[Australian cases are identified only by the name of the taxpayer where the Commissioner is the other party. United Kingdom and New Zealand cases are listed under the name of the taxpayer where the Revenue or a representative of the Revenue is the other party. All references are to paragraph numbers.]
A.G.C. (Advances) Ltd (1975) 132 C.L.R. 175; 75 A.T.C. 4057; 5 A.T.R. 243 2.443; 5.38, 40; 6.318, 321; 10.27, 55, 62, 65, 409, 410, 413; 11.56, 211; 12.183, 199
AVCO Financial Services Ltd (1982) 150 C.L.R. 510; 82 A.T.C. 4246; 13 A.T.R. 63 2.452, 473; 6.320, 329; 10.218, 224, 273; 12.192, 193, 206, 210, 218
Abbott v. Philbin [1961] A.C. 352; [1960] 2 All E.R. 763; 39 T.C. 82 2.15, 16, 17, 22, 23, 25, 30, 35, 160, 369; 4.21, 41, 63, 64, 65, 168; 11.1, 59, 60, 61, 148, 172; 12.168, 223
Adelaide Racing Club Inc. (1964) 114 C.L.R. 517; 13 A.T.D. 361; 9 A.I.T.R. 404 2.56
Adler (1981) 81 A.T.C. 4687; 12 A.T.R. 608 6.229, 240
Aiken v. Macdonald’s Trustees—see Macdonald’s Trustees; Aiken v.
Aktiebolaget Volvo (1978) 78 A.T.C. 4316; 8 A.T.R. 747 2.365, 519; 4.13, 14, 116, 117, 119, 234, 239, 240; 11.278, 279, 292
Alberni Land Co.; Rand v. (1920) 7 T.C. 629 2.501
Alexander von Glehn & Co. Ltd; C.I.R. v.—see von Glehn (Alexander) & Co.; I.R.C. v.
Alliance Holdings Ltd (1981) 81 A.T.C. 4637; 12 A.T.R. 509 6.125, 126; 11.5, 120, 251, 262
Alloyweld Pty Ltd (1984) 84 A.T.C. 4328; 15 A.T.R. 614 6.127
Allsop (1965) 113 C.L.R. 341; 14 A.T.D. 62; 9 A.I.T.R. 724 1.77; 2.105, 138, 225, 284, 289, 301, 413, 470, 541, 547, 551, 558, 561, 563, 565, 567, 568, 569, 570; 4.185, 208, 210, 219; 9.5, 6, 7; 11.219, 220; 12.35; 16.12, 59
Amalgamated Zinc (De Bavay’s) Ltd (1935) 54 C.L.R. 295; 3 A.T.D. 288 2.544; 5.37, 38, 40; 6.3, 6
Amy Strongman Butcher—see Butcher, Amy Strongman
Anderson (1956) 11 A.T.D. 115; 6 A.I.T.R. 324 10.134, 135, 209, 210, 211
Anglo-Persian Oil Co. Ltd v. Dale [1932] 1 K.B. 124; 16 T.C. 253 6.267, 271; 7.65
Angus (1961) 105 C.L.R. 489; 12 A.T.D. 277; 8 A.I.T.R. 201 2.267, 268, 269
Annis & Co. Ltd; Pyrah v. [1957] 1 W.L.R. 190; [1957] 1 All E.R. 196; (1956) 37 T.C. 163 7.62
Archibald Howie Pty Ltd v. Commr of Stamp Duties (N.S.W.) (1948) 77 C.L.R. 143 3.170; 12.53
Armco (Australia) Pty Ltd (1948) 76 C.L.R. 584; 8 A.T.D. 335; 4 A.I.T.R. 116 6.320, 327; 12.199, 204, 211
Arthur Murray (N.S.W.) Pty Ltd (1965) 114 C.L.R. 314; 14 A.T.D. 98: 9 A.I.T.R. 673 2.80, 84, 108; 5.36; 6.125, 128; 7.11, 39; 11.6, 13, 14, 15, 17, 24, 49, 54, 87, 89, 90, 92, 93, 95, 96, 98, 99, 100, 101, 102, 103, 104, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 121, 153, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 212, 234, 286, 290, 291; 12.7, 58, 65
Arundale; Pritchard v. [1972] 1 Ch. 229; [1971] 3 All E.R. 1011; 47 T.C. 680 2.410, 411, 425; 4.237
Ash; C. of T. (N.S.W.) v. (1938) 61 C.L.R. 263; 5 A.T.D. 76; 1 A.I.T.R. 447 6.17, 20, 67, 71, 73, 74, 75, 78, 79, 80; 7.73
Ashford Dunn & Co. Ltd; Overy v. (1933) 17 T.C. 497 6.271
Associated Portland Cement Manufacturers Ltd v. Kerr [1946] 1 All E.R. 68; 27 T.C. 103 7.33, 44
Atkinson (1951) 84 C.L.R. 298; 9 A.T.D. 329; 5 A.I.T.R. 207 2.154
Atlas Tiles Ltd v. Briers (1978) 144 C.L.R. 202; 78 A.T.C. 4536; 9 A.T.R. 142 4.185
Australasian Catholic Assurance Co. Ltd (1959) 100 C.L.R. 502; 11 A.T.D. 577; 7 A.I.T.R. 440 2.466, 467, 508; 11.7
Australasian Jam Co. Pty Ltd (1953) 88 C.L.R. 23; 10 A.T.D. 217; 5 A.I.T.R. 566 14.29, 31
Australian Gas Light Co. (1983) 83 A.T.C. 4220; 15 A.T.R. 105 11.51, 81
Australian Guarantee Corp. Ltd (1984) 84 A.T.C. 4024, 4642; 15 A.T.R. 982 6.125, 126, 127, 128, 129, 135, 136; 11.5, 87, 116, 120, 251, 262, 285, 286
Australian Wheat Board; Gill v.—see Gill v. Australian Wheat Board
Austrotel Corp. Pty Ltd (1976) 76 A.T.C. 4245; 6 A.T.R. 493 2.381
Avondale Motors (Parts) Pty Ltd (1971) 124 C.L.R. 97; 71 A.T.C. 4101; 2 A.T.R. 312 10.409, 410, 411, 412, 413
B.B.C. v. Johns [1965] Ch. 32; [1964] 1 All E.R. 923; 41 T.C. 471 2.114, 116
B.P. Australia Ltd (1965) 112 C.L.R. 386; 14 A.T.D. 1; 9 A.I.T.R. 615 5.15, 36; 6.15, 117, 118, 129, 175, 262; 7.9, 12, 33, 36, 39; 10.7, 140; 11.5, 10, 288
B.P. Refinery (Kwinana) Ltd (1961) 12 A.T.D. 204; 8 A.I.T.R. 113 10.181; 14.31
B.S.C. Footwear Ltd v. Ridgway [1972] A.C. 544; [1971] 2 All E.R. 534; 47 T.C. 495 14.31
Bairstow; Edwards v. [1956] A.C. 14; [1955] 3 All E.R. 48; 36 T.C. 207 2.505
Ballarat & Western Victoria T.V. Ltd (1978) 78 A.T.C. 4630; 9 A.T.R. 274 7.10, 47
Ballarat Brewing Co. Ltd (1951) 82 C.L.R. 364; 9 A.T.D. 254; 5 A.I.T.R. 151 11.49
Ballesty (1977) 77 A.T.C. 4181; 7 A.T.R. 411 8.66, 68, 75, 79
Baltimore Transfer Co. of Baltimore City v. Commissioner of Internal Revenue (U.S.) (1947) 8 T.C. [U.S.] 1 11.240
Bannister; Brice v.—see Brice v. Bannister
Barclay, Curle & Co. Ltd; I.R.C. v. [1969] 1 W.L.R. 675; [1969] 1 All E.R. 732; 45 T.C. 221 10.146
Barnes; Sargent v. [1978] 1 W.L.R. 823; [1978] 2 All E.R. 737; 52 T.C. 335 8.68, 78
Barnes (W. J. & F.) Pty Ltd (1957) 96 C.L.R. 294; 11 A.T.D. 170; 6 A.I.T.R. 386 10.356
Barr, Crombie & Co. v. I.R.C. (1945) 26 T.C. 406 2.401, 486
Barrell Insurances Pty Ltd—see Pennant Hills Restaurants Pty Ltd v. Barrell Insurances Pty Ltd
Bassett Enterprise Ltd v. Petty (1938) 21 T.C. 730 6.271
Bath & West Counties Property Trust Ltd v. Thomas [1977] 1 W.L.R. 1423; [1978] 1 All E.R. 305; 52 T.C. 20 2.18
Beak v. Robson—see Robson; Beak v.
Beck v. Lord Howard de Walden—see Howard de Walden (Lord); Beck v.
Becker (1952) 87 C.L.R. 456; 10 A.T.D. 77; 5 A.I.T.R. 345 3.39, 40; 12.48
Bective—see Countess of Bective (The)
Bennett (1947) 75 C.L.R. 480; 8 A.T.D. 265; 4 A.I.T.R. 12 2.391; 4.148; 7.64
Bennett; Trenchard v.—see Trenchard v. Bennett
Bergman v. Macmillan (1881) 17 Ch. D. 423 13.11
Bernard Elsey Pty Ltd (1969) 121 C.L.R. 119; 69 A.T.C. 4126; 1 A.T.R. 403 3.39, 117, 123; 7.52; 12.52, 78
Bernhard v. Gahan (1928) 13 T.C. 723 11.236
Berry Head Lands Ltd; Skinner v. [1970] 1 W.L.R. 1441; [1971] 1 All E.R. 222; 46 T.C. 377 3.39; 12.28
Beswick v. Beswick [1968] A.C. 58; [1967] 2 All E.R. 1197 13.57, 65
Betro Harrison Constructions Pty Ltd (1978) 78 A.T.C. 4431; 9 A.T.R. 1 10.61
Bidencope (1978) 140 C.L.R. 533; 78 A.T.C. 4222; 8 A.T.R. 639 2.493; 3.6, 45, 51, 59
Blake (1984) 84 A.T.C. 4661; 15 A.T.R. 1006 2.153
Blakely (1951) 82 C.L.R. 388; 9 A.T.D. 239; 5 A.I.T.R. 102 2.238, 245, 248, 253
Blick—see Butcher
Blott, I.R.C. v. [1921] 2 A.C. 171; 8 T.C. 101 2.247
Bohemians Club (The) (1918) 24 C.L.R. 334; R. & McG. 12 2.53, 114
Borax Consolidated Ltd; Southern v. [1941] 1 K.B. 111; [1940] 4 All E.R. 412; 23 T.C. 597 7.62
Botten; Dawson v.—see Dawson v. Botten
Boulder Perseverance Ltd; C. of T. (W.A.) v. (1937) 58 C.L.R. 223; 4 A.T.D. 389; 1 A.I.T.R. 203 6.304
Boustead; Jarrold v. [1964] 1 W.L.R. 1357; [1964] 3 All E.R. 76; 41 T.C. 701 2.410
Boyce v. Whitwick Colliery Co. Ltd (1934) 18 T.C. 655 2.125
Boyded (Holdings) Pty Ltd (1982) 82 A.T.C. 4236; 13 A.T.R. 127 10.401, 402, 406, 408, 419
Brent (1971) 125 C.L.R. 418; 71 A.T.C. 4195; 2 A.T.R. 563 2.375, 376, 377, 378, 379, 380, 392; 4.15; 11.64, 128, 130, 176; 13.63
Brice v. Bannister [1878] 3 Q.B.D. 569 13.11
Briers; Atlas Tiles Ltd v.—see Atlas Tiles Ltd v. Briers
Brisbane Amateur Turf Club (1968) 118 C.L.R. 300; 10 A.I.T.R. 595 2.131
Bristowe’s case—see Executor Trustee & Agency Co. of South Australia Ltd (Bristowe’s case)
British Broadcasting Corporation v. Johns—see B.B.C. v. Johns
British Insulated & Helsby Cables Ltd v. Atherton [1926] A.C. 205; 10 T.C. 155 7.5, 8, 31, 61, 66; 10.287, 288
British Mexican Petroleum Co. Ltd v. Jackson (1932) 16 T.C. 570 6.328; 12.42, 185
British Salmson Aero Engines Ltd; I.R.C. v [1938] 2 K.B. 482; [1938] 3 All E.R. 283; 22 T.C. 29 2.318, 319, 321, 322, 329, 330, 331, 337, 342, 343, 344, 348, 349, 350, 351, 357, 514; 6.203
British South Africa Co. v. Varty [1966] A.C. 381; [1965] 2 All E.R. 395; 42 T.C. 406 4.36; 12.72, 121, 128
British Transport Commission v. Gourley [1956] A.C. 185; [1955] 3 All E.R. 796 2.544
Broken Hill Pty Co. Ltd (1969) 120 C.L.R. 240; 15 A.T.D. 43; 10 A.I.T.R. 481 5.41; 10.145, 181, 183
Broken Hill Theatres Pty Ltd (1952) 85 C.L.R. 423; 9 A.T.D. 423; 5 A.I.T.R. 296 7.62, 67
Brookton Co-operative Society Ltd (1981) 147 C.L.R. 441; 81 A.T.C. 4346; 11 A.T.R. 880 2.87, 91; 11.133, 170, 178; 13.50
Brown; Dott v.—see Dott v. Brown
Brown (Merv) Pty Ltd—see Merv Brown Pty Ltd
Bryan; Westcott v. [1969] 2 Ch. 324; [1969] 3 All E.R. 564; 45 T.C. 476 4.44
Buckland (1960) 34 A.L.J.R. 60; 12 A.T.D. 166; 8 A.I.T.R. 66 3.72
Burmah Oil Co; I.R.C. v. [1982] S.T.C. 30; 54 T.C. 200 2.421
Burton (1979) 79 A.T.C. 4318; 9 A.T.R. 930 8.64
Butcher, Amy Strongman (1950) 9 A.T.D. 177; 5 A.I.T.R. 44 14.46, 47
C. N. Spencer Ltd; Hopwood v. (1964) 42 T.C. 169 6.180, 181, 182, 184, 188; 7.21
Cadbury-Fry Pascall (Aust.) Ltd (1979) 79 A.T.C. 4346; 10 A.T.R. 55 6.320, 329; 12.201, 206, 208, 209, 210
Caillebotte v. Quinn—see Quinn; Caillebotte v.
