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Taxation, Commissioner of (Cth) v Manufacturers' Mutual Insurance Ltd   flag  9

[1931] NSWStRp 45; 1 ATD 238; (1931) 31 SR (NSW) 575; 48 WN (NSW) 215
Supreme Court of New South Wales
Australia - New South Wales
30th September, 1931

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation [2006] FCA 981; 64 ATR 71 Federal Court of Australia Australia - Commonwealth 2 Aug 2006 AustLII flag 10
Merrill Lynch International (Australia) Ltd v Commissioner of Taxation [2001] FCA 1127; (2001) 113 FCR 79; 191 ALR 420; 47 ATR 611 Federal Court of Australia Australia - Commonwealth 17 Aug 2001 AustLII flag 15
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd [1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8 Federal Court of Australia Australia - Commonwealth 1 Apr 1999 AustLII flag 11
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 997 Federal Court of Australia Australia - Commonwealth 25 Aug 1998 AustLII flag
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1994] FCA 915 Federal Court of Australia Australia - Commonwealth 17 Feb 1994 AustLII flag
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 41
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92 [1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163 High Court of New Zealand New Zealand 1 Jun 1993 NZLII flag
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax (Management) Act, 1928 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92 [1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163 High Court of New Zealand New Zealand 1 Jun 1993 NZLII flag
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts" [2005] JlATaxTA 1 Hill J, D G Australia circa 2005 AustLII flag
2 KB 496 2 KB 496 United Kingdom circa 2005 LexisNexis / Westlaw flag 11
2 KB 553 2 KB 553 United Kingdom circa 2005 LexisNexis / Westlaw flag 6
Lawless v Sullivan 6 AC 373 United Kingdom circa 2005 LexisNexis / Westlaw flag 12
Yeates v Yeates 33 NZLR 281 New Zealand circa 2005 LexisNexis flag 2
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
Naval Colliery TAX v Ltd, v Commission of Inla,nd Revenue (1928) 138 LT 593 United Kingdom circa 1928 flag 2
Ward & : Co v Commissioners of Taxation 39 TLR 91 United Kingdom circa 1974 LexisNexis flag 1

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