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Joseph Gutwenger v the Commissioner of Taxation of the Commonwealth of Australia

[1994] FCA 1081

Federal Court of Australia

Australia - Commonwealth

12th May, 1994

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s25A, s168, s187

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			193
Commissioner of Taxes v British Australian Wool Realization Association	[1931] AC 224; 100 LJPC 28; 47 TLR 57		United Kingdom	circa 1931	LexisNexis / Westlaw		28
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281

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