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Commissioner of Taxation of the Commonwealth of Australia v Reliance Carpet Co    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Brien	141 CLR 401		Australia - Commonwealth		Legal Online / Westlaw		1
Brien v Dwyer	[1978] HCA 50; (1978) 141 CLR 378; 22 ALR 485; 53 ALJR 123	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII		114
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2)	[2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083	House of Lords	United Kingdom	31 Jan 2001	BAILII		40
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
Ford Motor Co Ltd v HMRC	[2007] EWCA Civ 1370	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2007	BAILII		3
Howe v Smith	[1884] UKLawRpCh 142; (1884) 27 Ch D 89		United Kingdom	29 May 1884	CommonLII		177
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII		625
NLS Pty Ltd v Hughes	[1966] HCA 63; (1966) 120 CLR 583; (1966) 13 LGRA 211; (1966) 40 ALJR 292	High Court of Australia	Australia - Commonwealth	14 Oct 1966	AustLII		34
Sandoval v Minister for Immigration and Multicultural Affairs	[2001] FCA 1237; (2001) 194 ALR 71	Federal Court of Australia	Australia - Commonwealth	4 Sep 2001	AustLII		20
Workers Trust & Merchant Bank Ltd v Dojap Investments Ltd	[1993] UKPC 7; [1993] AC 573; [1993] 2 All ER 370; [1993] 2 WLR 702; [1994] ANZ Conv R 145	Privy Council	United Kingdom	22 Feb 1993	BAILII		111
50 Page 166	50 Page 166		United Kingdom	circa 1994			1