Commissioner of Internal Revenue
|
874 F2d 120; 63 AFTR2d 89-1330
|
United States Court of Appeals, Second Circuit
|
United States
|
10 May 1989
|
WorldLII
|
|
1
|
David Newton Young v HMRC
|
[2019] UKFTT 688
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Nov 2019
|
BAILII
|
|
2
|
Egerton-Warburton v Deputy FCT
|
[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40
|
High Court of Australia
|
Australia - Commonwealth
|
17 Sep 1934
|
AustLII
|
|
50
|
Govinden v Nagoor Pitche - NLR - 115 of 20
|
[1917] LKHC 16
|
High Court of Sri Lanka
|
Sri Lanka
|
17 Nov 1917
|
CommonLII
|
|
|
Grant v Commissioner of Taxes SC Wanganui
|
[1948] NZGazLawRp 38; [1948] NZLR 871; (1948) 50 GLR 257
|
New Zealand Gazette Law Reports
|
New Zealand
|
23 Apr 1948
|
NZLII
|
|
3
|
Hobart Golf Co, Re
|
11 Tas LR 139
|
|
Australia - Tasmania
|
20 Oct 1915
|
AustLII
|
|
|
Inland Revenue Comrs v Duke of Westminster
|
[1935] UKHL 4
|
House of Lords
|
United Kingdom
|
7 May 1935
|
BAILII
|
|
|
It 2480 - Income Tax : Variable Annuities
|
[1988] ATOITR IT2480
|
Australian Taxation Office
|
Australia - Commonwealth
|
16 Jun 1988
|
AustLII
|
|
|
Khanchand Jethamal v Naraindas Pahlajrai
|
[1939] AllINRprSind 39
|
All India Reporter - Sind
|
India
|
19 Jul 1938
|
AsianLII
|
|
|
Levin v Commissioner of Taxes NZCA
|
[1912] NZGazLawRp 77; (1912) 31 NZLR 717; (1912) 14 GLR 604
|
New Zealand Gazette Law Reports
|
New Zealand
|
22 May 1912
|
NZLII
|
|
1
|
Maharaja of Kapurthala v Commissioner of Income-tax, Central and United Provinces
|
[1944] AllINRprOudh 101; [1945] AIR Oudh 35
|
All India Reporter - Oudh
|
India - Uttar Pradesh
|
29 Sep 1944
|
AsianLII
|
|
|
McCabe v South City and County Investment Co Ltd
|
[1997] IESC 8
|
Supreme Court of Ireland
|
Republic of Ireland
|
30 Jul 1997
|
BAILII
|
|
|
McCauley v Commissioner of Taxation
|
[1944] ArgusLawRp 50; (1944) 50 ALR 306
|
Argus Law Reports
|
Australia
|
28 Jul 1944
|
AustLII
|
|
|
McCauley v FCT
|
[1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427
|
High Court of Australia
|
Australia - Commonwealth
|
28 Jul 1944
|
AustLII
|
|
34
|
Melbourne Trust Ltd v Commissioner of Taxes (Vic)
|
[1912] HCA 64
|
High Court of Australia
|
Australia - Commonwealth
|
14 Oct 1912
|
AustLII
|
|
|
Nandi Ram alias Nandi Lal Agrani v Jogendra Chandra Dutta
|
[1923] AllINRprCal 319; [1924] AIR Cal 881
|
All India Reporter - Calcutta
|
India - West Bengal
|
18 Sep 1923
|
AsianLII
|
|
|
National Cement Mines Industries, Ltd v Commissioner,of Income-Tax, West Bengal, Calcutta
|
[1961] INSC 15; 1961 3 SCR 502; AIR 1961 SC 1032
|
Supreme Court of India
|
India
|
17 Jan 1961
|
LIIofIndia
|
|
|
NT85/1613-4 and Commissioner of Taxation
|
[1989] AATA 236; 21 ATR 3006
|
Administrative Appeals Tribunal
|
Australia
|
10 Nov 1989
|
AustLII
|
|
|
Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs
|
[2009] UKFTT 318
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Nov 2009
|
BAILII
|
|
|
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2007] ATOPR 20
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2007] ATOPR PR2007/20
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2012] ATOPR 24
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2012] ATOPR PR2012/24
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
|
[2013] ATOPR 5
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2013
|
AustLII
|
|
|
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
|
[2013] ATOPR PR2013/5
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2013
|
AustLII
|
|
|
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2014] ATOPR 14
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2014] ATOPR PR2014/14
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
|
[2015] ATOPR 9
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2015
|
AustLII
|
|
|
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
|
[2015] ATOPR PR2015/9
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2015
|
AustLII
|
|
|
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2017] ATOPR 9
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2017
|
AustLII
|
|
|
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover
|
[2017] ATOPR PR2017/9
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2017
|
AustLII
|
|
|
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
|
[2018] ATOPR 11
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option
|
[2018] ATOPR PR2018/11
|
Australian Taxation Office Product Rulings
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
Raja Bahadur Kamakshya Narain Singh, of Ramgarh v The Commissioner of Income-tax, Bihar and Orissa (Patna)
|
[1943] UKPC 29
|
Privy Council
|
United Kingdom
|
13 May 1943
|
BAILII
|
|
|
Re Denys Andre Leon Lennox Clarke and Commissioner of Taxation
|
[1990] AATA 240; 21 ATR 3736
|
Administrative Appeals Tribunal
|
Australia
|
15 Oct 1990
|
AustLII
|
|
|
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia
|
[1990] FCA 486
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 Dec 1990
|
AustLII
|
|
1
|
Reddy's Enterprises Ltd v Chief Executive Officer, Fiji Revenue and Customs Authority
|
[2018] FJCA 144
|
Court of Appeal of Fiji
|
Fiji
|
5 Oct 2018
|
PacLII
|
|
|
Rogers to Clifford, Re
|
11 Tas LR 1
|
|
Australia - Tasmania
|
18 Jan 1915
|
AustLII
|
|
1
|
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell
|
[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419
|
High Court of Australia
|
Australia - Commonwealth
|
2 Sep 1998
|
AustLII
|
|
27
|
Taxation, Federal Commissioner of v Orica Ltd
|
[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66
|
High Court of Australia
|
Australia - Commonwealth
|
12 May 1998
|
AustLII
|
|
87
|
Watkins v Deputy Commissioner of Taxation
|
[1946] WALawRp 3; (1946) 8 ATD 78; (1946) 3 AITR 263; (1946) 49 WALR 63
|
|
Australia - Western Australia
|
16 Apr 1946
|
AustLII
|
|
15
|
Webb v Australian Deposit & Mortgage Bank Ltd
|
[1910] HCA 48
|
High Court of Australia
|
Australia - Commonwealth
|
16 Sep 1910
|
AustLII
|
|
|
Westbus Fiji Ltd v Chief Executive Officer, Revenue and Customs Authority
|
[2022] FJCA 142
|
Court of Appeal of Fiji
|
Fiji
|
25 Nov 2022
|
PacLII
|
|
|
Wilder v Minister of National Revenue
|
[1952] 1 SCR 123
|
Supreme Court of Canada
|
Canada
|
3 Dec 1951
|
Supreme Court of Canada
|
|
|
Ystradyfodwg and Pontypridd Main Sewerage Board v Bensted (Surveyor of Taxes)
|
[1906] UKLawRpKQB 162; (1907) 1 KB 490
|
|
United Kingdom
|
1 Dec 1906
|
CommonLII
|
|
2
|