Commissioner for Taxation of the Commonwealth of Australia v Squatting Investment Company Ltd

Core Citations

REFERS TO

• Ritchie v Trustees Executors and Agency Company Ltd

CONSIDERS

• Perpetual Executors Trustees and Agency Company (W.A.) Ltd, as Executor of the Will of Patrick Andrew Connolly, decd. v George Alfred Maslen and Commonwealth of Australia

CITES

• John Cooke & Company Pty Ltd v Commonwealth

REPORTED OPINION OF in

• 1954 0121 PCA A
• 1954 0121 PCA A
• [1954] PCA 0121 A

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• [1954] 1 All ER 349
• 88 CLR 413
• [1954] 2 WLR 186
• [1954] AC 182

DISTINGUISHED in

• Simpson v John Reynolds & Company (Insurances) Ltd
• Walker v Carnaby Harrower, Barham & Pykett
• Bhp Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation

REFERRED in

• Federal Coke Company Pty Ltd v Federal Commissioner of Taxation
• Rotherwood Pty Ltd v Federal Commissioner of Taxation
• McGowan v Brown

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• Ferrier v Bottomer
• Hornsby Shire Council v Salmar Holdings Pty Ltd
• Murray v Goodhews
• Simpson v John Reynolds & Company (Insurances) Ltd

CONSIDERED in

• First Provincial Building Society Ltd v Commissioner of Taxation
• National Trustees Executors and Agency Company of Australasia Ltd v Federal Commissioner of Taxation

CITED in

• Commissioner of Taxation v Mochkin
• Commissioner of Taxation v Stone