Southern (Inspector of Taxes) v Borax Consolidated Ltd

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

REFERRED in

• Boarland (Inspector of Taxes) v Kramat Pulai Ltd
• Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

[See more]

• Lawson v Johnson Matthey Plc
• Lawson v Johnson Matthey Plc

DISAPPROVED in

• Broken Hill Theatres Pty Ltd v Federal Commissioner of Taxation

DISTINGUISHED in

• John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
• Casey v Royal Cinemas (Limerick) Ltd

REPORTED OPINION OF in

• [1941] 1 KB 111

CITED in

• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Lawson v Johnson Matthey Plc

CONSIDERED in

• Commissioner of Taxation v Sharpcan Pty Ltd
• Hodgins v Plunder & Pollak (Ir.) Ltd
• The Demerara Electric Company, Ltd v Commissioners of Inland Revenue

RELIED UPON in

• Morgan v Tate & Lyle Ltd

APPLIED in

• Davis v "M"