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Re Tubemakers of Australia Ltd and Export Development Grants Board   flag 

[1983] AATA 401
Administrative Appeals Tribunal
Australia
2nd December, 1983

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Income Tax Assessment Act 1936 (Cth) s6
Export Expansion Grants Act 1978 (Cth) s3, s4, s5, s6, s8
Partnership Act 1892 (NSW) s8
Business Names Act 1928 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
San Paulo (Brazilian) Railway Co Ltd v SG Carter (Surveyor of Taxes) [1895] UKLawRpAC 53; [1895] UKLawRpKQB 32; [1895] 1 QB 580; [1896] AC 31; 3 Tax Cas 407 United Kingdom 22 Feb 1895 CommonLII flag 25
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
North Australian Pastoral Co Ltd v FCT [1946] HCA 7; (1946) 71 CLR 156; (1946) 8 ATD 75; (1946) 3 AITR 258 High Court of Australia Australia - Commonwealth 9 Apr 1946 AustLII flag 19
Egyptian Delta Land and Investment Co Ltd v Todd [1928] UKHL TC_14_119; [1929] AC 1; 14 Tax Cas 119 House of Lords United Kingdom 23 Jul 1928 BAILII flag 18
Waterloo Pastoral Co Ltd v FCT [1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329 High Court of Australia Australia - Commonwealth 19 Sep 1946 AustLII flag 17
Ferrie v Whitehead [1879] VicLawRp 101; (1879) 5 VLR (L) 132 Australia - Victoria 26 Jun 1879 AustLII flag 3
Union Corporation Ltd v IRC (1952) 1 All ER 646 United Kingdom circa 1952 LexisNexis flag 2
Kingsbury v Commissioners of Taxation [1901] NSWStRp 10; (1901) 1 SR (NSW) 7 Supreme Court of New South Wales Australia - New South Wales 22 Feb 1901 AustLII flag 2
24 CTBR (NS) Case 79 24 CTBR (NS) Case 79 Australia circa 1929 flag 1
7 CTBR (NS) Case 86 7 CTBR (NS) Case 86 Australia flag 1

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