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Commissioner of Taxes v The British Australian Wool Realization Association, Ltd (in liquidation) (Victoria)   flag 

[1930] UKPC 89
Privy Council
United Kingdom
17th November, 1930

Legislation Cited

Legislation Name Provision
Income Tax Act, 1915 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Martin v Lowry; Martin v Commissioners of Inland Revenue [1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297 United Kingdom circa 1926 LexisNexis / Westlaw flag 23
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd [1924] LR 1 KB 390; 12 Tax Cas 657 United Kingdom circa 1924 LexisNexis / Westlaw flag 30
John Cooke & Co Pty Ltd v Commonwealth [1922] HCA 60; (1922) 31 CLR 394; 29 ALR 161 High Court of Australia Australia - Commonwealth 12 Dec 1922 AustLII flag 36
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
Lovell & Christmas, Ld v Commissioner of Taxes [1907] UKLawRpAC 56; [1908] AC 46 United Kingdom 31 Oct 1907 CommonLII flag 26
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 195
Grainger v Gough [1896] AC 325 United Kingdom circa 1896 LexisNexis / Westlaw flag 35

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