Hp Mercantile Pty Ltd v Commissioner of Taxation

Core Citations

REPORTED OPINION OF in

• 143 FCR 553
• 219 ALR 591

CONSIDERED in

• Mohammad Rahman Shinwari(Applicant) v Tobei Anjoul by her tutor Therese Anjoul
• Commissioner of Taxation v Multiflex Pty Ltd
• Damien Davies v Belinda Barancewicz

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• Horsell International Pty Ltd v Liberty Mutual Insurance Company
• Lumley General Insurance Ltd v Port Phillip City Council
• Jmb Beverages Pty Ltd v Commissioner of Taxation
• Lewis v Condon
• Karen Elizabeth Kelly v Akis George Mina
• Taylor v The Owners – Strata Plan No 11564 and Others
• B & L Linings Pty Ltd and Another v Chief Commissioner of State Revenue
• Notesco Pty Ltd v Australian Financial Complaints Authority Ltd
• Travelex Ltd v Commissioner of Taxation

REFERRED in

• SZQGA v Minister for Immigration & Citizenship
• Cameron Brae Pty Ltd v Commissioner of Taxation
• Saga Holidays Ltd v Commissioner of Taxation

CITED in

• Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd
• Andrews v Australia and New Zealand Banking Group Ltd
• Travelex Ltd v Commissioner of Taxation

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• Irg Technical Services Pty Ltd v Deputy Commissioner of Taxation
• Commissioner of Taxation v Crown Insurance Services Ltd
• International All Sports v Commissioner of Taxation
• Meridien Marinas Horizon Shores Pty Ltd v Commissioner of Taxation
• Birch v Wesco Electrics (1966) PTY Ltd
• Thongsuk v Minister for Immigration and Citizenship
• Travelex Ltd v Commissioner of Taxation
• Commissioner of Taxation v Secretary to the Department of Transport (Victoria)
• Asic v Administrative Appeals Tribunal
• P v Child Support Registrar
• Adeson Johnson Ayshow v R
• Ngo v United States of America
• Beck v WeinstockBeck v LW Furniture (Consolidated) Pty Ltd
• Tamar Rivqa Beck v LW Furniture Consolidated (Aust) Pty Ltd
• SAS Trustee Corporation v O'Keefe
• Dillon v Gosford City Council

APPLIED in

• Commissioner of Taxation v BHP Billiton Finance Ltd
• Reliance Carpet Company Pty Ltd v Commissioner of Taxation
• Price Street Professional Centre Pty Ltd v Commissioner of Taxation

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• Hastie Group Ltd v Commissioner of Taxation
• Grimaldi v Chameleon Mining NL (No 2)

FOLLOWED in

• Brady King Pty Ltd v Commissioner of Taxation

COMMENTED in

• Axa Asia Pacific Holdings Ltd v Commissioner of Taxation

APPEAL RESOLVED in

• Hp Mercantile Pty Ltd v Commissioner of Taxation

VARIED in

• Hp Mercantile Pty Ltd v Commissioner of Taxation