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Cliffs International Inc v Commissioner of Taxation   flag 

[1977] WASC 92
Supreme Court of Western Australia
Australia - Western Australia
24th May, 1977

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Companies Act 1961 (NSW)
Companies Act (WA)
Mining Act 1904 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
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
Pacific Coal Co Pty Ltd v Perpetual Trustee Co (Ltd) [1954] HCA 37; 91 CLR 486; [1954] ALR 753 High Court of Australia Australia - Commonwealth 20 Aug 1954 AustLII flag 5
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
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
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 flag 34
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
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
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 flag 50
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Income Tax Acts (Vic), Re [No 2] [1915] ArgusLawRp 74; [1915] VicLawRp 57; [1915] VLR 530; 21 ALR 359; 37 ALT 55 Argus Law Reports Australia 10 Aug 1915 AustLII flag 5
Morgan v Deputy Federal Commissioner of Land Tax, NSW [1912] ArgusLawRp 159; 15 CLR 661; 19 ALR 120 Argus Law Reports Australia - Commonwealth 19 Dec 1912 AustLII flag 18
Osborne v Commonwealth [1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242 High Court of Australia Australia - Commonwealth 31 May 1911 AustLII flag 115
Anisminic Ltd v Foreign Compensation Commission [1968] UKHL 6; [1969] 2 AC 147; [1969] 1 All ER 208; [1969] 2 WLR 163; 15 SI 1962 House of Lords United Kingdom 17 Dec 1968 BAILII flag 798
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Gas Lighting Improvement Co Ltd v IRC [1923] UKHL TC_12_503; [1923] AC 723; (1923) 12 Tax Cas 503 House of Lords United Kingdom 11 May 1923 BAILII flag 24
Scoble v Secretary of State in Council for India [1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299 United Kingdom 16 Feb 1903 CommonLII flag 30
Just v FCT (1949) 23 Australian Law Journal 47 Australian Law Journal Australia circa 1949 Legal Online flag 2
Colonial Mutual Life Assurance Society Ltd v FCT [1953] CLR 428 Australia - Commonwealth circa 1953 Legal Online / Westlaw flag 1
Ruhamah Property Co v F C of T (1928) 41 CLR 14C Australia - Commonwealth circa 1928 Legal Online / Westlaw flag 1
24 CLR 103 24 CLR 103 Australia - Commonwealth circa 1928 Legal Online / Westlaw flag 1
Dight v C of T 12-2 CLR 427 Australia - Commonwealth circa 1928 Legal Online / Westlaw flag 1
93 CLR 95 93 CLR 95 Australia - Commonwealth circa 1928 Legal Online / Westlaw flag 1
McCauley v The Commissioner of Taxation 59 CLR 235 Australia - Commonwealth circa 1962 Legal Online / Westlaw flag 2
Queensland v AG for Cozvmonwealth 20 CLR 143; 23 Tax Cas 153 Australia - Commonwealth circa 1962 Legal Online / Westlaw flag 1
Withers v Nethersole [1948] 1 All ER 400; 28 Tax Cas 501 United Kingdom circa 1948 LexisNexis flag 9
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners (1946) 1 All ER 68; (1945) 27 Tax Cas 103 United Kingdom circa 1945 LexisNexis flag 16
2 All Er 276 2 All ER 276 United Kingdom circa 1945 LexisNexis flag 1
1 All Er 535 1 All ER 535 United Kingdom circa 1945 LexisNexis flag 1
1976 3 WLR 214 1976 3 WLR 214 United Kingdom circa 1976 LexisNexis / Westlaw flag 1
Inland Revenue Commissioners v Church Commissioners for England 1975 1 WLR 251 United Kingdom circa 1975 LexisNexis / Westlaw flag 4
Al 4j4, Odeon Theiatres v Jones [1973] Ch 2238 Court of Chancery United Kingdom circa 1973 LexisNexis / Westlaw flag 1
London B~orough Council v Stephenson [1970] 1 WLR 1375 United Kingdom circa 1970 LexisNexis / Westlaw flag 7
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
Australia Ltd v C of Ti [1966] AC 275 United Kingdom circa 1966 LexisNexis / Westlaw flag 5
Vestey v IRC 1962 1 Ch 861 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 3
Ralli Estates Ltd v Commissioner of Income Tax (1961) 1 WLR 329 United Kingdom circa 1961 LexisNexis / Westlaw flag 6
CQ Ilodd J ]ros v IRC 1957 1 WLR 529 United Kingdom circa 1957 LexisNexis / Westlaw flag 2
National Revenue v Spooner [1953] AC 684 United Kingdom circa 1953 LexisNexis / Westlaw flag 1
Mohanial Hargovind of Jubbuipore v Commissioner of Income Tax, Central Provinces and Berar, Nagpur , (Privy Council) [1949] AC 521; [1949] 2 All ER 652 United Kingdom circa 1949 LexisNexis / Westlaw flag 3
British Columbia, Saskatchewan and Alberta [1935] AC 184 United Kingdom circa 1935 LexisNexis / Westlaw flag 13
Golden Horse Shoe (New) Ltd v Thurgood (1934) 1 KB 548 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Minister of National Revenue v Spooner [1933] AC 684 United Kingdom circa 1933 LexisNexis / Westlaw flag 6
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
British and Beningtons Ltd v North Western Cachar Tea Co Ltd [1923] AC 48; [1922] All ER 224 United Kingdom circa 1923 LexisNexis / Westlaw flag 137
John Smith & Son v Moore [1921] 2 AC 13; (1921) 125 LT 481 United Kingdom circa 1921 LexisNexis / Westlaw flag 28
Indian and General Investment Trust Ltd v Borax Consolidated Ltd [1920] 1 KB 539 United Kingdom circa 1920 LexisNexis / Westlaw flag 5
Soda v Chamberlain 1918 1 Ch 2UG Court of Chancery United Kingdom circa 1918 LexisNexis / Westlaw flag 1
Alianza Co Ltd v Bell [1906] AC 18 United Kingdom circa 1906 LexisNexis / Westlaw flag 8
Council of India v Scoble [1903] AC 299 United Kingdom circa 1903 LexisNexis / Westlaw flag 32
Coltness Iron Co v Black (1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67 United Kingdom circa 1881 LexisNexis / Westlaw flag 32
3 WLR 214 3 WLR 214 United Kingdom circa 1949 LexisNexis / Westlaw flag 1
Delhi International Oil Corporation v Olive [1973] WAR 52 Australia - Western Australia circa 1973 LexisNexis AU flag 15
Nicholas v Western Australia [1972] WAR 168 Australia - Western Australia circa 1972 LexisNexis AU flag 66
United Collieries Ltd v Inland Revenue Commissioners [1930] SC 215; (1929) 12 Tax Cas 1248 United Kingdom - Scotland circa 1929 flag 27
Chad-wich v Pearl 1905 2 KD 507 United Kingdom circa 1905 flag 1
Knight v Calder Grove Estates (1954) 35 Tax Cas 447 United Kingdom circa 1954 flag 5
Austin Distributors Pty Ltd v FCT (1964) 13 ATD 429 Australia circa 1964 flag 21
Constantinesco v R (1926) 11 Tax Cas 1130 United Kingdom circa 1926 flag 1
1 All LR 535 1 All LR 535 India - Uttar Pradesh circa 1949 flag 1
475 VLR 541 475 VLR 541 Australia - Victoria flag 1
Regcent Oil Co v Strick 196C Tax Cas 295 United Kingdom flag 1
IR Commissioners v Longmans Green & Co Ltd (1932) 17 Tax Cas 272 United Kingdom circa 1932 flag 7

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