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Reddy's Enterprises Ltd v Chief Executive Officer, Fiji Revenue and Customs Authority   flag 

[2018] FJCA 144
Court of Appeal of Fiji
Fiji
5th October, 2018

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth) s2, s4, s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Coleman v Shell Co of Australia Ltd [1943] NSWStRp 41; (1943) 45 SR (NSW) 27; 62 WN (NSW) 21 Supreme Court of New South Wales Australia - New South Wales 3 Nov 1943 AustLII flag 120
R (on the application of Edison First Power Ltd) v Central Valuation Officer [2003] UKHL 20; [2003] 4 All ER 209; [2003] 1 All ER (Comm) 747; [2003] All ER (D) 171; [2003] 2 Lloyds Rep 87; [2003] 2 EGLR 133 House of Lords United Kingdom circa 2003 BAILII flag 66
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57
Commissioner of Inland Revenue v Lemmington Holdings Ltd [1982] 1 NZLR 517 New Zealand circa 1982 LexisNexis flag 37
Partington v Attorney – General [1903] AC 299 United Kingdom circa 1903 LexisNexis / Westlaw flag 32
R v The Inhabitants of St Mary, Whitechapel [1848] EngR 746; (1848) 12 QB 120; 116 ER 811; 17 LJMC 172 United Kingdom circa 1848 CommonLII flag 30
Deane v Secretary of State for Work and Pensions [2010] EWCA Civ 699; [2011] 1 WLR 743 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jun 2010 BAILII flag 21
Punjas Ltd v Commissioner of Inland Revenue [2006] FJCA 66 Court of Appeal of Fiji Fiji 10 Nov 2006 PacLII flag 9
Reid v Secretary, Department of Family and Community Services [2001] FCA 794; (2001) 109 FCR 477; (2001) 33 AAR 269; (2001) 65 ALD 108; (2001) 4 (11) SSR 133 Federal Court of Australia Australia - Commonwealth 29 Jun 2001 AustLII flag 9
R v Secretary of State for Social Security, ex parte Sarwar and Getachew [1997] 3 CMLR 648 Europe circa 1997 flag 2
IRC v FS Securities Ltd [1964] 1 WLR 742 United Kingdom circa 1964 LexisNexis / Westlaw flag 2
IRC v Clifforia Investments Ltd [1963] 1 WLR 396 United Kingdom circa 1963 LexisNexis / Westlaw flag 2
[2008] NZLR 428 [2008] NZLR 428 New Zealand circa 2008 LexisNexis flag 1
[1975] 1 WLR 166 [1975] 1 WLR 166 United Kingdom circa 1975 LexisNexis / Westlaw flag 1

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