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Wen Shang Kuang v Commissioner of Inland Revenue

[2002] HKCFI 1092; [2003] 2 HKLRD 31

Hong Kong Court of First Instance

Hong Kong

18th December, 2002

Legislation Cited

Legislation Name	Provision
Constitution
Taxation Administration Act 1953 (Cth)	s14S, s14T, s14U, s14V, s14Y

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Li Hung To	(1987) 2 HKTC 321		Hong Kong	circa 1987			2
Commissioner of Inland Revenue v Yeung Kwok Ying	(1984) 2 HKTC 161		Hong Kong	circa 1984			2
Dalco v FCT	(1987) 19 ATR 443		Australia	circa 1987	Legal Online / Westlaw		13
Edelsten v FCT	[1989] FCA 13; (1989) 85 ALR 226; (1989) 20 ATR 238; (1989) 16 ALD 763	Federal Court of Australia	Australia - Commonwealth	7 Feb 1989	AustLII		16
Poletti v Commissioner of Taxation	[1994] FCA 623; (1994) 52 FCR 154; (1994) 124 ALR 373; (1994) 29 ATR 111	Federal Court of Australia	Australia - Commonwealth	circa 1994	AustLII		18
Re Christopher Charles Skase v Commissioner of Taxation	[1991] FCA 226; (1991) 32 FCR 206; 105 ALR 506; 22 ATR 889	Federal Court of Australia	Australia - Commonwealth	31 May 1991	AustLII		8

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