Payne v Deputy Federal Commissioner of Taxation

Core Citations

RESUELVE RECURSO

• Payne v Deputy Federal Commissioner of Taxation

DISTINGUISHES

• Adelaide Electric Supply Company Ltd v Prudential Assurance Company Ltd

REPORTED OPINION OF in

• 1936 0623 PCA A
• [1936] PCA 0623 A
• 52 TLR 627

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• [1936] 2 All ER 793
• 55 CLR 158
• [1936] AC 497

CITED in

• Cusack v Commissioner of Taxation
• Federal Commissioner of Taxation v Adelaide Electric Supply Company Ltd (no 2)
• Turner v Minister of Public Instruction

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• De Bueger v Ballantyne (J.) & Company Ltd

CONSIDERED in

• Conley v Deputy Commissioner of Taxation

REFERRED in

• Fadden v Deputy Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Adelaide Electric Supply Company Ltd (no 1)
• Goldsbrough Mort & Company Ltd v Hall

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• Rhokana Corporation Ltd v Commissioners of Inland Revenue
• Auckland Corporation v Alliance Assurance Company Ltd
• Bonython v Commonwealth of Australia

FOLLOWED in

• Lamesa Holding Bv v Commissioner of Taxation