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Nicholas v Commissioner of Taxes (Vic)   flag  7

[1940] UKPCHCA 2; (1940) 63 CLR 191
Privy Council
Australia - Commonwealth
25th April, 1940

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Undershaft (No 1) Ltd v FCT [2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091 Federal Court of Australia Australia - Commonwealth 3 Feb 2009 AustLII flag 56
Virgin Holdings SA v Commissioner of Taxation [2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051 Federal Court of Australia Australia - Commonwealth 10 Oct 2008 AustLII flag 6
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
Nicholas v Commissioner of Taxes (Vict) [1940] HCA 10 High Court of Australia Australia - Commonwealth circa 1940 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Taxation of Companies" (1965-1967) 5 University of Queensland Law Journal 105 Hajek, E J Australia circa 1967 AustLII flag
"Are Bonus Shares Income?" (1961) 3 Sydney Law Review 534 Hodgson, D H Australia circa 1961 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)
Income Tax Act 1928 (Cth)
Tax (Assessment) Act 1933 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Income Tax, Bengal v Mercantile Bank of India Ltd [1936] AC 478 United Kingdom circa 1936 LexisNexis / Westlaw flag 9
James v FCT [1924] HCA 34; (1924) 34 CLR 404; 30 ALR 293 High Court of Australia Australia - Commonwealth 13 Aug 1924 AustLII flag 25
Webb v FCT [1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284 Argus Law Reports Australia - Commonwealth 22 Jun 1922 AustLII flag 46
IR Comrs v Blott (1920) 1 KB 114 United Kingdom circa 1920 LexisNexis / Westlaw flag 7
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag 56
Swan Brewery Co Ltd v R [1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211 United Kingdom 16 Dec 1913 CommonLII flag 24
Ooregum Gold Mining Co of India v Roper; Wallroth v Roper [1892] UKLawRpAC 11; [1892] AC 125 United Kingdom 14 Mar 1892 CommonLII flag 70
Bouch v Sproule [1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636 Court of Chancery United Kingdom 13 Jun 1887 CommonLII flag 35

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