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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 † 
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 195
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
Commissioner of Taxes v Melbourne Trust [1914] UKLawRpAC 41; [1914] AC 1001 United Kingdom 24 Jul 1914 CommonLII flag 45
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
Grainger v Gough [1896] AC 325 United Kingdom circa 1896 LexisNexis / Westlaw flag 35
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
Lovell & Christmas, Ld v Commissioner of Taxes [1907] UKLawRpAC 56; [1908] AC 46 United Kingdom 31 Oct 1907 CommonLII flag 26
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

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