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QT86/2515 and Commissioner of Taxation   flag 

[1987] AATA 460; 19 ATR 3038
Administrative Appeals Tribunal
Australia
11th December, 1987

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lurcott v Wakely & Wheeler [1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41 United Kingdom 22 Feb 1911 CommonLII flag 83
W Thomas & Co Pty Ltd v FCT [1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 61
Lister v Lane & Nesham [1893] UKLawRpKQB 109; [1893] 2 QB 212 United Kingdom 15 Jun 1893 CommonLII flag 33
Lindsay v FCT [1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239 High Court of Australia Australia - Commonwealth 14 Dec 1961 AustLII flag 25
Law Shipping Co Ltd v Inland Revenue Commissioners (1923) 12 Tax Cas 621; [1924] SC 74 United Kingdom - Scotland circa 1924 flag 14
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland [1933] AC 368 United Kingdom circa 1933 LexisNexis / Westlaw flag 13
Collector of Inland Revenue, Cook Islands v AB Donald Ltd (1965) 9 AITR 501 Australia circa 1965 flag 7
Lister v Lane [1947] 2 All ER 761 United Kingdom circa 1947 LexisNexis flag 5
115 CLR 72 115 CLR 72; 14 ATD 87 Australia - Commonwealth circa 1965 Legal Online / Westlaw flag 3
Lindsay v FCT (1961) 105 CLR 377; 12 ATD 197 Australia - Commonwealth circa 1961 Legal Online / Westlaw flag 1

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