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Internal Revenue Commission v Hamidian-Rad   flag 

[2002] PGSC 3
Supreme Court of Papua New Guinea
Papua New Guinea
22nd March, 2002

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 † 
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 153
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Gregory v Deputy FCT (WA) [1937] HCA 57; (1937) 57 CLR 774; [1937] ALR 620; (1937) 4 ATD 397; 1 AITR 20 High Court of Australia Australia - Commonwealth 7 Oct 1937 AustLII flag 73
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
Mairi v Tololo [1976] PNGLR 125 Papua New Guinea circa 1976 PacLII flag 38
FCT v Applegate 27 ALR 1145; (1979) 9 ATR 899 Australia circa 1979 LexisNexis AU flag 20
FCT v Jenkins (1982) 59 FLR 467; (1982) 12 ATR 745 Australia circa 1982 Legal Online / Westlaw flag 18
Attorney-General v Earl of Selborne [1901] UKLawRpKQB 215; [1902] 1 KB 388; 71 LJKB 289; 50 WR 210; 66 JP 132 United Kingdom 29 Nov 1901 CommonLII flag 18
RH Rayner (Mincing Lane) Ltd v The Chief Collector of Taxes [1993] PNGLR 416 Papua New Guinea circa 1993 PacLII flag 7

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