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Biggs v Commissioner of Taxation   flag 

[1975] WASC 96
Supreme Court of Western Australia
Australia - Western Australia
29th September, 1975

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Masters v Cameron [1954] HCA 72; (1954) 91 CLR 353; 91 ALR 353; (1954) 28 ALJR 438 High Court of Australia Australia - Commonwealth 30 Nov 1954 AustLII flag 1372
Laybutt v Amoco Australia Pty Ltd [1974] HCA 49; (1974) 132 CLR 57; 4 ALR 482; (1974) 48 ALJR 492 High Court of Australia Australia - Commonwealth 15 Nov 1974 AustLII flag 159
Adamson v Hayes [1973] HCA 6; (1973) 130 CLR 276; [1972-73] ALR 1224; 47 ALJR 201 High Court of Australia Australia - Commonwealth 9 Apr 1973 AustLII flag 88
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Lake Macquarie Shire Council v Aberdare County Council [1970] HCA 32; (1970) 123 CLR 327; [1971] ALR 362; (1970) 44 ALJR 373; (1970) 20 LGRA 184 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 61
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
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
FCT v Henderson [1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440 High Court of Australia Australia - Commonwealth 4 Jun 1943 AustLII flag 48
Hazlett & Soklich v Rasmussen, May & Piper [1973] WAR 141 Australia - Western Australia circa 1973 LexisNexis AU flag 39
Pascoe v Commissioner of Taxation (1956) 30 Australian Law Journal 402 Australian Law Journal Australia circa 1956 Legal Online flag 32
Inland Revenue Commissioners v British Salmson Aero Engines Ltd [1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904 United Kingdom circa 1938 LexisNexis / Westlaw flag 32
Evans v Deputy FCT (SA) [1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301 High Court of Australia Australia - Commonwealth 13 Feb 1936 AustLII flag 30
North Australian Cement Ltd v FCT [1969] HCA 33; (1969) 119 CLR 353; (1969) 1 ATR 225; 43 ALJR 303 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 29
FCT v Becker [1952] HCA 77; (1952) 87 CLR 456; [1952] ALR 1018; (1952) 10 ATD 77 High Court of Australia Australia - Commonwealth 19 Nov 1952 AustLII flag 29
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
Chappell & Co Ltd v Associated Radio Co of Australia Ltd [1925] ArgusLawRp 40; [1925] VicLawRp 32; [1925] VLR 350; (1925) 31 ALR 297; 47 ALT 12 Argus Law Reports Australia - Victoria 9 Jun 1925 AustLII flag 25
Lee v Butler [1893] UKLawRpKQB 136; (1893) 2 QB 318 United Kingdom 10 Aug 1893 CommonLII flag 25
Campbell College, Belfast (Governors) v Commissioner of Valuation for Northern Ireland [1964] 1 WLR 912 United Kingdom circa 1964 LexisNexis / Westlaw flag 16
Manchester Diocesan Council for Education v Commercial & General Investments Ltd (1969) 3 All ER 159; [1970] 1 WLR 241 United Kingdom circa 1970 LexisNexis flag 15
C Williamson's Tivoli Vaudeville Pty Ltd v FCT [1929] ArgusLawRp 90; (1929) 42 CLR 452; 36 ALR 14 Argus Law Reports Australia - Commonwealth 7 Nov 1929 AustLII flag 14
Commissioner of Taxes v Union Trustee Co of Australia Ltd [1931] AC 258 United Kingdom circa 1931 LexisNexis / Westlaw flag 9
Thomson v FCT [1923] HCA 44; 33 CLR 73 High Court of Australia Australia - Commonwealth 21 Sep 1923 AustLII flag 8
1 All Er 494 1 All ER 494 United Kingdom circa 1970 LexisNexis flag 3
Admin Exploration Pty Ltd v Federal (1972) 3 ATR 424 Australia circa 1972 Legal Online / Westlaw flag 2
[1969] Exch 35A [1969] Exch 35A Court of Exchequer United Kingdom circa 1969 flag 1
(1960) 12 Atd 186; 34 Aljr 60 (1960) 12 ATD 186; 34 ALJR 60 Australia circa 1960 flag 1
(1960) 104 CLR 651 (1960) 104 CLR 651 Australia - Commonwealth circa 1960 Legal Online / Westlaw flag 1
(1938) 59 CLR 737 (1938) 59 CLR 737 Australia - Commonwealth circa 1938 Legal Online / Westlaw flag 1
Hannafford v May (1935) 2 KB 385 United Kingdom circa 1935 LexisNexis / Westlaw flag 1
[1935] SR (NSW) 21 [1935] SR (NSW) 21 Supreme Court of New South Wales Australia - New South Wales circa 1935 flag 1
Smith v Federal Commissionep of Taxation (1932) 48 CLR 1782 Australia - Commonwealth circa 1932 Legal Online / Westlaw flag 1
McCarroll v Commissioner of Taxation (Cth) 2 ATR 217 Australia circa 1970 Legal Online / Westlaw flag 1

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