Auckland Gas Company Ltd v The Commissioner of Inland Revenue

Core Citations

CONSIDERS

• Mitchell v B. W. Noble Ltd
• Lurcott v Wakely & Wheeler
• Hallstroms Pty Ltd v Federal Commissioner of Taxation

[See more]

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Western Suburbs Cinemas Ltd
• HIGHLAND RAILWAY Company v BALDERSTON (Surveyor of Taxes)
• W Thomas & Company Pty Ltd v Federal Commissioner of Taxation

RESUELVE RECURSO

• Auckland Gas Company Ltd v Commissioner of Inland Revenue

DISTINGUISHES

• Morcom v Campbell-Johnson
• Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate

APPLIES

• B.P. Australia Ltd v Federal Commissioner of Taxation

AFFIRMS

• Auckland Gas Company Ltd v Commissioner of Inland Revenue

REPORTED OPINION OF in

• [2000] BTC 249
• 14/06/2000 Daily Cases
• [2000] 1 WLR 1783

This document cites

• Morcom v Campbell-Johnson
• Lurcott v Wakely & Wheeler
• Mitchell v B. W. Noble Ltd
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Western Suburbs Cinemas Ltd



See all quotations

• W Thomas & Company Pty Ltd v Federal Commissioner of Taxation
• HIGHLAND RAILWAY Company v BALDERSTON (Surveyor of Taxes)
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Rangatira Ltd v Commissioner of Inland Revenue (New Zealand)
• Taxes Management Act 1970