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De Romero v Read   flag  6

[1932] HCA 65; (1932) 48 CLR 649
High Court of Australia
Australia - Commonwealth
19th December, 1932

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag 48
Royal North Shore Hospital v Crichton-Smith [1938] HCA 59; 60 CLR 798; [1938] ALR 530 High Court of Australia Australia - Commonwealth 14 Nov 1938 AustLII flag 6
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia - Commonwealth 7 Jul 1958 AustLII flag 184

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"The Effect of Section 108 of the Land and Income Tax Act 1954 Case Note" [1968] VUWLawRw 7 Editors New Zealand circa 1968 NZLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
The Act (Cth) s83
Income Tax Act 1918 (Cth)
Income Tax Act (Cth)
Income Tax Act, 1916 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act (Cth)
Land Tax Assessment Act 1910 (Cth)
War-time Profits Tax Assessment Act (Cth)
Land Tax Act (NSW)
Income Tax (Management) Act 1928 (NSW)
Prevention and Relief of Unemployment Act 1930 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Clarke v FCT [1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121 High Court of Australia Australia - Commonwealth 15 Sep 1932 AustLII flag 31
Groongal Pastoral Co Ltd (In liq) v Falkiner [1924] HCA 54; (1924) 35 CLR 157 High Court of Australia Australia - Commonwealth 15 Dec 1924 AustLII flag 33
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Patterson v Farrell [1912] HCA 43; (1912) 14 CLR 348 High Court of Australia Australia - Commonwealth 19 Jun 1912 AustLII flag 6
Harris v Sydney Glass and Tile Co [1904] HCA 47; 2 CLR 227; 11 ALR 49 High Court of Australia Australia - Commonwealth 23 Dec 1904 AustLII flag 17
North British Rly Co v Scott (Inspector of Taxes) [1922] UKHL TC_8_332; [1923] AC 37 House of Lords United Kingdom 3 Nov 1922 BAILII flag 6
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia - Commonwealth 7 Jul 1958 AustLII flag 184
Groongal Pastoral Co Ltd v Falkiner [1923] NSWStRp 74; 24 SR (NSW) 122 Supreme Court of New South Wales Australia - New South Wales 9 Dec 1923 AustLII flag 1
Hartland v Diggines [1926] AC 289; 10 Tax Cas 247 United Kingdom circa 1926 LexisNexis / Westlaw flag 19
Blount v Blount (1916) 1 KB 230 United Kingdom circa 1916 LexisNexis / Westlaw flag 4
John Hicks Ltd v John Hicks & Co Ltd [1917] St RQd 20 Australia - Queensland circa 1917 flag 1
SA Brewing Co Ltd v Hill [1919] AC 519; 120 LT 450; 88 LJPC 48; 35 TLR 221 United Kingdom circa 1919 LexisNexis / Westlaw flag 6
[1922] NZLR 902 [1922] NZLR 902 New Zealand circa 1922 LexisNexis flag 3
Leventhal v David Jones [1930] AC 259 United Kingdom circa 1930 LexisNexis / Westlaw flag 2
Booth v Booth (1922) 1 KB 66 United Kingdom circa 1922 LexisNexis / Westlaw flag 2

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