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[2007] Hkca 324 (16 July 2007)   flag 

[2007] HKCA 324
Hong Kong Court of Appeal
Hong Kong
16th July, 2007

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth)
Finance Act 1930 (Vic)
Finance Act 1927
Finance Act 1938
Finance Act 1954 s17

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
Franklin's Selfserve Pty Ltd v FCT [1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673 High Court of Australia Australia - Commonwealth 3 Sep 1970 AustLII flag 57
Buchler v Talbot [2004] UKHL 9; [2004] 2 AC 298; [2004] 1 All ER 1289; [2004] 2 WLR 582; [2004] BCC 214; [2004] 1 BCLC 281 House of Lords United Kingdom 4 Mar 2004 BAILII flag 55
On Demand Information Plc (In Administrative Receivership) v Michael Gerson (Finance) Plc [2002] UKHL 13; [2003] 1 AC 368; [2002] 2 All ER 949; [2002] 1 All ER (Comm) 641; [2002] 2 WLR 919; [2002] All ER (D) 116; [2002] BCC 673 House of Lords United Kingdom circa 2002 BAILII flag 26
Westdeutsche Landesbank Girozentrale v Islington London Borough Council [1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C House of Lords United Kingdom 22 May 1996 BAILII flag 668
In re Oriental Inland Steam Co [1874] UKLawRpCh 80; (1874) 9 LRCh App 557 United Kingdom 1 Jul 1874 CommonLII flag 47
Low Gim Har v Low Gim Siah [1992] 2 SLR 593 Singapore - Singapore circa 1992 LexisNexis flag 14
Mitchell v Carter [1997] 1 BCLC 673 United Kingdom circa 1997 LexisNexis flag 26
Ayerst v C & K (Construction) Ltd [1976] AC 167; [1975] 2 All ER 537 United Kingdom circa 1976 LexisNexis / Westlaw flag 151
Ng Wei Teck v Overseas-Chinese Banking Corporation [1998] 2 SLR 1 Singapore - Singapore circa 1998 LexisNexis flag 14
I Congreso del Partido [1978] 1 QB 500; [1978] 1 All ER 1169; [1977] 3 WLR 778 United Kingdom circa 1978 LexisNexis / Westlaw flag 63
201cu16a St Merriel 201du16a [1962] P 247 circa 1962 6
Kuok v Commissioner of Stamp Duties [2003] 4 SLR 43 Singapore - Singapore circa 2003 LexisNexis flag 14
Pangkalan Susu/ Permina 3001 [1975-77] SLR 252 Singapore - Singapore circa 1975 LexisNexis flag 6
Colombo Drydocks Ltd v The Ship Om Al-Quora [1990] 1 NZLR 608 New Zealand circa 1990 LexisNexis flag 10
Re Calgary and Edmonton Land Co Ltd (in liq) [1975] 1 All ER 1046; [1975] 1 WLR 355 United Kingdom circa 1975 LexisNexis flag 101
Barclays Bank plc v Homan [1993] BCLC 680 United Kingdom circa 1993 LexisNexis flag 40
201cu16a Monica S 201du16a [1967] 3 All ER 740; [1968] P 741 United Kingdom circa 1967 LexisNexis flag 21
Re Irish Shipping Ltd [1985] HKLR 423 Hong Kong circa 1985 Westlaw flag 20
Linter Textiles Australia Ltd (in liquidation) v Commissioner of Taxation (2005) 20 CLR 592 Australia - Commonwealth circa 2005 Legal Online / Westlaw flag 6
Andrea Ursula [1973] QB 265 United Kingdom circa 1973 LexisNexis / Westlaw flag 38

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