Darrell Lea Chocolate Shops Pty Ltd v Federal Commissioner of Taxation

Core Citations

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REFERS TO

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Edelsten v Wilcox
• Deputy Commissioner of Taxation v Hankin

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• Commissioner of Taxation v Dalco
• Hoffnung & Company Ltd v Federal Commissioner of Taxation

CONSIDERS

• Genex Corporation Pty Ltd v Commonwealth
• Deputy Commissioner of Taxation v Richard Walter Pty Ltd
• Bailey v Federal Commissioner of Taxation

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• R v Deputy Commissioner of Taxation (Western Australia)ex parte Briggs

CITES

• Warner Music Australia Pty Ltd v Commissioner of Taxation

APPLIES

• R v Hickman; ex parte Fox and Clinton

REPORTED OPINION OF in

• 72 FCR 175
• 141 ALR 713

CITED in

• Federal Commissioner of Taxation v Nash
• Gashi v Federal Commissioner of Taxation
• Way v Deputy Commissioner of Taxation (No 2)

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• Layala Enterprises Pty Ltd (in Liquidation) v Federal Commissioner of Taxation
• Briglia v Commissioner of Taxation
• Gashi v Commissioner of Taxation
• Naav v Minister for Immigration and Multicultural and Indigenous Affairs

REFERRED in

• Daihatsu Australia Pty Ltd v Commissioner of Taxation
• Pantral Pty Ltd v Commissioner of Taxation
• Kordan Pty Ltd v Commissioner of Taxation

CONSIDERED in

• Commissioner for ACT Revenue v Arcidiacono t/as Rose Cleaning Service
• Platypus Leasing Inc. and Others v Commissioner of Taxation
• Drake Personnel Ltd v Chief Commissioner of State Revenue

[See more]

• R (C'Wealth) v Baladjam and Others [No 37]
• Pacific General v Soliman & Sons
• Platypus Leasing Inc. v Commissioner of Taxation (No 3)
• Commissioner of Taxation v Futuris Corporation Ltd

DISTINGUISHED in

• Marijancevic v Mann

FOLLOWED in

• San Remo Macaroni Company Vcommissioner of Taxation

COMMENTED in

• Dan v Federal Commissioner of Taxation(No 2)

APPLIED in

• Commissioner of Taxation v Futuris Corporation Ltd

This document cites

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• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R v Deputy Commissioner of Taxation (Western Australia)ex parte Briggs
• Edelsten v Wilcox
• Commissioner of Taxation v Dalco
• Genex Corporation Pty Ltd v Commonwealth



See all quotations

• Warner Music Australia Pty Ltd v Commissioner of Taxation
• Bailey v Federal Commissioner of Taxation
• Deputy Commissioner of Taxation v Richard Walter Pty Ltd
• Hoffnung & Company Ltd v Federal Commissioner of Taxation
• R v Hickman; ex parte Fox and Clinton
• Deputy Commissioner of Taxation v Hankin