Calders, Ltd v. I.R.C. (1944) 26 T.C. 213 10.69
Californian Oil Products Ltd (In Liquidation) (1934) 52 C.L.R. 28; 3 A.T.D. 10 2.224, 404
Caltex Ltd (1960) 106 C.L.R. 205; 12 A.T.D. 170; 8 A.I.T.R. 25 5.16; 6.320, 327; 10.69, 70; 12.200, 201, 202, 204
Cameron v. Prendergast [1940] A.C. 549; [1940] 2 All E.R. 35; 23 T.C. 122 2.388; 4.148
Carapark Holdings Ltd (1967) 115 C.L.R. 653; 14 A.T.D. 402; 10 A.I.T.R. 378 2.507, 527, 528, 529, 531, 532, 533, 536, 537, 538, 539, 541, 544, 547, 553, 555; 4.204, 205, 210; 6.212, 213, 232, 233, 234, 235, 236, 237, 239; 10.128
Carden’s case—see Executor Trustee & Agency Co. of South Australia Ltd (Carden’s case); C. of T. (S.A.) v.
Carlisle & Silloth Golf Club v. Smith [1913] 3 K.B. 75; 6 T.C. 48, 198 2.56
Carnaby Harrower, Barham & Pykett; Walker v. [1970] 1 W.L.R. 276; [1970] 1 All E.R. 502; 46 T.C. 561 2.137, 480
Carron Co.; I.R.C. v. (1968) 45 T.C. 18 6.276, 277, 278
Carter v. Wadman (1946) 28 T.C. 41 2.563, 564, 565
Cecil Bros Pty Ltd (1964) 111 C.L.R. 430; 12 A.T.D. 449; 13 A.T.D. 261; (1962) 8 A.I.T.R. 523; (1964) 9 A.I.T.R. 246 3.40; 4.240, 241; 6.6, 9. 13, 15, 16, 83, 85, 110, 111, 161; 7.35; 9.8. 17, 22, 27, 30; 10.292, 315, 333, 356; 12.87; 14.57, 58; 16.10, 11, 13, 15, 59, 60
Chadwick v. Pearl Life Insurance Co. [1905] 2 K.B. 507 2.198
Chamber of Manufacturers Insurance Ltd (The) (1984) 84 A.T.C. 4315; 15 A.T.R. 599 2.474, 475, 476, 477
Champney’s Executors v. I.R.C. (1934) 19 T.C. 375 13.28
Chapkhana (1977) 77 A.T.C. 4412; 8 A.T.R. 40 5.34
Chapman (1968) 117 C.L.R. 167; 15 A.T.D. 21; 10 A.I.T.R. 548 3.23
Charles (1954) 90 C.L.R. 598; 10 A.T.D. 328; 6 A.I.T.R. 85 2.464
Charles Marsden & Sons Ltd v. I.R.C.—see Marsden (Charles) & Sons Ltd v. I.R.C.
Charles Moore & Co. (W.A.) Pty Ltd—see Moore (Charles) & Co. (W.A.) Pty Ltd
Charlton (1984) 84 A.T.C. 4415; 15 A.T.R. 711 8.24
Cheverton (George W.) Pty Ltd—see George W. Cheverton Pty Ltd
Church Commissioners for England, I.R.C. v. [1977] A.C. 329; [1976] 2 All E.R. 1037; 50 T.C. 516 2.190, 192, 204, 206, 210, 291
C.I.R. v. City Motor Service Ltd & Napier Motors Ltd—see City Motor Service Ltd & Napier Motors Ltd
C.I.R. (N.Z.) v. National Bank of N.Z. Ltd—see National Bank of N.Z. Ltd; C.I.R. (N.Z.) v.
C.I.R. (N.Z.) v. Walker—see Walker; C.I.R. (N.Z.) v.
C. of T. (N.Z.) v. Webber—see Webber; C. of T. v.
City Motor Service Ltd & Napier Motors Ltd; C.I.R. v. [1969] N.Z.L.R. 1010; 15 A.T.D. 107; 10 A.I.T.R. 585 2.125
Clayton’s case (1816) Mer. 572; 35 E.R. 781 6.137
Cliffs International Inc. (1979) 142 C.L.R. 140; 79 A.T.C. 4059; 9 A.T.R. 507 2.206, 207, 211, 234, 333, 334, 336, 349, 363, 506, 515; 6.24, 25, 26, 87, 175, 177, 190, 191, 192, 193, 203, 204, 205, 206, 306, 307; 7.7, 45, 46, 47, 50; 10.169; 11.277
Clinch; Edwards v. [1982] A.C. 845; [1980] 3 All E.R. 543 4.151
Clowes (1954) 91 C.L.R. 209; 10 A.T.D. 316; 6 A.I.T.R. 71 2.160; 3.63
Coalite & Chemical Products Ltd v. Treeby (1971) 48 T.C. 171 2.490
Coburg Investment Co. Pty Ltd (1960) 104 C.L.R. 650; 12 A.T.D. 242; 8 A.I.T.R. 136 3.28, 37
C. of T. (Q.) v. Union Trustee Co.—see Union Trustee Co.; C. of T. (Q.) v.
C. of T. (N.S.W.) v. Lawford—see Lawford; C. of T. (N.S.W.) v.
C. of T. (W.A.) v. Boulder Perseverance Ltd—see Boulder Perseverance Ltd; C. of T. (W.A.) v.
C of T. (W.A.) v. Newman—see Newman; C. of T. (W.A.) v.
Coglan; Riley v. [1967] 1 W.L.R. 1300; [1968] 1 All E.R. 314; 44 T.C. 481 2.410
Coia; I.R.C. v. (1959) 38 T.C. 334 2.125
Colonial Mutual Life Assurance Society Ltd (1946) 73 C.L.R. 604; 8 A.T.D. 137; 3 A.I.T.R. 450 2.467, 474
Colonial Mutual Life Assurance Society Ltd (1953) 89 C.L.R. 428; 10 A.T.D. 274; 5 A.I.T.R. 597 2.207, 363; 6.24, 192, 306; 7.47, 48
Commercial & General Acceptance Ltd (1977) 137 C.L.R. 373; 77 A.T.C. 4375; 7 A.T.R. 716 2.452; 6.320; 12.206, 207
Commercial Banking Co. of Sydney Ltd (1927) S.R. (N.S.W.) 231; R. & McG. 180 2.467
Commercial Banking Co. of Sydney Ltd (1983) 83 A.T.C. 4208; 14 A.T.R. 142 2.555, 556; 11.53; 12.190, 191
Commercial Union Assurance Co. of Aust. Ltd (1977) 77 A.T.C. 4186; 7 A.T.R. 435 11.51, 73, 80, 81, 83, 84, 85, 86, 115
Commissioner of Taxation—Australian cases are identified by the name of the taxpayer where the Federal Commissioner is the other party
C. of T. (N.S.W.) v. Ash—see Ash; C. of T. (N.S.W.) v.
Commissioner of Taxes (Vict.) v. Phillips—see Phillips, Commissioner of Taxes (Vict.) v.
Commonwealth Aluminium Corp. Ltd (1977) 77 A.T.C. 4151; 7 A.T.R. 376 11.73, 74, 80, 81, 82, 83, 84, 85, 88
Commonwealth-New Guinea Timbers Ltd v. Chief Collector of Taxes (P. & N.G.) (1972) 72 A.T.C. 4048; 3 A.T.R. 133 11.52, 224, 225, 226–236, 238, 242
Comptroller of Stamps v. Martin—see Martin; Comptroller of Stamps v.
Condon; Halstead v. (1970) 46 T.C. 289 8.26
Constable (1952) 86 C.L.R. 402; 10 A.T.D. 93; 5 A.I.T.R. 371 2.17, 22; 4.12, 18, 47, 140, 157, 163, 167, 168, 171, 176, 177, 180; 11.1, 135, 162, 171; 13.71
Constantinesco v. R. (1927) 11 T.C. 730 2.319, 330, 344
Cooke v. Haddock (1960) 39 T.C. 64 2.497
Cooke and Sherden (1980) 80 A.T.C. 4140; 10 A.T.R. 696 2.32, 33, 162, 382, 401; 4.66, 67, 159; 11.61; 12.113
Cooper v. Rhymney Breweries Ltd—see Rhymney Breweries; Cooper v.
Cooper Brookes (Wollongong) Pty Ltd (1981) 147 C.L.R. 297; 81 A.T.C. 4292; 11 A.T.R. 949 4.5, 179
Coppleson (1981) 81 A.T.C. 4019; 11 A.T.R. 472 10.100
Coulls v. Bagot’s Executor & Trustee Co. Ltd (1967) 119 C.L.R. 460 13.57, 58
Countess of Bective (The) (1932) 47 C.L.R. 417; 2 A.T.D. 80 2.44
Country Magazine Pty Ltd (1968) 117 C.L.R. 162; 15 A.T.D. 86; 10 A.I.T.R. 573 11.53, 110, 114, 115; 12.190
Coyle (H. W.) Ltd v. C.I.R. (N.Z.) (1980) 80 A.T.C. 6012 11.17; 12.64
Craddock v. Zevo Finance Co. Ltd—see Zevo Finance Co. Ltd; Craddock v.
Crane (G. E.) Sales Pty Ltd (1971) 126 C.L.R. 177; 71 A.T.C. 4268; 2 A.T.R. 692 6.321; 10.59, 61, 63; 11.242
Creer (1985) 85 A.T.C. 4104; 16 A.T.R. 246 Addendum
Cridland (1977) 140 C.L.R. 330; 77 A.T.C. 4538; 8 A.T.R. 169 10.363; 16.29, 31
Crowe (1958) 100 C.L.R. 532; 11 A.T.D. 478; 7 A.I.T.R. 329 10.324, 352
Cullen v. Trappell (1980) 146 C.L.R. 1; 80 A.T.C. 4185; 10 A.T.R. 772 2.542
Cunliffe (1983) 83 A.T.C. 4380; 14 A.T.R. 364 8.11, 19
Curran (1974) 131 C.L.R. 409; 74 A.T.C. 4296; 5 A.T.R. 61 2.451, 461; 3.79, 117, 123, 150; 6.194; 7.24, 52; 10.133; 12.75, 85, 134, 145, 160, 162, 178, 179; 14.16, 17; 16.59, 60
Curtis v. J. & G. Oldfield Ltd—see Oldfield (J. & G.) Ltd; Curtis v.
Cyprus Mines Corp. (1978) 78 A.T.C. 4468; 9 A.T.R. 33 10.100
Dailuaine-Talisker Distilleries Ltd v. I.R.C. (1930) 15 T.C. 613 11.50
Dale v. de Soissons—see de Soissons; Dale v.
Dawson v. Botten (1952) 10 A.T.D. 252; 6 A.I.T.R. 35 11.36, 46, 50
Dawson v. C.I.R. (N.Z.) (1978) 78 A.T.C. 6012; 8 A.T.R. 605 2.33
Dawson; Furniss v. [1984] 2 W.L.R. 226; [1984] 1 All E.R. 530 2.421
De Bavay’s—see Amalgamated Zinc (De Bavay’s) Ltd de Soissons; Dale v. [1950] 2 All E.R. 460; 32 T.C. 118 2.389, 390
Deputy Commissioner of Taxation—Australian cases are identified by the name of the taxpayer where the Federal Commissioner is the other party
Deputy Federal Commissioner of Land Tax v. Hindmarsh—see Hindmarsh; Deputy Federal Commissioner of Land Tax v.
