United Collieries Ltd v Inland Revenue Commissioners 27

[1930] SC 215; (1929) 12 Tax Cas 1248

United Kingdom - Scotland

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII	4
Re Drummond and Federal Commissioner	[2004] AATA 1342; 58 ATR 1119	Administrative Appeals Tribunal	Australia	16 Dec 2004	AustLII	1
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII	2
QT94/64 and Commissioner of Taxation	[1995] AATA 109	Administrative Appeals Tribunal	Australia	24 Apr 1995	AustLII
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
Re Queensland Mines Ltd and Export Development Grants Board	[1985] AATA 32	Administrative Appeals Tribunal	Australia	8 Feb 1985	AustLII
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 110; (1939) 45 ALR 10	Argus Law Reports	Australia	23 Dec 1938	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act?	[2001] ATODGSTR GSTR2001/D1	Australian Taxation Office	Australia - Commonwealth	9 May 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR GSTR2001/7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/7 - Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover	[2001] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII	2
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII	19
Labrilda Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1350	Federal Court of Australia	Australia - Commonwealth	26 Mar 1996	AustLII
Re James Outram Anderson v Commissioner of Taxation	[1989] FCA 379	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII	1
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII	36
Guinea Airways Ltd v Commissioner of Taxation (Cth)	[1950] HCA 60; (1950) 83 CLR 584; [1950] ALR 16; 9 ATD 109	High Court of Australia	Australia - Commonwealth	13 Nov 1950	AustLII	9
Herring v FCT	[1946] HCA 18; (1946) 72 CLR 543; [1946] ALR 296	High Court of Australia	Australia - Commonwealth	20 Jun 1946	AustLII	18
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	397
Nerang Subdivision Pty Ltd v Hutson	[2023] QSC 268	Supreme Court of Queensland	Australia - Queensland	1 Dec 2023	AustLII	3
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Assam Bengal Cement Co Ltd v the Commissioner of Income-Tax, West Bengal	[1954] INSC 109; [1955] 1 SCR 876; AIR 1955 SC 89	Supreme Court of India	India	11 Nov 1954	LIIofIndia	7
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96	[1997] NZHC 1198; (1997) 18 NZTC 13,408	High Court of New Zealand	New Zealand	9 Oct 1997	NZLII	2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"New Zealand Lawyers and Overseas Precedent 1874-1973 - Lessons from the Otago District Law Society Library"	(2007) 11 Otago Law Review 469	Finn, Jeremy	New Zealand	circa 2007	NZLII		4

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback