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"Rowe: A Symmetry Cemetery?"   flag 

[1996] RevenueLawJl 7
Schabe, David; Walpole, Michael
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
Commissioner of Taxation v Unilever Australia Securities Ltd (1995) 56 FCR 152; 127 ALR 437; 30 ATR 134 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 16
Commonwealth v Verwayen (1990) 170 CLR 394 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 2011
Cromwell Jockey Club v Commr of Inland Revenue (NZ) (1954) 6 AITR 188; (1954) 10 ATD 431 Australia circa 1954 flag 5
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Herman v Mount Lyell Mining and Railway Co Ltd [1903] ArgusLawRp 108; (1903) 9 ALR 245 Argus Law Reports Australia 16 Oct 1903 AustLII flag 13
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
HR Sinclair & Son Pty Ltd v FCT 14 ATD 195 Australia circa 1903 flag 1
ICI Australia Ltd v Commissioner of Taxation (Cth) (1994) 125 ALR 63; 29 ATR 233 Australia circa 1994 LexisNexis AU flag 5
London and Thames Haven Oil Wharves Ltd v Attwooll [1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 35
Robert v Collier's Bulk Liquid Transport Pty Ltd (1959) 33 VLR 280 Australia - Victoria circa 1959 flag 1
Unilever Australia Securities Ltd v FCT [1994] FCA 1172; 122 ALR 402; (1994) 28 ATR 422 Federal Court of Australia Australia - Commonwealth 22 Jun 1994 AustLII flag 6
Williamson v Commissioner for Railways (1959) 76 WN (NSW) 648; 60 SR (NSW) 252 Australia - New South Wales circa 1959 flag 7
64 CLR 350 64 CLR 350 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 1
195-196 CLR 543-544 195-196 CLR 543-544 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 1

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