Development Underwriting Ltd (1971) 71 A.T.C. 4125; 2 A.T.R. 337 2.531
Dewar v. I.R.C. [1935] 2 K.B. 351; 19 T.C. 561 13.28
Dickenson (1958) 98 C.L.R. 460; 11 A.T.D. 415; 7 A.I.T.R. 257 2.407, 411, 414, 417, 418, 487, 506, 520, 521, 541; 4.237; 6.15; 11.284, 288
Dixie Pine Products Co. v. Commissioner (1944) 320 U.S. 516 11.240
Dixon (1952) 86 C.L.R. 540; 10 A.T.D. 82; 5 A.I.T.R. 443 2.131, 136, 140, 144, 145, 147, 148, 149, 150, 154, 175, 176, 177, 178, 183, 202, 367, 507, 545, 547, 555, 557; 4.18, 21; 13.95
Dixon (Peter) & Son, Ltd; Lomax v. [1943] 1 K.B. 671; [1943] 2 All E.R. 255; 25 T.C. 353 2.285, 301, 477; 6.330; 11.244, 253, 258; 12.215
Domville; Wiseburgh v.—see Wiseburgh v. Domville
Donaldson (1974) 74 A.T.C. 4192; 4 A.T.R. 530 2.15, 16, 17, 23, 25, 31, 33, 35; 4.21, 39, 41, 63, 64; 11.59, 60, 148, 172; 12.168, 223
Dott v. Brown [1936] 1 All E.R. 543 2.201, 206
Dowdall, O’Mahoney & Co. Ltd; I.R.C. v. [1952] A.C. 401; [1952] 1 All E.R. 531; 33 T.C. 259 6.295
Duke of Westminster; I.R.C. v. [1936] A.C. 1; 19 T.C. 490 2.388, 390, 420, 421, 427
Dunn; Ward v. (1978) 52 T.C. 517 8.14
Duple Motor Bodies Ltd v. I.R.C. [1961] 1 W.L.R. 739; 39 T.C. 537 14.31
E.C.C. Quarries Ltd v. Watkis [1975] 3 All E.R. 843; 51 T.C. 153 7.62
Eames v. Stepnell Properties Ltd—see Stepnell Properties Ltd; Eames v.
Edwards v. Bairstow—see Bairstow; Edwards v.
Edwards v. Clinch—see Clinch; Edwards v.
Egerton-Warburton (1934) 51 C.L.R. 568; 3 A.T.D. 40 2.194, 204, 206, 214, 221, 337; 6.24, 192; 7.53; 11.283
Eisner v. Macomber 252 U.S. 189 (1919) 2.230, 238
Elder’s Trustee & Executor Co. Ltd (Satchell’s case) (1961) 104 C.L.R. 12; 12 A.T.D. 265; 8 A.I.T.R. 149 14.76, 89
Ellis v. Lucas—see Lucas; Ellis v.
Elsey (1969) 121 C.L.R. 99; 69 A.T.C. 4115; 1 A.T.R. 389 12.41
Elsey (Bernard) Pty Ltd—see Bernard Elsey Pty Ltd
English and Scottish Joint Co-operative Wholesale Society, Ltd v. Commissioner of Agricultural Income-Tax, Assam [1948] A.C. 405; [1948] 2 All E.R. 395 2.71, 78, 79, 80, 81, 100, 108
English Crown Spelter Co. Ltd v. Baker (1908) 5 T.C. 327 6.245
English Dairies, Ltd v. I.R.C. (1927) 11 T.C. 597 2.551; 6.66; 11.236
English Electric Co. Ltd; Musker v. (1964) 41 T.C. 556 2.490
Europa Oil (N.Z.) Ltd (No. 1); I.R.C. (N.Z.) v. [1971] A.C. 760; 70 A.T.C. 6012; 1 A.T.R. 737 9.17, 18
Europa Oil (N.Z.) Ltd v. I.R.C. (No. 2); I.R.C. (N.Z.) v. (1976) 76 A.T.C. 6001; 5 A.T.R. 744 2.426, 427; 4.240, 241; 6.6, 9, 15, 16, 83, 85, 110, 111, 169; 7.35; 9.17, 18, 20, 23, 27 30, 31; 10.336, 356; 12.35, 87; 16.11, 12, 13, 15, 16
Evans Medical Supplies; Moriarty v. [1958] 1 W.L.R. 66; [1957] 3 All E.R. 718; 37 T.C. 540 2.411; 4.119
Everett (1980) 143 C.L.R. 440; (1978) 78 A.T.C. 4595; 80 A.T.C. 4076; 9 A.T.R. 211; 10 A.T.R. 608 2.39, 41, 43, 223; 4.25, 88; 13.6, 7, 8, 9, 18, 20, 35, 39, 40, 45, 46, 47, 74, 76, 77
Executor Trustee & Agency Co. of South Australia Ltd (Bristowe’s case) (1962) 36 A.L.J.R. 271; 12 A.T.D. 520; 9 A.I.T.R. 49 2.18, 19, 20, 21; 3.25, 159; 4.36; 7.27; 12.124, 143, 161
Executor Trustee & Agency Co. of South Australia Ltd (Carden’s case); C. of T. (S.A.) v. (1938) 63 C.L.R. 108; 5 A.T.D. 98; 1 A.I.T.R. 416 11.26, 28, 32, 33, 34, 71, 150, 152, 214; 14.23
Faichney (1972) 129 C.L.R. 38; 72 A.T.C. 4245; 3 A.T.R. 435 8.32, 36
Fairfax (John) and Sons Pty Ltd (1959) 101 C.L.R. 30; 11 A.T.D. 510; 7 A.I.T.R. 346 2.539; 4.193; 5.8, 24, 31, 35, 52; 6.118; 7.61, 62, 66
Fairway Estates Pty Ltd (1970) 123 C.L.R. 153; 70 A.T.C. 4061; 1 A.T.R. 726 2.439, 441
Falkirk Ice Rink Ltd; I.R.C. v. (1975) 51 T.C. 42 2.157
Fairrie v. Hall [1947] 2 All E.R. 141; 28 T.C. 200 6.51
Farmers’ Trading Co. Ltd v. C.I.R. (N.Z.) (1982) 82 A.T.C. 6001 11.14, 47; 12.61
Farnsworth (1949) 78 C.L.R. 504; 9 A.T.D. 33; 4 A.I.T.R. 258 11.36, 50, 51; 14.69
Faulconbridge v. National Employers’ Mutual General Insurance Association Ltd (1952) 33 T.C. 103 2.76
Faulconbridge v. Thomas Pinkney & Sons Ltd—see Thomas Pinkney & Sons Ltd; Faulconbridge v.
Federal Coke Co. Pty Ltd (1977) 77 A.T.C. 4255; 7 A.T.R. 519 2.34, 35; 4.15; 11.142; 13.10, 61, 62, 63, 64, 67, 70, 90
Federal Commissioner of Taxation—Australian cases are identified by the name of the taxpayer where the Federal Commissioner is the other party
Ferguson (1979) 79 A.T.C. 4261; 9 A.T.R. 873 2.439, 440, 441, 445, 446, 447, 448; 5.42; 12.107
Ferling (1966) 115 C.L.R. 603; 14 A.T.D. 372; 10 A.I.T.R. 171 10.193, 195
Fielder Downs (W.A.) Pty Ltd (1979) 79 A.T.C. 4019; 9 A.T.R. 460 10.405, 412
Finn (1961) 106 C.L.R. 60; 12 A.T.D. 348; 8 A.I.T.R. 406 5.30; 6.3, 5, 6; 8.19, 38, 39, 40, 43, 44, 48, 49, 50, 80
Firstenberg (1976) 76 A.T.C. 4141; 6 A.T.R. 297 11.31
Firth; Wicks v.—see Wicks v. Firth
Fisher’s Executors; I.R.C. v. [1926] A.C. 395; 10 T.C. 302 11.147
Fleming v. Bellow Machine Co. Ltd [1965] 1 W.L.R. 873; [1965] 2 All E.R. 513; 42 T.C. 308 2.403
Fleming & Co. (Machinery), Ltd; I.R.C. v. (1951) 33 T.C. 57 2.401, 420, 425, 428, 485, 486
Fletcher; Foley v.—see Foley v. Fletcher
Fletcher v. Income Tax Commissioner [1972] A.C. 414; [1971] 3 All E.R. 1185 2.61, 77, 81, 82
Flood (James) Pty Ltd (1953) 88 C.L.R. 492; 10 A.T.D. 240; 5 A.I.T.R. 576 6.125, 126; 11.25, 54, 74, 77, 78, 79, 93, 94, 95, 97, 120, 250, 251
Foley v. Fletcher (1853) 3 H. & N. 769; 157 E.R. 678 2.184, 192, 195, 196, 197, 198, 199, 208, 274, 275, 276, 281
Foley Brothers Pty Ltd (1965) 13 A.T.D. 562; 9 A.I.T.R. 635 6.18; 7.62, 63, 64
Ford (H.) & Co. Ltd v. I.R.C. (1926) 12 T.C. 997 11.236
Forsyth (1981) 148 C.L.R. 203; 81 A.T.C. 4157; 11 A.T.D. 657 5.8, 11, 51; 8.1, 4, 8, 21, 27, 28, 30, 34, 37, 69
Foster; Henry v. (1932) 16 T.C. 605 2.389, 390
Fox’s case—see Official Receiver in Bankruptcy (Fox’s case)
Foxwood (Tolga) Pty Ltd (1981) 147 C.L.R. 278; 80 A.T.C. 4096; 10 A.T.R. 676 5.43; 7.42; 10.24, 125; 11.197
Frankcom (1982) 82 A.T.C. 4599; 13 A.T.R. 636 8.87
Fraser; I.R.C. v. (1942) 24 T.C. 498 2.499
Freeman (1983) 83 A.T.C. 4456; 14 A.T.R. 457 4.161
Fuller (W. E.) Pty Ltd (1959) 101 C.L.R. 403; 12 A.T.D. 85; 7 A.I.T.R. 559 2.247, 265; 4.2, 8; 10.349; 11.147; 12.75, 178
Furniss v. Dawson—see Dawson; Furniss v.
Gadsden (J.) & Co. Ltd v. C.I.R. (N.Z.) (1964) 14 A.T.D. 18; 9 A.I.T.R. 491 7.50
Gair (1944) 71 C.L.R. 388; 7 A.T.D. 443; 3 A.I.T.R. 143 2.34; 4.15; 11.64; 13.24, 25, 26, 27, 28, 29
Galland (1984) 84 A.T.C. 4890; 16 A.T.R. 41 4.25; 13.76, 77
Garrett (1982) 82 A.T.C. 4060; 12 A.T.R. 684 8.77, 79
General Reinsurance Co. Ltd v. Tomlinson [1970] 1 W.L.R. 566; [1970] 2 All E.R. 436; 48 T.C. 81 2.474
General Reversionary and Investment Co. Ltd; Hancock v. (1919) 1 K.B. 25; 7 T.C. 358 6.272; 7.50
George W. Cheverton Pty Ltd (1962) 12 A.T.D. 461; 8 A.I.T.R. 497 3.45
Gibb (1966) 118 C.L.R. 628; 14 A.T.D. 363; 10 A.I.T.R. 334 2.247; 3.79; 4.2, 7, 8; 7.24; 10.349; 12.75, 76, 178
Gill v. Australian Wheat Board (1981) 81 A.T.C. 4217 2.569
Glasgow Corp. Water Commissioners v. I.R.C. (1875) 1 T.C. 28 2.49
Glenboig Union Fireclay Co. Ltd (The) v. Commissioners of Inland Revenue (1922) 12 T.C. 427 2.512, 518, 521, 522, 534, 542
Godden v. A. Wilson’s Stores (Holdings) Ltd—see A. Wilson’s Stores (Holdings) Ltd; Godden v.
Golden Horse Shoe (New) Ltd v. Thurgood [1934] 1 K.B. 548; 18 T.C. 280 6.180, 184; 7.21
Golder v. Great Boulder Proprietary Gold Mines, Ltd—see Great Boulder Proprietary Gold Mines, Ltd; Golder v.
