Inland Revenue Commissioner v Wattie

Core Citations

REFERS TO

• Re Dickinson
• Menzies v Solicitor of Inland Revenue
• Van Den Berghs Ltd v Clark (Inspector of Taxes)

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• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Batagol v Federal Commissioner of Taxation
• Inland Revenue Commissioner (New Zealand) v Canterbury Frozen Meat Company Ltd
• Golden Bay Cement Company Ltd v Commissioner of Inland Revenue

CONSIDERS

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Atherton v British Insulated and Helsby Cables Ltd
• Federal Commissioner of Taxation v Cooling

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• Federal Commissioner of Taxation v Myer Emporium Ltd

CITES

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)

APPLIES

• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

FOLLOWS

• Whitney v Commissioners of Inland Revenue
• Inland Revenue Commissioner v Europa Oil (N.Z.) Ltd

REPORTED OPINION OF in

• [1998] STC 1160

CITED in

• Markets South West (Holdings) Ltd v HM Revenue and Customs

REFERRED in

• Attorney General Appellant v Martinus Francois Respondent [ECSC]

CONSIDERED in

• Commissioners of Inland Revenue v John Lewis Properties Ltd