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Swan Brewery Co Ltd v R   flag  24

[1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211
United Kingdom
16th December, 1913

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Elizabeth Marsh v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2017] UKFTT 320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2017 BAILII flag
Read v Commonwealth [1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313 High Court of Australia Australia - Commonwealth 2 Jun 1988 AustLII flag 135
Re Clara Caroline Read and Secretary To the Department of Social Security [1986] AATA 170 Administrative Appeals Tribunal Australia 26 Jun 1986 AustLII flag
[1979] NZHC 82; (1979) 3 TRNZ 398; (1979) 4 NZTC 61,499 (26 October 1979) [1979] NZHC 82; (1979) 3 TRNZ 398; (1979) 4 NZTC 61,499 High Court of New Zealand New Zealand 26 Oct 1979 NZLII flag
Commissioner of Income-Tax, Bihar v Dalmia Investment Co Ltd [1964] INSC 74; (1964) 7 SCR 210; AIR 1964 SC 1464 Supreme Court of India India 13 Mar 1964 LIIofIndia flag
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
Canada China Clay Ltd v Hepburn [1945] SCR 87 Supreme Court of Canada Canada 20 Dec 1944 Supreme Court of Canada flag 1
Manila Gas Corporation y the Islands Gas and Electric Co , demandantes-s, v the Collector of Internal Revenue, demandado-apelado [1941] PHSC 77 Supreme Court of the Philippines Philippines 18 Apr 1941 AsianLII flag
Nicholas v Commissioner of Taxes (Vic) [1940] UKPCHCA 2; (1940) 63 CLR 191 Privy Council Australia - Commonwealth 25 Apr 1940 AustLII flag 7
George Richard Nicholas v The Commissioner of Taxes of Victoria (Australia) [1940] UKPC 19 Privy Council United Kingdom 25 Apr 1940 BAILII flag 2
Dickson v Commissioner of Taxation [1940] ArgusLawRp 4; (1940) 46 ALR 49 Argus Law Reports Australia 21 Feb 1940 AustLII flag
Peters' American Delicacy Co Ltd v Heath [1939] HCA 2; (1939) 61 CLR 457; [1939] ALR 124 High Court of Australia Australia - Commonwealth 9 Feb 1939 AustLII flag 168
Commissioner of Taxes (Vic) v Nicholas [1938] HCA 18; (1938) 59 CLR 230 High Court of Australia Australia - Commonwealth 25 Mar 1938 AustLII flag 11
Commissioner of Taxation (NSW) v Stevenson [1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 37
Commissioner of Taxes v Nicholas [1937] VicLawRp 47; [1937] VLR 331; (1937) 4 ATD 344 Australia - Victoria 1 Sep 1937 AustLII flag 3
Philippine Telephone & Telegraph Co v Collector of Internal Revenue [1933] PHSC 137 Supreme Court of the Philippines Philippines 30 Oct 1933 AsianLII flag
C Perez Rubio v Collector of Internal Revenue [1930] PHSC 10 Supreme Court of the Philippines Philippines 20 Jan 1930 AsianLII flag
Posados v Warner, Barnes & Co 279 US 340; 73 L Ed 729; 49 SCt 333 United States Supreme Court United States 22 Apr 1929 WorldLII flag 5
Executor Trustee and Agency Co of South Australia Ltd v Deputy FCT (SA) [1928] ArgusLawRp 93; 41 CLR 299; 34 ALR 388 Argus Law Reports Australia - Commonwealth 18 Oct 1928 AustLII flag 3
Executor Trustee & Agency Co of South Australia Ltd (As Administrator of the Estate of James Henry Gibbon Deceased) v Deputy FCT (SA) [1928] HCA 32 High Court of Australia Australia - Commonwealth 18 Oct 1928 AustLII flag
Commissioner of Income-Tax, Madras v Messrs Binny & Co, Madras, Ltd [1924] AllINRprMad 362; 47 Mad 837; [1924] AIR Mad 802 All India Reporter - Madras India - Tamil Nadu 27 Mar 1924 AsianLII flag
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
Webb v FCT [1922] HCA 27 High Court of Australia Australia - Commonwealth 19 Jun 1922 AustLII flag 3
Forrest v FCT [1921] ArgusLawRp 79; (1921) 29 CLR 441; 27 ALR 346 Argus Law Reports Australia - Commonwealth 24 Aug 1921 AustLII flag 5
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 236
Bradken Consolidated Ltd v Broken Hill Proprietary Co Ltd [1979] HCA 15 High Court of Australia Australia - Commonwealth 11 Aug 1917 AustLII flag 137

Legislation Cited

Legislation Name Provision
Dividend Duties Act, 1902 (WA)
Dividend Duties Amendment Act, 1906 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Golden Horseshoe Estates Co Ltd v R [1911] UKLawRpAC 27; [1911] AC 480; 80 LJPC 135; 105 LT 148 United Kingdom 19 May 1911 CommonLII flag 7
Piercy, In re; Whitwham v Piercy [1906] UKLawRpCh 159; (1907) 1 Ch 289 Court of Chancery United Kingdom 6 Dec 1906 CommonLII flag 3
Bouch v Sproule [1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636 Court of Chancery United Kingdom 13 Jun 1887 CommonLII flag 35
Re Northage 64 LT 625 United Kingdom flag 2

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