Goldsbrough Mort & Co. Ltd (1976) 76 A.T.C. 4343; 6 A.T.R. 580 2.555, 556, 557; 4.212, 213; 7.42
Gordon (1930) 43 C.L.R. 456; R. & McG. 179 6.256, 257, 258, 259, 264
Gordon & Blair Ltd v. I.R.C. (1962) 40 T.C. 358 10.419
Gorton (1965) 113 C.L.R. 604 16.57, 58
Gourley; British Transport Commission v.—see British Transport Commission v. Gourley
Grahamstown Iron Co. v. Crawford (1915) 7 T.C. 25 6.258, 259
Great Boulder Proprietary Gold Mines, Ltd; Golder v. [1952] 1 All E.R. 360; 33 T.C. 75 6.49
Great Western Railway Co. v. Bater [1922] 2 A.C. 1; [1920] 3 K.B. 266; 8 T.C. 231 4.151
Green (1950) 81 C.L.R. 313; 9 A.T.D. 142; 4 A.I.T.R. 471 6.286, 287, 288, 292
Griffin Shave & Co. Pty Ltd v. C. of T. (N.S.W.) (1933) 2 A.T.D. 305 10.69
Griffiths v. J. P. Harrison (Watford) Ltd—see J. P. Harrison (Watford) Ltd; Griffiths v.
Groser (1982) 82 A.T.C. 4478; 13 A.T.R. 445 6.163
Guinea Airways Ltd (1950) 83 C.L.R. 584; 9 A.T.D. 109, 197; 4 A.I.T.R. 299; 5 A.I.T.R. 58 5.17, 24; 6.54, 56, 57, 62, 65, 66; 12.17; 14.20, 21, 48, 49
Gurneville Securities Ltd; Thomson v. [1972] A.C. 661; [1971] 3 All E.R. 1071; 47 T.C. 633 2.451
Gwynvill Properties Pty Ltd (1985) 85 A.T.C. 4046; 16 A.T.R. 143 Addendum
Hallstroms Pty Ltd (1946) 72 C.L.R. 634; 8 A.T.D. 190; 3 A.I.T.R. 436 2.426; 6.15, 127; 7.36, 41, 62, 67; 9.18, 20
Halstead v. Condon—see Condon; Halstead v.
Hamblin (A. L.) Equipment Pty Ltd (1974) 131 C.L.R. 570; 74 A.T.C. 4310; 5 A.T.R. 16 3.17, 18, 27, 50, 59, 133, 164; 12.144; 15.8
Hammond Innes; Mason v. [1967] Ch. 1079; [1967] 2 W.L.R. 479; [1967] 1 All E.R. 760; 44 T.C. 326 7.12; 12.25, 31, 45, 199, 211; 14.23
Hammond (J.) Investments Pty Ltd (1977) 77 A.T.C. 4311; 7 A.T.R. 633 10.405, 416, 417
Hancock v. General Reversionary and Investment Co. Ltd—see General Reversionary and Investment Co. Ltd; Hancock v.
Handley (1981) 148 C.L.R. 182; 81 A.T.C. 4165; 11 A.T.R. 644 5.8, 9, 11, 51; 6.94, 112; 8.1, 3, 5, 8, 21, 27, 28, 30, 33, 34, 36, 37, 63, 69
Hanley v. C.I.R. (N.Z.) [1971] N.Z.L.R. 482 2.447
Happ (1952) 9 A.T.D. 447; 5 A.I.T.R. 290 13.77
Harris (1980) 80 A.T.C. 4238; 10 A.T.R. 869 2.136, 137, 146, 147, 148, 149, 150, 151, 153, 155, 174, 176, 177, 213, 545
Harrison (J. P.) (Watford) Ltd; Griffiths v. [1963] A.C. 1; [1962] 1 All E.R. 1; 40 T.C. 281 2.451
Harrods (Buenos Aires) Ltd v. Taylor-Gooby (1964) 41 T.C. 450 6.299
Harrowell (1967) 116 C.L.R. 607; 14 A.T.D. 472; 10 A.I.T.R. 417 1.43; 4.2; 10.276
Hatchett (1971) 125 C.L.R. 494; 71 A.T.C. 4184; 2 A.T.R. 557 5.34; 6.266; 8.4, 19, 41, 43, 44, 45, 48, 87; 10.103
Hawkins, Re [1972] 3 All E.R. 386 6.248
Hayes (1956) 96 C.L.R. 47; 11 A.T.D. 68; 6 A.I.T.R. 248 2.136, 137, 140, 142, 367, 377; 4.21, 44; 5.37; 6.26
Hayley (1958) 100 C.L.R. 478; 11 A.T.D. 404; 7 A.I.T.R. 166 8.64
Heath; Johnston v. [1970] 1 W.L.R. 1567; [1970] 3 All E.R. 915; 46 T.C. 463 2.497
Heather v. P. E. Consulting Group Ltd—see P. E. Consulting Group Ltd; Heather v.
Heaton v. Bell [1970] A.C. 728; [1969] 2 W.L.R. 735; [1968] 2 All E.R. 1156; 46 T.C. 211 2.31; 4.45
Heavy Minerals Pty Ltd (1966) 115 C.L.R. 512; 14 A.T.D. 282; 10 A.I.T.R. 140 2.486, 488; 5.38; 13.61
Henderson (1970) 119 C.L.R. 612; 70 A.T.C. 4016; 1 A.T.R. 596 7.39; 11.28, 29, 30, 31, 33, 41, 46, 52, 71, 72, 73, 222, 233, 235
Henley v. Murray [1950] 1 All E.R. 908; 31 T.C. 351 2.388; 4.148
Henry v. Foster—see Foster; Henry v.
Henty House Pty Ltd (1953) 88 C.L.R. 141; 10 A.T.D. 231; 5 A.I.T.R. 557 10.197, 199, 200, 201, 205
Herald & Weekly Times Ltd (The) (1932) 48 C.L.R. 113; 2 A.T.D. 169 5.35; 6.32, 33, 48, 50, 72, 80; 11.86
Higgs v. Olivier—see Olivier; Higgs v.
Higgs; Ransom v. [1974] 1 W.L.R. 1594; [1974] 3 All E.R. 949; 50 T.C. 1 9.3
Higgs v. Wrightson [1944] 1 All E.R. 488; 26 T.C. 73 2.127, 128, 525, 555
Highfield (1982) 82 A.T.C. 4463; 13 A.T.R. 426 8.50
Hillyer v. Leeke (1976) 51 T.C. 90 8.13
Hindmarsh; Deputy Federal Commissioner of Land Tax v. (1912) 14 C.L.R. 334 2.218
Hobart Bridge Co. Ltd (in liq.) (1951) 82 C.L.R. 372; 9 A.T.D. 273; 5 A.I.T.R. 184 3.46, 84, 85, 92, 173, 175
Hobbs v. Hussey [1942] 1 K.B. 491; [1942] 1 All E.R. 445; 24 T.C. 153 2.375, 380
Hochstrasser v. Mayes [1960] A.C. 376; [1959] 3 All E.R. 817; 38 T.C. 673 2.117, 120, 122, 128; 4.56, 73; 8.53, 89; 10.44, 45
Hood-Barrs v. I.R.C. [1957] 1 W.L.R. 529; [1957] 1 All E.R. 832; 37 T.C. 188 6.180, 182, 183, 184, 198
Hopwood v. C. N. Spencer Ltd—see C. N. Spencer Ltd; Hopwood v.
Horton v. Young [1972] Ch. 157; [1971] 3 All E.R. 412; 47 T.C. 60 6.287; 8.72, 75, 76, 79
Housden v. Marshall—see Marshall; Housden v.
Howard de Walden (Lord); Beck v. (1940) 23 T.C. 384 2.203, 208, 274, 279, 280, 281, 282, 283, 284
Howie (Archibald) Pty Ltd v. Commr of Stamp Duties—see Archibald Howie Pty Ltd v. Commr of Stamp Duties
Hughes v. Fripp (1922) 30 C.L.R. 508 13.77
Hughes v. Pump House Hotel Co. Ltd [1902] 1 K.B. 190 13.11
Hunter Douglas Ltd (1982) 82 A.T.C. 4560; (1983) 83 A.T.C. 4562; 14 A.T.R. 629 2.473; 6.320, 329, 330; 12.193, 208, 210, 218
ICI Australia Ltd (1972) 127 C.L.R. 529; 72 A.T.C. 4213 10.147
Ilbery (1981) 81 A.T.C. 4234, 4661; 11 A.T.R. 827; 12 A.T.R. 563 6.86, 87, 88, 89, 112, 117, 118, 119, 120, 121, 123, 125, 127, 128, 131, 132, 138, 141, 160, 170, 211, 262, 267; 7.31, 50; 10.27, 343; 11.10, 11, 117, 118
Imperial Chemical Industries Ltd; Murray v.—see Murray v. Imperial Chemical Industries Ltd
Imperial Chemical Industries of Australia & N.Z. Ltd (1970) 120 C.L.R. 396; 70 A.T.C. 4024 10.147, 150, 153
Incorporated Council of Law Reporting; I.R.C. v. (1888) 22 Q.B.D. 279; 3 T.C. 105 2.496
Inglis (1977) 77 A.T.C. 4305; (1980) 80 A.T.C. 4001; (1977) 7 A.T.R. 564; (1979) 10 A.T.R. 493 5.38
International Commercial Bank Ltd; Willingale v. [1978] A.C. 834; [1978] 1 All E.R. 754; 52 T.C. 242 6.313; 11.255; 12.217
International Nickel Australia Ltd (1977) 137 C.L.R. 347; 77 A.T.C. 4383; 7 A.T.R. 739 2.452, 525; 5.16; 6.320, 328; 10.55; 11.7, 21; 12.185, 204
Investment and Merchant Finance Corp. Ltd (1971) 125 C.L.R. 249; 71 A.T.C. 4140; 2 A.T.R. 361 2.431, 449, 450, 451, 493; 3.4, 6; 5.15, 25; 11.7; 12.132; 14.14, 69; 16.44, 59, 60
I.R.C. v. Barclay, Curle & Co. Ltd—see Barclay, Curle & Co. Ltd; I.R.C. v.
I.R.C. v. Blott—see Blott; I.R.C. v.
I.R.C. v. British Salmson Aero Engines Ltd—see British Salmson Aero Engines Ltd; I.R.C. v.
I.R.C. v. Burmah Oil Co.—see Burmah Oil Co.; I.R.C. v.
I.R.C. v. Carron Co.—see Carron Co.; I.R.C. v.
I.R.C. v. Charles Marsden & Sons Ltd—see Marsden (Charles) & Sons Ltd v. I.R.C.
I.R.C. v. Church Commissioners for England—see Church Commissioners for England; I.R.C. v.
I.R.C. v. Coia—see Coia; I.R.C. v.
I.R.C. v. Dowdall, O’Mahoney & Co. Ltd—see Dowdall, O’Mahoney & Co. Ltd; I.R.C. v.
I.R.C. v. Duke of Westminster—see Duke of Westminster; I.R.C. v.
I.R.C. v. Falkirk Ice Rink Ltd—see Falkirk Ice Rink Ltd; I.R.C. v.
I.R.C. v. Fisher’s Executors—see Fisher’s Executor’s; I.R.C. v.
I.R.C. v. Fleming & Co. (Machinery), Ltd—see Fleming & Co. (Machinery), Ltd; I.R.C. v.
I.R.C. v. Fraser—see Fraser; I.R.C. v.
I.R.C. v. Great Boulder Proprietary Gold Mines Ltd—see Great Boulder Proprietary Gold Mines Ltd; I.R.C. v.
I.R.C. v. Incorporated Council of Law Reporting—see Incorporated Council of Law Reporting; I.R.C. v.
I.R.C. v. Kramat Pulai Ltd—see Kramat Pulai Ltd; I.R.C. v.
I.R.C. v. Land Securities Investment Trust Ltd—see Land Securities Investment Trust Ltd; I.R.C. v.
I.R.C. v. Livingston—see Livingston; I.R.C. v.
I.R.C. v. Marine Steam Turbine Co. Ltd—see Marine Steam Turbine Co. Ltd; I.R.C. v.
I.R.C. v. Morrison—see Morrison; I.R.C. v.
I.R.C. v. Ramsay—see Ramsay; I.R.C. v.
I.R.C. v. Rutledge—see Rutledge v. I.R.C.
I.R.C. v. South Behar Railway Co. Ltd—see South Behar Railway Co. Ltd; I.R.C. v.
I.R.C. v. Thomas Nelson & Sons Ltd—see Nelson (Thomas) & Sons Ltd; I.R.C. v.
I.R.C. v. von Glehn (Alexander) & Co. Ltd—see von Glehn (Alexander) & Co. Ltd; I.R.C. v.
I.R.C. v. E. C. Warnes & Co. Ltd—see Warnes (E. C.) & Co. Ltd; I.R.C. v.
I.R.C. v. Williamson Brothers—see Williamson Brothers; I.R.C. v.
