Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
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Core Citations
CONSIDERS
- Hallstroms Pty Ltd v Federal Commissioner of Taxation
- Henriksen (Inspector of Taxes) v Grafton Hotel Ltd
- Sparks v The Queen
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REFERS TO
- Usher's Wiltshire Brewery v Bruce
- Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
- Hinton (Inspector of Taxes) v Maden & Ireland Ltd
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RESUELVE RECURSO
APPROVES
CONSIDERS
- Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
- Smith & Son v Moore
- Henriksen (Inspector of Taxes) v Grafton Hotel Ltd
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DISTINGUISHES
REPORTED OPINION OF in
APPLIED in
- Inland Revenue Commissioner v Wattie
- Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
CONSIDERED in
- Commissioner of Taxation v Pine Creek Goldfields Ltd
- Brosnan v Mutual Enterprises Ltd
- Commissioner of Taxation v Sharpcan Pty Ltd
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CITED in
REFERRED in
- Sommerfelds Ltd v Freeman
- Ketua Pengarah Hasil Dalam Negeri; KHK Advertising Sdn Bhd
- Piramid Intan Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
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FOLLOWED in
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