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Australasian Scale Co Ltd v Commissioner of Taxes (Qld)   flag  26

[1935] HCA 23; (1935) 53 CLR 534
High Court of Australia
Australia - Commonwealth
30th April, 1935

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Associated Steamships Pty Ltd v Western Australia [1969] HCA 45; (1969) 120 CLR 92; [1970] ALR 49; 43 ALJR 379 High Court of Australia Australia - Commonwealth 9 Oct 1969 AustLII flag 7
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
Bengal Immunity Co Ltd v Bihar [1954] INSC 120 Supreme Court of India India 4 Dec 1954 LIIofIndia flag
Betfair Pty Ltd v Western Australia [2007] HCATrans 660 High Court of Australia Australia - Commonwealth 9 Nov 2007 AustLII flag
Broken Hill South Ltd v Commissioner of Taxation (NSW) [1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163 High Court of Australia Australia - Commonwealth 1 Mar 1937 AustLII flag 162
Cole v Whitfield (H01/1987) ("Tasmanian Lobster case") - Volume I - AGCth's submissions - Schedule - Attachment - Chronological Index of Section 92 Cases [1987] HCASCF 14 High Court of Australia Australia - Commonwealth 3 Jun 1987 AustLII flag
Commissioner of Stamp Duties for Queensland v Counsell [1937] ArgusLawRp 69; (1937) 43 ALR 420 Argus Law Reports Australia 13 Aug 1937 AustLII flag
Commissioner of Stamps (Q) v Counsell [1937] HCA 40; 57 CLR 248; [1937] ALR 420 High Court of Australia Australia - Commonwealth 13 Aug 1937 AustLII flag 12
Commissioner of Taxes (Q) v Ford Motor Co of Australia Pty Ltd [1942] HCA 16; (1942) 66 CLR 261; [1942] ALR 242; 7 ATD 101 High Court of Australia Australia - Commonwealth 6 Aug 1942 AustLII flag 15
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag
Dzekovski v Safcol Seafoods Pty Ltd [1968] VicRp 19; [1968] VR 190 Australia - Victoria 17 Nov 1967 AustLII flag 6
Ex parte Nolan; Re Mayger (1945-1948) 16 LGR (NSW) 167; 65 WN (NSW) 48; 48 SR (NSW) 143 Supreme Court of New South Wales Australia - New South Wales 11 Dec 1947 AustLII flag
Ex parte Nolan; Re Mayger [1947] NSWStRp 70; (1947) 48 SR (NSW) 143 Supreme Court of New South Wales Australia - New South Wales 11 Dec 1947 AustLII flag
FCT v McCabe [1990] FCA 389; (1990) 26 FCR 431; (1990) 21 ALD 740; (1990) 21 ATR 992; 12 AAR 447 Federal Court of Australia Australia - Commonwealth 12 Oct 1990 AustLII flag 40
Georgoussis v Medical Board of Victoria [1957] VicRp 98; [1957] VR 671; [1958] ALR 132 Australia - Victoria 4 Apr 1957 AustLII flag 32
MacCormick v Commissioner of Taxation [1945] ArgusLawRp 35; (1945) 51 ALR 237 Argus Law Reports Australia 27 Jun 1945 AustLII flag
MacCormick v FCT [1945] HCA 10; (1945) 71 CLR 283; [1945] ALR 237; 8 ATD 11 High Court of Australia Australia - Commonwealth 27 Jun 1945 AustLII flag 16
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Marriott (decd), Re [1968] VicRp 31; [1968] VR 260 Australia - Victoria 28 Jul 1966 AustLII flag 16
Michael Reddy v Medicare Participation and Review Committee and the Minister of Health [1994] FCA 1373 Federal Court of Australia Australia - Commonwealth 30 Sep 1994 AustLII flag
Mobil Oil Australia Pty Ltd v Victoria [2002] HCA 27; (2002) 189 ALR 161; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 26 Jun 2002 AustLII flag 54
Mobil Oil Australia Pty Ltd v Victoria [2002] HCA 27; (2002) 189 ALR 161; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 26 Jun 2002 AustLII flag 54
Pearce v Florenca [1976] HCA 26; (1976) 135 CLR 507; (1976) 9 ALR 289; 50 ALJR 670 High Court of Australia Australia - Commonwealth 14 May 1976 AustLII flag 112
R v Connell; Ex parte Hetton Bellbird Collieries Ltd [1944] HCA 42; (1944) 69 CLR 407; 18 ALJR 205 High Court of Australia Australia - Commonwealth 3 Oct 1944 AustLII flag 477
R v Judge Rendit; Ex parte Health Commission of Victoria [1982] VicRp 26; [1982] VR 279; (1981) 45 LGRA 303 Australia - Victoria 26 Jun 1981 AustLII flag 9
VTBL and Commissioner of Taxation (Taxation) [2023] AATA 168 Administrative Appeals Tribunal Australia 13 Feb 2023 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"The judicial interpretation of section 92 of the Australian Constitution, Volume 2" [1981] UNSWLawTD 2 Coper, Michael Australia circa 1981 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Act 1924 (Cth)
Queensland Act (Qld) s14
The Income Tax Act 1924 (Tas)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Barcelo v Electrolytic Zinc Co of Australasia Ltd [1932] HCA 52; (1932) 48 CLR 391; [1933] ALR 1 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 95
Colonial Gas Association Ltd v FCT [1934] HCA 12; 51 CLR 172; [1934] ALR 187; 2 ATD 457 High Court of Australia Australia - Commonwealth 23 May 1934 AustLII flag 12
Commissioner of Stamp Duties (NSW) v Millar [1932] HCA 63; (1932) 48 CLR 618; [1933] ALR 134 High Court of Australia Australia - Commonwealth 8 Dec 1932 AustLII flag 45
Commissioners of Stamps (Qld) v Arnold Wienholt [1915] HCA 49; (1915) 20 CLR 531; 26 ALR 124 High Court of Australia Australia - Commonwealth 2 Aug 1915 AustLII flag 40
FCT v W Angliss & Co Pty Ltd [1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331 High Court of Australia Australia - Commonwealth 1 Oct 1931 AustLII flag 17
Maine v Grand Trunk Ry Co 142 US 217; 35 L Ed 994; 12 SCt 121 United States Supreme Court United States 14 Dec 1891 WorldLII flag 52
O Gilpin Ltd v Commissioner for Road Transport and Tramways (NSW) [1935] HCA 8; (1935) 52 CLR 189; [1935] ALR 138 High Court of Australia Australia - Commonwealth circa 1935 AustLII flag 67
Peck & Co v Lowe 247 US 165; 62 L Ed 1049; 38 SCt 432 United States Supreme Court United States 20 May 1918 WorldLII flag 29
Trustees Executors & Agency Co Ltd v FCT [1933] HCA 32; (1933) 49 CLR 220; 39 ALR 367; 2 ATD 330 High Court of Australia Australia - Commonwealth 3 Aug 1933 AustLII flag 49
United States Glue Co v Oak Creek 247 US 321; 62 L Ed 1135; 38 SCt 499 United States Supreme Court United States 3 Jun 1918 WorldLII flag 51

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