I.R.C. (N.Z.) v. Europa Oil (N.Z.) Ltd (No. 1)—see Europa Oil (N.Z.) Ltd (No. 1); I.R.C. (N.Z.) v.
Isherwood & Dreyfus Pty Ltd (1978) 78 A.T.C. 4311; (1979) 79 A.T.C. 4031; 8 A.T.R. 735; 9 A.T.R. 473 9.30; 10.359
I.T.C. v. Singh—see Singh; I.T.C. v.
Jacgilden (Weston Hall) Ltd v. Castle [1969] 3 W.L.R. 839; [1969] 3 All E.R. 1110; 45 T.C. 685 3.39; 12.29, 36, 86; 14.55, 56
James Flood Pty Ltd—see Flood (James) Pty Ltd
Jarrold v. Boustead—see Boustead; Jarrold v.
Jennings Industries Ltd (1984) 84 A.T.C. 4288; 15 A.T.R. 114 12.114
John & E. Sturge Ltd v. Hessel—see Sturge (John & E.) Ltd v. Hessel
John Fairfax and Sons Pty Ltd—see Fairfax (John) and Sons Pty Ltd
Johnson; Oram v. [1980] 1 W.L.R. 558; [1980] All E.R. 1; 53 T.C. 319 2.29
Johnston v. Heath—see Heath; Johnston v.
Jones v. I.R.C. [1920] 1 K.B. 711; 7 T.C. 310 2.206, 334
Jones v. Leeming—see Leeming; Jones v.
Jones v. South-West Lancashire Coal Owners’ Association Ltd—see South-West Lancashire Coal Owners’ Association Ltd; Jones v.
Just (1949) 23 A.L.J. 47; 8 A.T.D. 419; 4 A.I.T.R. 185 2.194, 204, 205, 206, 207, 214, 215, 220, 224, 334, 337, 363; 6.24, 306, 307; 11.283; 13.3
Kauri Timber Co. Ltd v. C. of T. (N.Z.) [1913] A.C. 771 6.180, 182, 183, 188; 7.21
Kelly v. C.I.R. (N.Z.) (1969) 1 A.T.R. 380; [1970] N.Z.L.R. 161 13.35
Kelly (1985) 85 A.T.C. 4283; 16 A.T.R. 256 Addendum
Kelsall Parsons & Co. v. I.R.C. (1938) 21 T.C. 608 2.401
Keighery (W. P.) Pty Ltd (1957) 100 C.L.R. 66; 7 A.I.T.R. 107 16.29
Knight (1983) 83 A.T.C. 4096, 4789; 14 A.T.R. 1, 214 2.218; 4.160, 189
Kosciusko Thredbo Pty Ltd (1984) 84 A.T.C. 4043; 15 A.T.R. 165 2.307
Kowal (1984) 84 A.T.C. 4001; 15 A.T.R. 125 6.163
Kramat Pulai Ltd; I.R.C. v. [1953] 1 W.L.R. 1332; [1953] 2 All E.R. 1122; 35 T.C. 1 6.257, 258
Kratzmann (1970) 44 A.L.J.R. 293; 70 A.T.C. 4043; 1 A.T.R. 827 3.73
Kratzmann’s Hardware Pty Ltd (1985) 85 A.T.C. 4138; 16 A.T.R. 274 Addendum
Kwikspan Purlin System Pty Ltd (1984) 84 A.T.C. 4282; 15 A.T.R. 531 2.351, 361
Lacelles-Smith (1978) 78 A.T.C. 4162 8.43
Lambe v. I.R.C. [1934] 1 K.B. 178; [1933] All E.R. 417; 18 T.C. 212 13.28
Land Projects Ltd v. C.I.R. (N.Z.) (1964) 13 A.T.D. 335; 9 A.I.T.R. 436 3.23
Land Securities Investment Trust Ltd; I.R.C. v. [1969] 1 W.L.R. 604; [1969] 2 All E.R. 430; 45 T.C. 495 2.190, 193, 210, 291; 7.47
Lau (1984) 84 A.T.C. 4929; 16 A.T.R. 55 Addendum
Lawford; C. of T. (N.S.W.) v. (1937) 56 C.L.R. 774; 4 A.T.D. 253; 1 A.I.T.R. 89 11.66, 67, 150
Law Shipping Co. Ltd v. I.R.C. (1923) 12 T.C. 621 10.21
Leary (1980) 80 A.T.C. 4438; 11 A.T.R. 145 10.100
Leeming; Jones v. [1930] A.C. 415; [1930] All E.R. 584; 15 T.C. 333 2.496, 500, 505; 3.11, 49, 52
Leigh v. I.R.C. [1928] 1 K.B. 73; 11 T.C. 590 13.28
L’Estrange (1978) 78 A.T.C. 4744; 9 A.T.R. 410 3.44
Levy (1960) 106 C.L.R. 448; 12 A.T.D. 231, 360; 8 A.I.T.R. 127; (1961) 8 A.I.T.R. 377 4.217; 6.67, 68, 70, 77, 80; 10.84
Lewis; United States v. 340 U.S. 590 (1951) 11.238, 239
Liebler (1982) 82 A.T.C. 4005; 12 A.T.R. 655 3.25
Linconshire Sugar Co. Ltd v. Smart [1937] A.C. 697; [1937] 1 All E.R. 413; 20 T.C. 643 2.127
Lindsay (1961) 106 C.L.R. 377; 12 A.T.D. 197, 505; 8 A.I.T.R. 99, 458 9.15; 10.15, 17
Livingston; I.R.C. v. (1926) 11 T.C. 538 2.499
Lochgelly Iron and Coal Co. v. Crawford (1913) 6 T.C. 267 6.258, 259
Lodge (1972) 128 C.L.R. 171; 72 A.T.C. 4174; 3 A.T.R. 254 8.25, 26, 27, 62
Lomax v. Peter Dixon & Son, Ltd—see Dixon (Peter) & Son Ltd; Lomax v.
Lombard Australia Ltd (1980) 80 A.T.C. 4151; 10 A.T.R. 743 6.320
London and Thames Haven Oil Wharves Ltd v. Attwooll [1967] Ch. 772; [1967] 2 W.L.R. 743; [1967] 2 All E.R. 124; 43 T.C. 491 2.335, 534, 540, 541
London Australia Investment Co. Ltd (1977) 138 C.L.R. 106; 77 A.T.C. 4399; 7 A.T.R. 757 2.438, 445, 461, 462, 463, 464, 465, 467, 473, 497; 5.15, 25; 6.316; 7.9, 17; 10.73, 273, 275, 282; 11.7, 43; 12.10, 12, 132, 188, 206, 209; 13.45; 14.10, 22
Lonie v. Perugini & Perugini (1977) 77 A.T.C. 4318; 7 A.T.R. 674 4.211
Lookers, Ltd; Sabine v. (1958) 38 T.C. 120 2.402, 485
Lord Howard de Walden—see Howard de Walden (Lord); Beck v.
Lowestoft Water & Gas Co.; Margrett v. (1935) 19 T.C. 481 10.145
Lowry; Martin v.—see Martin v. Lowry
Loxton (1973) 47 A.L.J.R. 95; 73 A.T.C. 4001; 3 A.T.R. 467 2.450
Lucas; Ellis v. [1966] 3 W.L.R. 383; [1966] 2 All E.R. 935; 43 T.C. 276 2.480
Lunney (1958) 100 C.L.R. 478; 11 A.T.D. 404; 7 A.I.T.R. 166 6.225, 287; 8.26, 29, 61, 62, 64, 66, 75, 76, 79, 82; 10.45
McCauley (1944) 69 C.L.R. 235; 7 A.T.D. 427; 3 A.I.T.R. 67 2.311, 314, 315, 317, 326, 423; 4.115, 117, 234; 6.179, 188; 7.53, 60; 11.271
McClelland (1969) 118 C.L.R. 353; 10 A.I.T.R. 454; 1 A.T.R. 31; (1968) 14 A.T.D. 529; 69 A.T.C. 4001 (H.C.); (1970) 120 C.L.R. 487; 70 A.T.C. 4115; 2 A.T.R. 21 (Privy Council) 2.171, 494, 497; 3.14, 17, 20, 23, 26, 33, 47, 49, 50, 53, 59, 62, 63, 65, 67, 70, 72, 77, 133, 135, 137, 139, 164; 12.78, 144
Macdonald’s Trustees; Aikin v. (1894) 3 T.C. 306 6.278, 290
McIntosh (1979) 79 A.T.C. 4325; 10 A.T.R. 13 2.213; 4.160, 161
Mackenzie (Sir Compton) v. Arnold (1952) 33 T.C. 363 7.14
McLaren v. Needham (1960) 39 T.C. 37 2.125
McLaurin (1961) 104 C.L.R. 381; 12 A.T.D. 273; 8 A.I.T.R. 180 2.105, 138, 225, 284, 289, 301, 413, 470, 558, 559, 560, 561, 562, 563, 564, 565, 566, 567, 568, 570; 4.185; 9.5, 6, 7; 12.35; 16.59
Macmine Pty Ltd (1979) 53 A.L.J.R. 362; 79 A.T.C. 4133; 9 A.T.R. 638 2.504; 3.20, 25, 27, 28, 35, 46, 58, 60, 68, 71, 80; 12.116, 125, 143
McPhail (1968) 117 C.L.R. 111; 15 A.T.D. 16; 10 A.I.T.R. 552 10.100
Macquarie Worsteds Pty Ltd (1974) 74 A.T.C. 4121; 4 A.T.R. 334 10.146
McRae (1969) 121 C.L.R. 266; 69 A.T.C. 4066; 1 A.T.R. 118 3.46, 78, 79
Madad Pty Ltd (1984) 84 A.T.C. 4739; 15 A.T.R. 1118 6.30, 33, 34, 45, 47, 48
Maddalena (1971) 45 A.L.J.R. 426; 71 A.T.C. 4161; 2 A.T.R. 541 2.378, 385, 395, 398; 5.37, 46, 47, 48; 10.93
Magna Alloys & Research Pty Ltd (1980) 80 A.T.C. 4542; 11 A.T.R. 276 6.6, 7, 10, 16, 20, 29, 30, 32, 33, 34, 35, 38, 40, 42, 105, 109; 8.16; 9.10, 11, 12
Mallalieu v. Drummond [1983] 2 All E.R. 1095 8.13
Manzi v. Smith (1975) 132 C.L.R. 671 11.133
Marbren Pty Ltd (1984) 84 A.T.C. 4783; 15 A.T.R. 1145 6.245; 11.77
Margrett v. Lowestoft Water & Gas Co.—see Lowestoft Water & Gas Co.; Margrett v.
Marine Steam Turbine Co. Ltd; I.R.C. v. [1920] 1 K.B. 193; 12 T.C. 174 2.334
Marr & Sons (Sales) Ltd (1984) 84 A.T.C. 4580 6.139, 142
Marsden (Charles) & Sons Ltd v. I.R.C. (1919) 12 T.C. 217 6.246
Marshall; Housden v. [1959] 1 W.L.R. 1; [1958] 3 All E.R. 639; 38 T.C. 233 2.375
Martin (1953) 90 C.L.R. 470; 10 A.T.D. 226; 5 A.I.T.R. 548 2.165, 438, 439
Martin (1984) 84 A.T.C. 4513; 15 A.T.R. 808 8.27, 41, 88
Martin; Comptroller of Stamps v. [1967] V.R. 369 10.194
Martin v. Lowry [1927] A.C. 312; 11 T.C. 297 2.499
Mason v. Hammond Innes—see Hammond Innes; Mason v.
Mayes; Hochstrasser v.—see Hochstrasser v. Mayes
Mayne Nickless Ltd (1984) 84 A.T.C. 4458; 15 A.T.R. 752 6.33
Merv Brown Pty Ltd (1984) 84 A.T.C. 4394; 85 A.T.C. 4080; 15 A.T.R. 720; 16 A.T.R. 218 Addendum; 2.486
Mildura & District Dried Fruit Growers’ Hail Storm Damage Compensation Scheme (1968) 118 C.L.R. 342; 15 A.T.D. 158; 10 A.I.T.R. 696 2.109
Milton Corporation Ltd (1985) 85 A.T.C. 4243; 16 A.T.R. 437 Addendum
Minister of National Revenue v. Spooner—see Spooner; Minister of National Revenue v.
