Whitaker v Federal Commissioner of Taxation

Core Citations

DISTINGUISHES

• Commissioner of Taxation v Northumberland Development Company Pty Ltd
• Mclaurin v Federal Commissioner of Taxation
• Allsop v Federal Commissioner of Taxation

[See more]

• Pennant Hils Restaurants Pty Ltd v Barrell Insurances Pty Ltd

REFERS TO

• Rogers v Whitaker
• Hungerfords v Walker
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue

[See more]

• Re Cooper
• R v Judge of Essex County Court
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation
• HUDSON'S BAY COMPANY v THEW (Surveyor of Taxes)

CONSIDERS

• Riches v Westminster Bank
• Commissioners of Inland Revenue v Ballantine

[See more]

• Commissioners of Inland Revenue v Barnato

CITES

• Texas Company (Australasia) Ltd v Federal Commissioner of Taxation Federal Commissioner of Taxation v Texas Company (Australasia) Ltd
• The National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation
• Wales (HM Inspector of Taxes) v Tilley

[See more]

• Du Cros v Ryall (Inspector of Taxes)
• Ronpibon Tin Nland Tongkah Compound Nl v Federal Commissioner of Taxation
• Adelaide Racing Club Inc. v Federal Commissioner of Taxation
• Gp International Pipecoaters Pty Ltd v Commissioner of Taxation
• Californian Oil Products Ltd ((in Liquidation)) v Federal Commissioner of Taxation
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Ruby v Marsh

APPLIES

• Federal Wharf Company Ltd v Deputy Federal Commissioner of Taxation

REPORTED OPINION OF in

• [1996] FCA 1716
• 63 FCR 1
• 140 ALR 257

REVERSED in

• Whitaker v Commissioner of Taxation

CITED in

• Tropical Reef Shipyard Pty Ltd v QBE Insurance (Australia) Ltd (No 2)

CONSIDERED in

• Tomasetti v Brailey
• Advanced Prosthetic Centre P/L v Appliance & Limb Centre (Int) P/L
• Peter Charles Tomasetti v TJC Financial Planning Pty Ltd

[See more]

• Rogers v Nationwide News Pty Ltd
• Sydney Local Health District v Macquarie International Health Clinic Pty Ltd

This document cites

• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Re Cooper
• Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation
• Commissioner of Taxation v Northumberland Development Company Pty Ltd
• Riches v Westminster Bank



See all quotations

• R v Judge of Essex County Court
• Ruby v Marsh
• Pennant Hils Restaurants Pty Ltd v Barrell Insurances Pty Ltd
• Hungerfords v Walker
• Gp International Pipecoaters Pty Ltd v Commissioner of Taxation
• Rogers v Whitaker
• Federal Wharf Company Ltd v Deputy Federal Commissioner of Taxation
• Californian Oil Products Ltd ((in Liquidation)) v Federal Commissioner of Taxation
• Texas Company (Australasia) Ltd v Federal Commissioner of Taxation Federal Commissioner of Taxation v Texas Company (Australasia) Ltd
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Ronpibon Tin Nland Tongkah Compound Nl v Federal Commissioner of Taxation
• The National Mutual Life Association of Australasia Ltd v Federal Commissioner of Taxation
• Mclaurin v Federal Commissioner of Taxation
• Adelaide Racing Club Inc. v Federal Commissioner of Taxation
• Allsop v Federal Commissioner of Taxation
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Barnato
• HUDSON'S BAY COMPANY v THEW (Surveyor of Taxes)
• Wales (HM Inspector of Taxes) v Tilley
• Commissioners of Inland Revenue v Ballantine
• Du Cros v Ryall (Inspector of Taxes)