Farmer v Cotton's Trustees

Core Citations

CONSIDERS

• Customs and Inland Revenue Act 1878
• Yorkshire Insurance Company v Clayton
• Clerk v British Linen Company

REFERS TO

• LORD WALSINGHAM v STYLES (Surveyor of Taxes)
• American Thread Company v Joyce
• Muat v Shaw Stewart

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• Cowan & Strachan v Solicitor of Inland Revenue. Scottish Widow's Fund Society v Solicitor of Inland Revenue
• LONDON and WESTMINSTER BANK, Ltd, v SMITH (Surveyor of Taxes)

CITES

• Russell v Coutts
• Grant v Langston
• Corke v Brims

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• Smiles v Crooke

REFERRED in

• National Pari-Mutuel Association Ltd v The King
• Times Consultants Pty Ltd v Collector of Customs (Queensland)
• Commissioner of Taxation v Cooper

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• Attorney General v Cohen
• Mutual Acceptance Company Ltd v Federal Commissioner of Taxation
• Hope v Bathurst City Council
• Sittingbourne Urban District Council v Lipton Ltd
• NYF Realty Sdn Bhd v Comptroller of Inland Revenue (1950-1985) MSTC 363;
• Vetter v Lake Macquarie City Council
• Jennings v Stephens
• Levene v Commissioners of Inland Revenue

APPLIED in

• Industry Research and Development Board v Bridgestone Australia Ltd

CITED in

• Commissioner of Taxation v Swansea Services Pty Ltd
• Commissioner of Taxation v Miller
• Scottish Australian Mining Company Ltd v Federal Commissioner of Taxation

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• Calman v Commissioner of Police
• Aafjes v Kearney
• Ritz Cleaners Ltd v West Middlesex Assessment Committee
• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners

CONSIDERED in

• Stephen John Robins v Northern Territory of Australia
• Hih Casualty & General Insurance Ltd v Territory Insurance Office
• A.N.Z. Executors and Trustees Pty. Ltd v Gloria Joy Nader Jones

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• Capricornia Prospecting Pty Ltd & 2 Ors v Donnelly & Mundine
• Protective Security Pty Ltd (trading as Tasmanian Protective Services) v Bedelph, Kylie
• John Holland Constructions Pty Ltd v John Campbell Hall [NTR]
• Maddalozzo and ORS v Maddick [NTR]
• Giovanni Fummo v Queensland Mines Ltd
• RSPCA NSW (Inspector Milton) v Elliott
• Golden Mile Realty Pty Ltd v Owners Strata Plan 39734 and Others; Gilbey Burgess Strata Management Pty Ltd v Golden Mile Realty Pty Ltd and Others; Gilbey Burgess Strata Management Pty Ltd v Conway — Thau & Associates Pty Ltd
• Perry v George Weston Foods Ltd
• David Morse v Mahmoud Al-Jubouri
• Anderson Stuart and Others v Treleaven & 1 Ors
• The State of New South Wales v Bovis Lend Lease Pty Ltd (formerly Civil & Civic Pty Ltd)
• Australian Kitchen Industries Pty Ltd v Albarran and Another

REPORTED OPINION OF in

• 31 TLR 478
• [1915] AC 922