Mills v. Jones (1929) 14 T.C. 769 2.319, 330, 350
Miranda (1976) 76 A.T.C. 4180; 6 A.T.R. 367 3.17, 35, 58, 84, 100, 147, 148; 12.73, 137, 180
Mitchell; B. W. Noble Ltd v.—see B. W. Noble Ltd
Moore (Charles) & Co. (W.A.) Pty Ltd (1956) 95 C.L.R. 344; 11 A.T.D. 147; 6 A.I.T.R. 379 6.17, 18, 20, 21, 55, 57, 58, 61, 62, 63, 68, 69, 70, 283, 291; 8.47; 10.84, 87
Moreton Central Sugar Mill Co. Ltd (1967) 116 C.L.R. 151; 14 A.T.D. 468; 10 A.I.T.R. 420 10.146
Morgan v. Tate & Lyle Ltd—see Tate & Lyle Ltd; Morgan v.
Morgan Crucible Co. Ltd v. I.R.C. [1932] 2 K.B. 185; 17 T.C. 311 7.50
Moriarty v. Evans Medical Supplies—see Evans Medical Supplies; Moriarty v.
Morrison; I.R.C. v. (1932) 17 T.C. 325 11.214
Moruben Gardens Pty Ltd (1972) 46 A.L.J.R. 559; 72 A.T.C. 4127; 3 A.T.R. 225 3.27, 30, 136
Mullens (1976) 135 C.L.R. 290; 76 A.T.C. 4288; 6 A.T.R. 504 2.423; 10.363; 16.28, 41
Mullins (1981) 81 A.T.C. 4643; 12 A.T.R. 523 2.439, 442, 446, 448; 3.162; 10.196
Municipal Mutual Insurance Ltd v. Hills (1932) 16 T.C. 430 2.76, 100
Munro (1926) 38 C.L.R. 153; R. & McG. 78 6.89, 94, 95, 101, 105, 112, 121, 144, 169; 8.32
Murphy (1961) 106 C.L.R. 146; 12 A.T.D. 366; 8 A.I.T.R. 388 12.102, 103, 104, 106, 199; 14.21, 64
Murray (Arthur) (N.S.W.) Pty Ltd—see Arthur Murray (N.S.W.) Pty Ltd
Murray v. Imperial Chemical Industries Ltd [1967] Ch. 1038; [1967] 3 W.L.R. 301; [1967] 2 All E.R. 980; 44 T.C. 175 2.319, 322, 327, 330, 331, 332, 337, 342, 344, 345, 346, 348, 350, 351, 353, 355, 358, 514; 4.119
Musker v. English Electric Co. Ltd—see English Electric Co. Ltd; Musker v.
Mutual Acceptance Co. Ltd (1944) 69 C.L.R. 389; 7 A.T.D. 506 4.79
Mutual Acceptance Ltd (1984) 84 A.T.C. 4831; 15 A.T.R. 1238 Addendum; 12.186
Myer Emporium Ltd (The) (1985) 85 A.T.C. 4111; 16 A.T.R. 256 Addendum
Nall (Robert G.) Ltd—see Robert G. Nall Ltd
Nathan (1918) 25 C.L.R. 183; R. & McG. 14 4.238
National Association of Local Government Officers v. Watkins (1934) 18 T.C. 499 2.55
National Bank of Australasia Ltd (The) (1969) 118 C.L.R. 529; 69 A.T.C. 4042; 1 A.T.R. 53 2.468, 476, 477
National Bank of N.Z. Ltd v. C.I.R. (N.Z.) (1977) 77 A.T.C. 6001; 7 A.T.R. 282 11.37, 43, 53, 54, 111, 249, 278; 12.190; 13.29
National Commercial Banking Corp. of Australia Ltd (1983) 83 A.T.C. 4715; 15 A.T.R. 21 2.517, 556, 570; 4.213; 6.315; 10.57; 11.249, 278; 12.190
National Employers’ Mutual General Insurance Association Ltd; Faulconbridge v.—see Faulconbridge v. National Employers’ Mutual General Insurance Association Ltd
National Mutual Life Association of Australasia Ltd (The) (1959) 102 C.L.R. 29; 11 A.T.D. 523; 7 A.I.T.R. 368 2.559, 565
Nchanga Consolidated Copper Mines Ltd; C. of T. v. [1964] A.C. 948; [1964] 2 W.L.R. 339; [1964] 1 All E.R. 208 7.9, 12, 37
Needham; McLaren v.—see McLaren v. Needham
Nelson (Thomas) & Sons Ltd; I.R.C. v. (1938) 22 T.C. 175 2.285
Nethersole; Withers (I. of T.) v.—see Withers v. Nethersole
Nevill (W.) & Co. Ltd (1937) 56 C.L.R. 290; 4 A.T.D. 187; 1 A.I.T.R. 67 5.28, 35; 6.4, 6, 17, 18, 19, 20, 21, 22, 55, 57, 122, 124, 267, 268, 269, 271, 291; 7.50, 64, 69; 8.47; 10.25, 106
New York Life Assurance Co. v. Styles (1889) 14 App. Cas. 381; 2 T.C. 460 2.49, 101
Newman; C. of T. (W.A.) v. (1921) 29 C.L.R. 484; R. & McG. 336 12.21, 90
Newsom v. Robertson [1953] 1 Ch. 7; [1952] 2 All E.R. 728; 33 T.C. 452 8.61, 69, 74, 76
Newton [1958] A.C. 450; 98 C.L.R. 1; 11 A.T.D. 442; 7 A.I.T.R. 298 6.11; 16.26, 27, 37
New Zealand Flax Investments Ltd (1938) 61 C.L.R. 179; 5 A.T.D. 36; 1 A.I.T.R. 366 6.306, 307; 11.7, 8, 15, 17, 54, 83, 94, 95, 104, 105, 106, 107, 174; 12.7, 56, 58, 65
Nilsen Development Laboratories Pty Ltd (1981) 144 C.L.R. 616; 81 A.T.C. 4031; 8 A.T.R. 760 5.16; 6.125; 11.5, 17, 18, 24, 51, 54, 77, 79, 80, 83, 87, 91, 101, 121, 250, 251
Noble (B. W.) Ltd v. Mitchell [1927] 1 K.B. 719; 11 T.C. 372 6.268, 271
Norman (1963) 109 C.L.R. 9; 13 A.T.D. 13; 9 A.I.T.R. 85 12.225; 13.2, 4, 20, 35, 45, 49, 51, 84
Norman v. Golder [1945] 1 All E.R. 352; 26 T.C. 293 8.16, 17
North American Oil Consolidated v. Burnet 286 U.S. 417 (1932) 11.238
Nutley & Finn, Re [1894] W.N. 64 10.145
Oakey Abattoir Pty Ltd (1984) 84 A.T.C. 4718; 15 A.T.R. 1059 6.127
Odeon Associated Theatres v. Jones [1973] Ch. 288; [1972] 2 W.L.R. 331; [1972] 1 All E.R. 681 7.39; 10.21
Official Receiver in Bankruptcy (Fox’s case) (1956) 96 C.L.R. 370; 11 A.T.D. 119; 6 A.I.T.R. 331 2.502, 503, 505; 3.38, 63, 66; 7.52; 12.78, 89
Oldfield (J. & G.) Ltd; Curtis v. (1925) 9 T.C. 319 6.73, 74, 78; 7.73
Olivier (Sir Laurence); Higgs v. [1951] Ch. 899; [1952] Ch. 311; 33 T.C. 136 2.409, 410, 412, 417, 487
Oram v. Johnson—see Johnson; Oram v.
Overy v. Ashford Dunn & Co. Ltd—see Ashford Dunn & Co. Ltd; Overy v.
Owen; Pook v. [1970] A.C. 244; [1969] 2 W.L.R. 775; [1969] 2 All E.R. 1; 45 T.C. 571 6.287; 8.69, 71, 73
P.E. Consulting Group Ltd; Heather v. [1973] Ch. 189; [1973] 1 All E.R. 8; 48 T.C. 293 7.39
Paff v. Speed (1961) 105 C.L.R. 549 2.542
Parke Davis & Co. (1959) 101 C.L.R. 521; 11 A.T.D. 545; 7 A.I.T.R. 421 1.36; 10.30
Parker v. Chapman (1928) 13 T.C. 677 10.69
Parkins v. Warwick (1943) 25 T.C. 419 13.35
Pascoe (1956) 30 A.L.J. 402; 11 A.T.D. 108; 6 A.I.T.R. 315 2.493; 3.6, 29, 30, 31
Pastoral & Development Pty Ltd (1971) 124 C.L.R. 453; 71 A.T.C. 4177; 2 A.T.R. 401 12.29
Patcorp Investments Ltd (1976) 140 C.L.R. 247; 76 A.T.C. 4225; 6 A.T.R. 420 2.256, 451; 10.351; 16.12, 60
Peate [1967] 1 A.C. 308; (1966) 116 C.L.R. 38; 14 A.T.D. 198; 10 A.I.T.R. 65; (1964) 111 C.L.R. 443; 13 A.T.D. 346; 9 A.I.T.R. 355 13.35; 16.25
Pennant Hills Restaurants Pty Ltd v. Barrell Insurances Pty Ltd (1981) 145 C.L.R. 625; 81 A.T.C. 4152; 12 A.T.R. 256 2.544; 4.211; 5.37
Permanent Trustee Co. of N.S.W. (Executor of Estate of F. H. Prior, dec’d) (1940) 6 A.T.D. 5; 2 A.I.T.R. 109 4.15; 11.64, 127, 128, 129, 133, 135, 140, 146, 178, 182; 12.70, 200; 13.39, 86
Perrin v. Dickson [1930] 1 K.B. 107; 14 T.C. 607 2.208, 217
Peter Dixon & Son Ltd; Lomax v.—see Dixon (Peter) & Son Ltd; Lomax v.
Peters (George) & Co. Ltd v. Smith (1963) 41 T.C. 264 6.271
Peterson (1960) 106 C.L.R. 395; 12 A.T.D. 224; 8 A.I.T.R. 119 13.77
Petrotim Securities Ltd v. Ayres [1964] 1 W.L.R. 190; [1964] 1 All E.R. 269; 41 T.C. 389 3.39; 12.28
Peyton (1963) 109 C.L.R. 315; 13 A.T.D. 133; 9 A.I.T.R. 112 4.124, 125, 126; 10.24, 125, 126, 127
Philip Morris Ltd (1979) 79 A.T.C. 4352; 10 A.T.R. 44 5.26; 14.31, 32
Phillips (1977) 77 A.T.C. 4169; 7 A.T.R. 345; (1978) 78 A.T.C. 4361; 8 A.T.R. 783 2.379, 407, 408; 6.111, 169; 9.6, 7, 24; 10.312, 315, 340; 11.221
Phillips; Commissioner of Taxes (Vict.) v. (1936) 55 C.L.R. 144; 3 A.T.D. 330 2.154, 197, 198, 205, 213, 384, 394, 396, 406, 407, 408, 418, 506, 507, 520, 521, 522, 542, 543, 545, 547, 555, 557; 5.47
Pilkington v. Randall (1966) 42 T.C. 662 2.501
Plimmer v. C.I.R. (N.Z.) [1958] N.Z.L.R. 147; 11 A.T.D. 480; 7 A.I.T.R. 286 3.23
Point (1970) 119 C.L.R. 453; 70 A.T.C. 4021; 1 A.T.R. 577 6.321; 10.53, 61, 77; 11.242
Point Cook Pastoral Co. Pty Ltd (1979) 79 A.T.C. 4419; 10 A.T.R. 158 3.28
Polites v. The Hydro Electric Commission (1978) 78 A.T.C. 4013 4.207
Pontypridd and Rhondda Joint Water Board v. Ostime [1946] A.C. 477; [1946] 1 All E.R. 668; 28 T.C. 261 2.127
Pook v. Owen—see Owen; Pook v.
Poole; Stowe Bardolph Gravel Co. Ltd v.—see Stowe Bardolph Gravel Co. Ltd v. Poole
Poole and Dight (1970) 122 C.L.R. 427; 70 A.T.C. 4047; 1 A.T.R. 715 4.15; 10.169
Porter (K.) & Co. Ltd (1977) 52 A.L.J.R. 41; 77 A.T.C. 4472; 8 A.T.R. 88 10.387
Prince v. Mapp [1970] 1 W.L.R. 260; [1970] 1 All E.R. 519; 46 T.C. 169 8.16, 18
Prior’s case—see Permanent Trustee Co. of N.S.W. (Executor of Estate of F. H. Prior, dec’d
Pritchard v. Arundale—see Arundale; Pritchard v.
Prosser v. C.I.R. (N.Z.) (1973) 73 A.T.C. 6006; 3 A.T.R. 371 2.447
Punjab Co-operative Bank Ltd Amritsar v. Income Tax Commissioner (Lahore) [1940] A.C. 1055; [1940] 4 All E.R. 87 2.467
Pyrah v. Annis & Co. Ltd—see Annis & Co. Ltd; Pyrah v.
