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"Mutuality in Income Tax Law: British Broadcasting Corporation v Johns"   flag 

(1965-1967) 5 Sydney Law Review 278
Giles, R D
Sydney Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth) s117, s121

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
British Broadcasting Corporation v Johns [1965] Ch 32 Court of Chancery United Kingdom circa 1965 LexisNexis / Westlaw flag 49
Adelaide Racing Club Inc v FCT [1964] HCA 57; (1964) 114 CLR 517; [1965] ALR 494; (1964) 13 ATD 361; (1964) 38 ALJR 204 High Court of Australia Australia - Commonwealth 13 Oct 1964 AustLII flag 15
Re Broadcasting Station 2GB Pty Ltd [1964-5] NSWR 1648 Australia - New South Wales circa 1964 flag 27
Re Associated Tool Industries Ltd (1963) 5 FLR 55; [1964] ALR 73 Australia circa 1963 Legal Online / Westlaw flag 15
Sharkey v Wernher [1956] AC 58; 36 Tax Cas 275 United Kingdom circa 1956 LexisNexis / Westlaw flag 38
British Legion, Peterhead Branch, Remembrance and Welcome Home Fund v CIR (1953) 35 Tax Cas 509 United Kingdom circa 1953 flag 8
Faulconbridge v National Employers' Mutual General Insurance Association Ltd (1952) 33 Tax Cas 103 United Kingdom circa 1952 flag 5
National Association of Local Government Officers v Watkins (HM Inspector of Taxes) (1934) 18 Tax Cas 499 United Kingdom circa 1934 flag 10
Forth Conservancy Board v IRC [1931] AC 540; [1930] SC 850; 16 Tax Cas 103 United Kingdom circa 1931 LexisNexis / Westlaw flag 8
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
Liverpool Corn Trade Association v Monks [1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841 House of Lords United Kingdom 21 Jan 1926 BAILII flag 20
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd [1924] LR 1 KB 390; 12 Tax Cas 657 United Kingdom circa 1924 LexisNexis / Westlaw flag 30
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41
Carlisle and Silloth Golf Club v Smith [1913] UKLawRpKQB 88; (1913) 3 KB 75 United Kingdom 7 May 1913 CommonLII flag 11
Carlisle and Silloth Golf Club v Smith [1912] UKLawRpKQB 18; [1912] 2 KB 177; 6 Tax Cas 48 United Kingdom 22 Feb 1912 CommonLII flag 19
[1897] AC 22 [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
York Life Insurance Co v Styles (1889) 2 Tax Cas 460; (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 15
841 AC 281 841 AC 281 United Kingdom circa 1924 LexisNexis / Westlaw flag 1
50 AC 405; 36 Tax Cas 275 50 AC 405; 36 Tax Cas 275 United Kingdom circa 1924 LexisNexis / Westlaw flag 1
41 Tax Cas 471 41 Tax Cas 471 United Kingdom circa 1924 flag 1
Ostime v Pontypridd and Rhondda Joint Water Board 28 Tax Cas 261 United Kingdom circa 1924 flag 6
Smart v Lincolnshire Sugar Co Ltd 20 Tax Cas 6438 United Kingdom circa 1924 flag 1
Municipal Mutual Insurance Ltd v Hills 16 Tax Cas 430 United Kingdom circa 1924 flag 25
7 CTBR (NS) Case 71 7 CTBR (NS) Case 71 Australia circa 1924 flag 1
Must Re Glasgow Corporation Waterworks 1 Tax Cas 28 United Kingdom circa 1924 flag 2

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