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Chow Yoong Hong v Choong Fah Rubber Manufactory   flag  34

[1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163
Privy Council
United Kingdom
4th December, 1961

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Zhang v Zhang (No 2) [2022] NSWSC 970 Supreme Court of New South Wales Australia - New South Wales 22 Jul 2022 AustLII flag
H393 The Governor and Co of The Bank of Ireland v Eteams International Ltd [2017] IEHC 393 High Court of Ireland Republic of Ireland 15 Jun 2017 BAILII flag
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Commissioner of Taxation v Arnold (No 2) [2015] FCA 34; (2015) 324 ALR 59; (2015) 100 ATR 529 Federal Court of Australia Australia - Commonwealth 4 Feb 2015 AustLII flag 22
Lahoud v Lahoud [2012] NSWCA 401; (2012) 17 BPR 33,071 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2012 AustLII flag 6
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue [2012] NZHC 1760; (2012) 25 NZTC 20-138 High Court of New Zealand New Zealand 19 Jul 2012 NZLII flag 3
"Table of Cases" [2012] ELECD 71 Edited Legal Collections Data Australia circa 2012 AustLII flag
Crossman v PILT Nominees [2009] NSWSC 393 Supreme Court of New South Wales Australia - New South Wales 23 Apr 2009 AustLII flag 2
Beconwood Securities Pty Ltd v Australia and New Zealand Banking Group Ltd [2008] FCA 594; (2008) 246 ALR 361; [2008] ASC 155-095; (2008) 26 ACLC 512; (2008) 66 ACSR 116 Federal Court of Australia Australia - Commonwealth 2 May 2008 AustLII flag 32
Smart and Secretary, Department of Family and Community Services, Re [2003] AATA 1335; (2003) 79 ALD 586; (2003) 6 (2) SSR 12 Administrative Appeals Tribunal Australia 22 Dec 2003 AustLII flag 1
Burnie Port Corporation Pty Ltd v Bank of Western Australia Ltd [2003] TASSC 73; (2003) 12 Tas R 277 Supreme Court of Tasmania Australia - Tasmania 22 Aug 2003 AustLII flag 2
GSTR 2003/D3 - Goods and services tax: reduced credit acquisitions [2003] ATODGSTR GSTR2003/D3 Australian Taxation Office Australia - Commonwealth 9 Jul 2003 AustLII flag
Kindale Consulting Group Pty Ltd v Harrison [2003] WADC 115 District Court of Western Australia Australia - Western Australia 26 May 2003 AustLII flag
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
[1999] Hkcfi 381 (15 April 1999) [1999] HKCFI 381 Hong Kong Court of First Instance Hong Kong 15 Apr 1999 HKLII flag
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties [1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479 Supreme Court of New South Wales Australia - New South Wales 5 Nov 1997 AustLII flag 45
Commissioner of Taxation v Energy Resources of Australia Ltd [1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553 Federal Court of Australia Australia - Commonwealth 30 Nov 1994 AustLII flag 23
IT 2682 - Income tax: payments made under interest rate swap contracts: timing of income and deductions [1992] ATOITR IT2682 Australian Taxation Office Australia - Commonwealth 21 May 1992 AustLII flag
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd [1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253 Australia - Victoria 20 Dec 1991 AustLII flag 86
NZ Seamens IUOW and Federated Cooks & Stewards IUOW and NZ Merchant Service Guild IUOW v Shipping Corporation of NZ Ltd ALC2/89 [1989] NZILawRp 2 [1989] NZILR 6 New Zealand 2 Feb 1989 NZLII flag
NT86/8760 and Commissioner of Taxation [1988] AATA 269; 19 ATR 3905 Administrative Appeals Tribunal Australia 8 Sep 1988 AustLII flag
[1988] Hkcfi 186 (8 June 1988) [1988] HKCFI 186 Hong Kong Court of First Instance Hong Kong 8 Jun 1988 HKLII flag
R v Chan Woon Chung [1988] HKCFI 537 Hong Kong Court of First Instance Hong Kong 8 Jun 1988 HKLII flag
National Westminster Finance New Zealand Ltd v Brian Fairlie Holdings Ltd (in receivership) HC Auckland A197/83 [1986] NZHC 1366 High Court of New Zealand New Zealand 28 May 1986 NZLII flag
Re Commissioner of Taxation v Mercantile Credits Ltd [1986] FCA 36 Federal Court of Australia Australia - Commonwealth 21 Feb 1986 AustLII flag 1
Handevel Pty Ltd v Comptroller of Stamps (Vic) [1985] HCA 73; (1985) 157 CLR 177; 62 ALR 204; 60 ALJR 40; 16 ATR 1044; 10 ACLR 207 High Court of Australia Australia - Commonwealth 26 Nov 1985 AustLII flag 54
FCT v Australian Guarantee Corporation Ltd [1946] ArgusLawRp 25; (1946) 52 ALR 209 Argus Law Reports Australia 23 Aug 1984 AustLII flag
Sikkema v Kensington HC Auckland A1318/79 [1981] NZHC 542 High Court of New Zealand New Zealand 18 Aug 1981 NZLII flag
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd [1980] HCA 20; (1980) 146 CLR 165 High Court of Australia Australia - Commonwealth 24 Jul 1980 AustLII flag 26
[1978] Hkcfi 31 (6 April 1978) [1978] HKCFI 31 Hong Kong Court of First Instance Hong Kong 6 Apr 1978 HKLII flag
Credit contracts : report [1977] NZCCLRCom 12 New Zealand circa 1977 NZLII flag
Perera v Peiris - NLR - 49 of 79I [1976] LKCA 2; (1976) 79 NLR 49 Sri Lankan Court of Appeal Sri Lanka 14 Dec 1976 AsianLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Credit contracts : report [1977] NZCCLRCom 12 New Zealand circa 1977 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Characterisation: Its place in contractual analysis and related enquiries" (FCA) [2015] FedJSchol 29 Allsop, Justice James Australia circa 2015 AustLII flag
"Table of Cases" [2012] ELECD 71 Edited Legal Collections Data Australia circa 2012 AustLII flag
"Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4 Hart, Geoffrey Australia circa 2008 AustLII flag

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