Quarries Ltd (1961) 106 C.L.R. 310; 12 A.T.D. 356; 8 A.I.T.R. 383 10.143
Queensland Meat Export Co. Ltd v. D.F.C. of T. (1939) 5 A.T.D. 176; 1 A.I.T.R. 490 5.38
Quinn; Caillebotte v. [1975] 1 W.L.R. 731; [1975] 2 All E.R. 412 8.7, 11
R.A.C.V.—see Royal Automobile Club of Victoria (R.A.C.V.)
R.A.C.V. Insurance Pty Ltd (1974) 74 A.T.C. 4169; 4 A.T.R. 610 11.80, 81, 82, 83, 84, 85, 86, 115
Ramsay; I.R.C. v. [1935] All E.R. 847; 20 T.C. 79 2.192, 199, 200, 208, 282
Ramsay (W. T.) Ltd v. I.R.C. [1982] A.C. 300; [1981] 1 All E.R. 865; 54 T.C. 101 2.421, 427; 6.127
Rand v. Alberni Land Co.—see Alberni Land Co.; Rand v.
Rank Xerox (N.Z.) Ltd v. I.R.C. (N.Z.) (1982) 14 A.T.R. 821 12.79
Ransburg Aust. Pty Ltd (1980) 80 A.T.C. 4114; 10 A.T.R. 663 2.539; 6.212, 234, 235, 236, 239, 242, 265; 7.32
Ransom v. Higgs—see Higgs; Ransom v.
Ready Mixed Concrete (Victoria) Pty Ltd (1969) 118 C.L.R. 177; 69 A.T.C. 4038; 1 A.T.R. 123 10.15, 160
Regent Oil Co. Ltd; Strick v. [1966] A.C. 295; [1965] 3 All E.R. 174; 43 T.C. 1 2.307; 5.15, 36; 6.86, 117, 118, 130, 146, 262; 7.10, 34, 39, 41; 10.140, 156; 11.11, 116
Reseck (1975) 133 C.L.R. 45; 75 A.T.C. 4213; 5 A.T.R. 538 1.39; 2.266, 368, 369; 3.6, 72, 493; 4.2, 3, 4, 5, 10, 122, 123, 149, 171, 190
Revesby Credit Union Co-operative Ltd (1965) 112 C.L.R. 564; 13 A.T.D. 449; (1964) 9 A.I.T.R. 459 2.87, 88, 95, 99, 104, 105
Rhodesia Railways Ltd v. C. of T. (Southern Rhodesia) [1925] 1 S. Af. T.C. 133; 53 A.C. 368 10.16
Rhymney Breweries; Cooper v. [1965] 1 W.L.R. 1378; [1965] 3 All E.R. 416; 42 T.C. 509 7.71
Rhymney Iron Co. Ltd v. Fowler [1896] 2 Q.B. 79; 3 T.C. 476 6.265
Riley v. Coglan—see Coglan; Riley v.
Robert v. Collier’s Bulk Liquid Transport Pty Ltd (1959) 33 V.L.R. 280; (1957) 7 A.I.T.R. 493 2.511
Robert G. Nall Ltd (1937) 57 C.L.R. 695; 4 A.T.D. 335; 1 A.I.T.R. 169 6.3, 4, 6
Robson; Beak v. [1943] A.C. 352; [1943] 1 All E.R. 46; 25 T.C. 33 2.412, 413
Rolls-Royce Ltd v. Jeffrey [1962] 1 W.L.R. 425; [1962] 1 All E.R. 801; 40 T.C. 443 2.168, 311, 323, 359, 361, 362, 487, 490; 4.118
Rolls-Royce Motors Ltd v. Bamford (1976) 51 T.C. 319 10.401, 414
Ronpibon Tin N.L. (1949) 78 C.L.R. 47; 8 A.T.D. 431; (1949) 4 A.I.T.R. 236 5.28, 30, 32, 34, 35, 37, 38, 40, 41; 6.12, 13; 8.6; 9.1, 6, 7, 12, 16, 27, 28; 11.44, 211; 16.10
Rose (1951) 84 C.L.R. 118; 9 A.T.D. 334; 5 A.I.T.R. 197 14.72
Rowe (1982) 82 A.T.C. 4243; 13 A.T.R. 110 13.76
Rowe (J.) & Son Pty Ltd (1971) 124 C.L.R. 421; 71 A.T.C. 4157; (1971) 2 A.T.R. 497 4.107; 11.14, 27, 34, 47; 12.11, 61, 111, 112; 14.5, 23, 60
Royal Australasian College of Surgeons (1943) 68 C.L.R. 436; 7 A.T.D. 289; 2 A.I.T.R. 490 2.63
Royal Automobile Club of Victoria (R.A.C.V.) (1973) 73 A.T.C. 4153; 4 A.T.R. 567 2.64, 65
Royal Insurance Co. v. Watson [1897] A.C. 1; 3 T.C. 500 7.41
Rustproof Metal Window Co. Ltd v. I.R.C. [1947] 2 All E.R. 454; 29 T.C. 243 2.322, 323, 324, 342, 345; 6.201
Rutherford (1976) 76 A.T.C. 4304; 6 A.T.R. 542 4.2, 132, 159; 10.324, 349, 358
Rutledge v. I.R.C. (1929) 14 T.C. 490 2.499
Sabine v. Lookers, Ltd—see Lookers, Ltd; Sabine v.
St Hubert’s Island Pty Ltd (In liq.) (1978) 138 C.L.R. 210; 78 A.T.C. 4104; 8 A.T.R. 452 2.493; 3.6, 38, 92; 5.15; 12.4, 38, 46; 14.9, 38, 51, 68, 89
St Lucia Usines & Estates Co. Ltd v. Colonial Treasurer of St Lucia [1924] A.C. 508 11.128, 133; 13.86
Sargent v. Barnes—see Barnes; Sargent v.
Satchell’s case—see Elder’s Trustee & Executor Co. Ltd
Saunders v. Pilcher [1949] 2 All E.R. 1097; 31 T.C. 314 14.45
Saunders (Walter W.) Ltd v. Dixon (1962) 40 T.C. 329 2.125
Savill Bros, Ltd; Southwell v.—see Southwell v. Savill Bros, Ltd
Scoble v. The Secretary of State of India [1903] A.C. 299; 4 T.C. 618 2.192, 199, 203, 208, 210, 217, 274, 277, 278, 279, 283, 284
Scott (1966) 117 C.L.R. 514; 10 A.I.T.R. 367; 14 A.T.D. 286 2.133, 136, 137, 139, 143, 367; 4.21; 6.26
Scott v. C. of T. (N.S.W.) (1935) 3 A.T.D. 142 2.447
Scottish Australian Mining Co. Ltd (1950) 81 C.L.R. 188; 9 A.T.D. 135; 4 A.I.T.R. 443 2.502, 503, 505
Seaham Harbour Dock Co. (The) v. Crook (1931) 16 T.C. 333 2.125
Secretary of State of India (The); Scoble v.—see Scoble v. The Secretary of State of India
Security Flour Mills v. Commissioner 321 U.S. 281 (1944) 11.240
Seymour v. Reed [1927] A.C. 554; 11 T.C. 625 2.154
Sharkey v. Wernher—see Wernher; Sharkey v.
Sharma (1984) 84 A.T.C. 4260; 15 A.T.R. 488 8.87, 88
Shepherd (1965) 113 C.L.R. 385; 14 A.T.D. 127; 9 A.I.T.R. 739 12.225, 226; 13.2, 3, 4, 11, 32, 33, 49, 72, 84
Sherritt Gordon Mines Ltd (1977) 137 C.L.R. 612; 77 A.T.C. 4365; (1976) 6 A.T.R. 344 2.342, 343, 346, 348, 354, 356, 359, 360, 365; 4.116, 117, 234
Simpson v. Jones [1968] 1 W.L.R. 1066; [1968] 2 All E.R. 929; 44 T.C. 599 11.236
Sinclair (H. R.) & Son Pty Ltd (1966) 114 C.L.R. 537; 14 A.T.D. 194; 10 A.I.T.R. 3 2.83, 84, 94, 547, 548, 551, 552, 568, 569; 4.169, 208, 210, 219, 224; 6.66, 76; 11.74, 222, 243
Singh; I.T.C. v. [1942] 1 All E.R. 362 6.50
Single (1964) 110 C.L.R. 177; 13 A.T.D. 284; 9 A.I.T.R. 290 4.91; 11.67, 68, 69, 70, 151, 153; 12.98
Skinner v. Berry Head Lands Ltd—see Berry Head Lands Ltd; Skinner v.
Slater Holdings Ltd (No. 2) (1984) 84 A.T.C. 4883; 15 A.T.R. 1299 2.239, 246, 261, 263
Slaven (1984) 84 A.T.C. 4077; 15 A.T.R. 242 2.526, 542; 4.186, 207
Slutzkin (1977) 140 C.L.R. 314; 77 A.T.C. 4076; 7 A.T.R. 166 16.44, 45, 50
Smith (1932) 48 C.L.R. 178; 2 A.T.D. 72 12.71, 146
Smith (1978) 78 A.T.C. 4157 8.43
Smith (D. P.) (1981) 147 C.L.R. 578; 79 A.T.C. 4553; 81 A.T.C. 4114; 10 A.T.R. 301; 11 A.T.R. 538 2.213, 528, 532, 533, 535, 536, 537, 545; 6.222, 223, 226, 227, 228, 229, 231, 237
Smith (George J.) & Co. v. Furlong [1969] 2 All E.R. 760; 45 T.C. 384 6.271
Smith’s Potato Crisps (1929) Ltd v. I.R.C. [1948] A.C. 508; [1948] 2 All E.R. 367; 30 T.C. 267 6.291, 292, 295, 296, 299, 303
Snook (James) & Co. Ltd v. Blasdale (1952) 33 T.C. 244 6.271
Snowden & Willson Pty Ltd (1958) 99 C.L.R. 431; 11 A.T.D. 463; 7 A.I.T.R. 308 5.30, 31, 32; 6.32, 33, 37, 80; 7.68, 69, 70
Social Credit Savings & Loans Society Ltd (The) (1971) 125 C.L.R. 560; 71 A.T.C. 4232; 2 A.T.R. 612 2.87, 99, 100, 104, 105
Soissons (de); Dale v.—see de Soissons; Dale v.
Somers Bay Investment Pty Ltd (1980) 80 A.T.C. 4411; 11 A.T.R. 71 5.44
South Australian Battery Makers Pty Ltd (1978) 140 C.L.R. 645; 78 A.T.C. 4412; 8 A.T.R. 879 2.426, 451; 4.241; 6.6, 9, 83, 84, 85, 110, 111, 143, 168, 169; 7.35; 9.17, 19, 27, 31; 10.170, 333, 334, 335, 336; 12.35, 87, 88; 16.11, 12, 13, 15, 16, 59, 60
South Behar Railway Co. Ltd; I.R.C. v. [1925] A.C. 476; 12 T.C. 657 5.39
Southern v. Borax Consolidated Ltd—see Borax Consolidated Ltd; Southern v.
Southern Estates Pty Ltd (1967) 117 C.L.R. 481; 14 A.T.D. 475; 10 A.I.T.R. 525 2.442; 8.88
Southwell v. Savill Bros, Ltd [1901] 2 K.B. 349; 4 T.C. 430 7.62
South-West Lancashire Coal Owners’ Association Ltd; Jones v. [1927] A.C. 827; 11 T.C. 790 2.76
Spence (1967) 121 C.L.R. 273; 15 A.T.D. 80; 10 A.I.T.R. 577 11.154; 12.98
Spencer (C. N.) Ltd; Hopwood v.—see C. N. Spencer; Hopwood v.
Spooner; Minister of National Revenue v. [1933] A.C. 684 2.334
Spratt v. C.I.R. (N.Z.) [1964] N.Z.L.R. 272; 13 A.T.D. 308 13.35
Squatting Investment Co. Ltd (The) (1953) 86 C.L.R. 570; 10 A.T.D. 126; 5 A.I.T.R. 496; [1954] A.C. 182; (1954) 88 C.L.R. 413; [1954] 1 All E.R. 213; 10 A.T.D. 361; 5 A.I.T.R. 664 2.131, 136, 137, 141; 4.101; 5.37; 11.55, 56, 113
Stanton (1955) 92 C.L.R. 630; 11 A.T.D. 1; 6 A.I.T.R. 216 2.311, 315, 316, 318, 320, 322, 324, 326, 356, 423; 4.115, 116, 117, 234; 6.175, 180, 181, 184, 185, 186; 11.272; 12.82
Stedeford v. Beloe [1932] A.C. 388; 16 T.C. 505 2.148
Steinberg (1975) 134 C.L.R. 640; 75 A.T.C. 4221; 5 A.T.R. 565 2.21, 493; 3.4, 6, 17, 26, 33, 37, 57, 69, 72; 12.124, 126
Stepnell Properties Ltd; Eames v. [1967] 1 W.L.R. 593; [1967] 1 All E.R. 785; 43 T.C. 678 2.499
Stevenson (1937) 59 C.L.R. 80; 4 A.T.D. 415; 1 A.I.T.R. 211 2.238
Stewart Dawson Holdings Pty Ltd (1965) 39 A.L.J.R. 300 13.9, 38
Strick v. Regent Oil Co. Ltd—see Regent Oil Co. Ltd; Strick v.
