Lovell & Christmas Ltd v Commissioner of Taxes

Core Citations

REFERRED in

• Premier Automatic Ticket Issuers Ltd v Federal Commissioner of Taxation
• Commissioners of Taxation (New South Wales) v Meeks
• Mount Morgan Gold Mining Company Ltd v Commissioner of Income Tax (Queensland)

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• Commissioner of Taxation (Western Australia) v D & W Murray Ltd
• Rhodesia Metals Ltd (Liquidator) v Commissioner of Taxes
• Tariff Reinsurances Ltd v Commissioner of Taxes (Victoria)

CITED in

• O Gilpin Ltd v Commissioner for Taxation (Nsw)
• Federal Commissioner of Taxation v United Aircraft Corporation
• Nathan v Federal Commissioner of Taxation

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• Studebaker Corporation of Australasia Ltd v Commissioner of Taxation (New South Wales)
• Dickson v Commissioner of Taxation (New South Wales)
• Federal Commissioner of Taxation v W Angliss & Company Pty Ltd
• Liverpool and London and Globe Insurance Company v Bennett
• Maclaine & Company v Eccott

CONSIDERED in

• Dickson v Commissioner of Taxation (New South Wales)

APPLIED in

• Commissioner of Taxes v British Australian Wool Realization Association Ltd

REPORTED OPINION OF in

• 24 TLR 32
• [1908] AC 46