Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd

Core Citations

DISTINGUISHES

• Atherton v British Insulated and Helsby Cables Ltd
• Smith & Son v Moore

CITED in

• Qct Resources Ltd v Commissioner of Taxation
• Pine Creek Goldfields Ltd v Federal Commissioner of Taxation
• Commercial and General Acceptance Ltd v Federal Commissioner of Taxation

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• National Australia Bank Ltd v Federal Commissioner of Taxation
• BFC v Comptroller of Income Tax
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

REFERRED in

• United Energy Ltd v Federal Commissioner of Taxation
• Heavy Minerals Pty Ltd v Federal Commissioner of Taxation
• Cliffs International Inc. v Federal Commissioner of Taxation

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• ABD Pte Ltd v Comptroller of Income Tax
• Lawson v Johnson Matthey Plc
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd

FOLLOWED in

• Ampat Tin Dredging Ltd v Director General of Inland Revenue
• BFH v Comptroller of Income Tax

APPLIED in

• Wharf Properties Ltd v Commissioner of Inland Revenue
• B.P. Australia Ltd v Federal Commissioner of Taxation

REPORTED OPINION OF in

• [1964] 1 All ER 208
• [1964] 2 WLR 339
• [1964] AC 948

CONSIDERED in

• Tubbs (Elastics) Ltd v Kenneth Whitehead (HM Inspector of Taxes)
• Tucker v Granada Motorway Services Ltd
• Commissioner of Inland Revenue v Trustpower Ltd

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• Mallowdale Enterprises Ltd v The Commissioner of Inland Revenue
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services Ltd
• Sanbra Fyffe Ltd v O'Sullivan

DISTINGUISHED in

• Dolan v A.B. Company Ltd