Stowe Bardolph Gravel Co. Ltd v. Poole [1954] 1 W.L.R. 1058, 1503; [1954] 2 All E.R. 661; [1954] 3 All E.R. 637; 35 T.C. 459 6.180, 184; 7.21
Strong & Co. Ltd v. Woodifield [1906] A.C. 448; 5 T.C. 215 6.51, 291, 303
Students World (Australia) Pty Ltd (1978) 138 C.L.R. 251; 78 A.T.C. 4040; 8 A.T.R. 356 10.387
Sturge (John & E.) Ltd v. Hessel (1975) 51 T.C. 183 2.490
Sun Newspapers Ltd (1938) 61 C.L.R. 337; 5 A.T.D. 87; 1 A.I.T.R. 403 6.118, 122, 130; 7.5, 6, 31, 37, 38, 68
Swinford (1984) 84 A.T.C. 4803; 15 A.T.R. 1154 8.35, 70
Sydney Water Board Employees’ Credit Union Ltd (1973) 129 C.L.R. 446; 73 A.T.C. 4129; 4 A.T.R. 157 2.49, 81, 97, 99, 100, 101, 102, 103, 106, 107
Tate & Lyle Ltd; Morgan v. [1955] A.C. 21; [1954] 3 W.L.R. 85; [1954] 2 All E.R. 413; 35 T.C. 367 6.257, 258; 7.62, 66
Taylor v. Good [1974] 1 W.L.R. 556; [1974] 1 All E.R. 1137; 49 T.C. 277 2.501; 6.194
Tennant v. Smith [1892] A.C. 150; 3 T.C. 158 2.30, 32; 4.43; 6.159; 11.137
Texas Co. (Australasia) Ltd (The) (1940) 63 C.L.R. 382; 5 A.T.D. 298; 2 A.I.T.R. 4 5.35; 6.112, 320; 12.199, 203, 204, 211
Thiess Toyota Pty Ltd (1978) 78 A.T.C. 4463; 9 A.T.R. 11 6.320, 329; 12.201, 206, 208, 209, 210
Thomas (1972) 46 A.L.J.R. 397; 72 A.T.C. 4094; 3 A.T.R. 165 2.439, 445, 446
Thomas (W.) & Co. (1965) 115 C.L.R. 58; 14 A.T.D. 78; 9 A.I.T.R. 710 10.19, 21, 23, 25, 166
Thomas Merthyr Colliery Co. Ltd v. Davis [1933] 1 K.B. 349; 17 T.C. 519 6.265
Thomas Nelson & Sons Ltd; I.R.C. v.—see Nelson (Thomas) & Sons Ltd; I.R.C. v.
Thomas Pinkney & Sons Ltd; Faulconbridge v. (1951) 33 T.C. 415 6.271
Thomas Wilson (Keighley) Ltd v. Emmerson (1960) 38 T.C. 360 10.18
Thomson v. Gurneville Securities Ltd—see Gurneville Securities Ltd; Thomson v.
Thomsons (Carron) Ltd v. I.R.C. (1976) 51 T.C. 506 2.490
Thorogood (1927) 40 C.L.R. 454; R. & McG. 111 3.43; 12.11
Tikva Investments Pty Ltd (1972) 128 C.L.R. 158; 72 A.T.C. 4231; 3 A.T.R. 458 3.30
Tilley v. Wales [1943] A.C. 386; [1943] 1 All E.R. 280; 25 T.C. 136 2.212, 388, 559, 563; 4.148
Tinkler (1979) 79 A.T.C. 4641; 10 A.T.R. 411 2.526
Toohey’s Ltd v. C. of T. (N.S.W.) (1922) 22 S.R. (N.S.W.) 432; R. & McG. 169 5.34; 6.12; 9.27
Total Holdings (Aust.) Pty Ltd (1979) 79 A.T.C. 4279; 9 A.T.R. 885 5.30, 34; 6.84, 85, 89, 96, 99, 102, 103, 105, 106, 108, 111, 114, 139, 142, 169, 245, 249; 9.21
Totledge Pty Ltd (1982) 82 A.T.C. 4168; 12 A.T.R. 830 2.233
Trenchard v. Bennett (1933) 17 T.C. 420 4.137
Tully Co-operative Sugar Milling Association Ltd (1982) 82 A.T.C. 4454; 13 A.T.R. 410; (1983) 83 A.T.C. 4495; 14 A.T.R. 495 10.161, 163
Turner v. Last (1965) 42 T.C. 517 2.499
Tweddle (1942) 7 A.T.D. 186; 2 A.I.T.R. 360 2.447; 6.12; 9.27
Union-Fidelity Trustee Co. of Aust. Ltd (1969) 119 C.L.R. 177; 69 A.T.C. 4084; 1 A.T.R. 200 1.15, 16, 17, 18, 19, 20, 23
Union Trustee Co.; C. of T. (Q.) v. [1931] A.C. 258; 1 A.T.D. 105; [1931] St. R. Qd 209 10.69
United Aircraft Corp. (1943) 68 C.L.R. 525; 7 A.T.D. 318; 2 A.I.T.R. 458 2.359
United States v. Lewis—see Lewis; United States v.
Ure (1980) 80 A.T.C. 4264; (1981) 81 A.T.C. 4100; 10 A.T.R. 908; 11 A.T.R. 484 6.84, 85, 89, 103, 105, 109, 110, 111, 112, 113, 114, 115, 116, 121, 143, 144, 152, 153, 154, 156, 161, 164, 166, 168, 169; 8.32; 9.9, 21; 10.34, 219, 221, 224, 225, 292, 315
Usher’s Wiltshire Brewery Ltd v. Bruce [1915] A.C. 433; 6 T.C. 399 6.265
Uther (1965) 112 C.L.R. 630; 13 A.T.D. 452; 9 A.I.T.R. 663 2.238, 242, 243, 246, 248, 263; 4.128
Van den Berghs Ltd v. Clark [1935] A.C. 431; 19 T.C. 390 2.207, 338, 489, 511, 512, 518, 521, 522, 536; 7.32, 64
Varty; British South Africa Co. v.—see British South Africa Co. v. Varty
Vestey v. I.R.C. [1962] Ch. 861; [1961] 3 All E.R. 978; 40 T.C. 112 2.184, 192, 197, 198, 203, 210, 274, 276, 277, 278, 280, 281, 282, 283, 284
Vogt (1975) 75 A.T.C. 4073; 5 A.T.R. 274 8.65, 66, 68
Volvo—see Aktiebolaget Volvo
von Glehn (Alexander) & Co. Ltd; I.R.C. v. [1920] 2 K.B. 553; 12 T.C. 232 6.32, 49
Wade (1951) 84 C.L.R. 105; 9 A.T.D. 337; 5 A.I.T.R. 214 2.524, 525, 555; 4.212
Wales; Tilley v.—see Tilley v. Wales
Walker (A. W.) & Co. v. I.R.C. [1920] 3 K.B. 648; 12 T.C. 297 6.305
Walker v. Carnaby Harrower, Barham & Pykett—see Carnaby Harrower, Barham & Pykett; Walker v.
Walker; C.I.R. (N.Z.) v. (1963) 13 A.T.D. 108; [1963] N.Z.L.R. 339; (1962) 9 A.I.T.R. 18 3.23
Walter W. Saunders Ltd v. Dixon—see Saunders (Walter W.) Ltd v. Dixon
Wangaratta Woollen Mills Ltd (1969) 119 C.L.R. 1; 69 A.T.C. 4095; 1 A.T.R. 329 10.145, 148, 161, 162
“Waratahs” Rugby Union Football Club (1979) 79 A.T.C. 4337; 10 A.T.R. 33 2.63
Ward v. C.I.R. (N.Z.) (1968) 15 A.T.D. 196; 69 A.T.C. 6050; 10 A.I.T.R. 663; 1 A.T.R. 287 7.66
Ward v Dunn—see Dunn; Ward v.
Warnes (E. C.) & Co. Ltd; I.R.C. v. [1919] 2 K.B. 444; 12 T.C. 227 6.32, 51
Webb (1922) 30 C.L.R. 450; R. & McG. 33 2.238
Webber; C. of T. (N.Z.) (1956) 6 A.I.T.R. 291; 11 A.T.D. 76 6.80
Webster (1926) 39 C.L.R. 130 14.40, 41, 42, 47, 50, 90
Werchon (1982) 82 A.T.C. 4332; 13 A.T.R. 256 3.54, 83; 10.281, 282, 283, 284
Wernher; Sharkey v. [1956] A.C. 58; [1955] 3 All E.R. 493; 36 T.C. 275 2.440; 6.64, 194, 198; 7.12; 10.247; 12.23, 25, 26, 31, 33, 36, 45, 46, 47, 54, 89, 90, 99, 101, 106, 107, 108, 185, 199; 14.64
Westcott v. Bryan—see Bryan; Westcott v.
Western Suburbs Cinema Ltd (1952) 86 C.L.R. 102; 9 A.T.D. 452; 5 A.I.T.R. 300 9.12, 14; 10.15, 20
Westminster (Duke of) v. I.R.C.—see Duke of Westminster; I.R.C. v.
Westraders Pty Ltd (1980) 144 C.L.R. 55; 80 A.T.C. 4357; 11 A.T.R. 24 2.421; 14.3, 78; 16.30
Whim Creek Consolidated N.L. (1977) 77 A.T.C. 4503; 8 A.T.R. 154 10.109
White (1968) 120 C.L.R. 191; 15 A.T.D. 89; 10 A.I.T.R. 635 2.311, 316, 322; 3.17, 61, 63, 70, 80, 132; 6.198; 7.23, 53
White (1975) 75 A.T.C. 4018; 5 A.T.R. 192 8.12, 41, 45, 46
White v. G. & M. Davies [1979] 1 W.L.R. 908; 52 T.C. 597 2.127, 128
Whitfords Beach Pty Ltd (1982) 150 C.L.R. 355; 82 A.T.C. 4031; 12 A.T.R. 692 2.171, 431, 493, 502, 505; 3.4, 6, 8, 11, 13, 14, 39, 64, 65, 67, 80, 117, 123; 6.296; 7.26; 10.274, 278, 280, 282; 11.7, 18, 283; 12.4, 37, 38, 39, 40, 44, 45, 47, 52, 54, 55, 68, 78, 79, 80, 81, 82, 83, 86, 87, 117, 124, 133, 137, 160; 14.22, 33
Whitwich Colliery Co. Ltd; Boyce v.—see Boyce v. Whitwich Colliery Co. Ltd
Wicks v. Firth [1983] 1 All E.R. 151; 13 A.T.R. 801 4.47
Wilkinson (1983) 83 A.T.C. 4295; 14 A.T.R. 218 8.41, 88
Williams (N. F.) (1972) 127 C.L.R. 226; 72 A.T.C. 4188; 3 A.T.R. 125 3.33, 65, 68, 69, 70, 84, 100, 103, 110, 130; 12.78
Williamson v. Commissioner of Railways [1960] S.R. (N.S.W.) 252 2.511; 4.206, 207, 211, 212, 230
Williamson Brothers; I.R.C. v. (1950) 31 T.C. 370 6.198
Willingale v. International Commercial Bank Ltd—see International Commercial Bank Ltd; Willingale v.
Wilson (Thomas) (Keighley) Ltd v. Emmerson—see Thomas Wilson (Keighley) Ltd v. Emmerson
Wilson’s (A.) Stores (Holdings) Ltd; Godden v. (1962) 40 T.C. 161 6.271
Wiseburgh v. Domville [1956] 1 W.L.R. 312; [1956] 1 All E.R. 754; 36 T.C. 527 2.401, 485, 486
Withers v. Nethersole [1948] 1 All E.R. 400; (1948) 28 T.C. 501 2.319, 330, 344, 350
Woite (1982) 82 A.T.C. 4578; 13 A.T.R. 579 2.410
XCO Pty Ltd (1971) 124 C.L.R. 343; 71 A.T.C. 4152; 2 A.T.R. 353 3.59
Zevo Finance Co. Ltd; Craddock v. [1944] 1 All E.R. 566; [1946] 1 All E.R. 523n; 27 T.C. 267 6.198; 7.52