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Rainbow Reef Enterprises Ltd v Fiji Revenue and Customs Authority

Court of Appeal of Fiji

Fiji

28th February, 2020

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1918 (Cth)
Income Tax Act 1974 (Cth)	s11

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
Re Cape Brandy Syndicate	[1971] 2 WLR 39		United Kingdom	circa 1971	LexisNexis / Westlaw		4
Sun Insurance Office v Clark	6 Tax Cas 59; [1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		6
Geo T Davie and Sons Ltd v Minister of National Revenue	54 DTC 1045		Canada	circa 1908			2
[1930] Itda 273	[1930] ITDA 273		Australia	circa 1930			1
3 Tax Cas 462	3 Tax Cas 462		United Kingdom	circa 1908			1
54 DTC 1954	54 DTC 1954		Canada	circa 1954			1
British Mexican Petroleum Co Ltd v IRC	(1932) 16 Tax Cas 570		United Kingdom	circa 1932			12
Partington v Attorney General	[1869] LR HL 100		United Kingdom	circa 1869			2

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