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Wheat Pool of Western Australia, Trustees of the v Taxation, Commissioner of

[1931] WALawRp 15; (1931) 1 ATD 231; (1931) 34 WALR 53

Australia - Western Australia

14th September, 1931

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act, 1928 (Cth)
Registration of Firms Act, 1897 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jones v South-West Lancashire Coal Owners Association Ltd	[1927] AC 827; (1927) 11 Tax Cas 790		United Kingdom	circa 1927	LexisNexis / Westlaw		27
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		30
Alexander Tennant v Robert Sinclair Smith	[1892] UKHL 1; (1892) 3 Tax Cas 158; [1892] AC 150	House of Lords	United Kingdom	14 Mar 1892	BAILII		20
14 AC 381	14 AC 381		United Kingdom	circa 1924	LexisNexis / Westlaw		15

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