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Griffiths Hughes Ptys Ltd v FCT

[1950] HCA 14; 84 CLR 13; [1951] ALR 633; 9 ATD 316

High Court of Australia

Australia - Commonwealth

2nd June, 1950

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
War-time (Company) Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd	[1901] UKLawRpAC 20; [1901] AC 217		United Kingdom	20 May 1901	CommonLII		272
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII		252
Osborne v Commonwealth	[1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242	High Court of Australia	Australia - Commonwealth	31 May 1911	AustLII		115
Smith, Stone & Knight Ltd v Birmingham Corporation	[1939] 4 All ER 116; 104 JP 31		United Kingdom	circa 1939	LexisNexis		95
Molloy v Federal Commissioner of Land Tax	[1938] HCA 29; 59 CLR 608; [1938] ALR 328; 4 ATD 570	High Court of Australia	Australia - Commonwealth	17 May 1938	AustLII		19
English Scottish & Australian Bank Ltd v IRC	[1932] AC 238; [1931] All ER 212		United Kingdom	circa 1932	LexisNexis / Westlaw		17
R v Deputy Commissioner of Taxation for Western Australia Ex parte Benjamin Copley	[1923] ArgusLawRp 76; (1923) 30 ALR 86; [1923] ITDA 47	Argus Law Reports	Australia	14 Sep 1923	AustLII		9
Bankers and Traders' Insurance Co Ltd v FCT	[1946] HCA 39; 73 CLR 39; [1946] ALR 545; 8 ATD 203	High Court of Australia	Australia - Commonwealth	18 Oct 1946	AustLII		7
Associated Newspapers Ltd v FCT	[1944] HCA 24; 69 CLR 257; 7 ATD 406	High Court of Australia	Australia - Commonwealth	12 Sep 1944	AustLII		7
Warner Brothers First National Pictures Pty Ltd v FCT	[1945] HCA 44; 72 CLR 134; [1946] ALR 92; 8 ATD 1	High Court of Australia	Australia - Commonwealth	19 Dec 1945	AustLII		6
Carpenters Investment Trading Co Ltd v FCT	[1949] HCA 32; (1949) 79 CLR 341; [1949] ALR 720; 9 ATD 41	High Court of Australia	Australia - Commonwealth	9 Aug 1949	AustLII		4
Curzon Offices Ltd v IR Commrs	[1944] 1 All ER 606		United Kingdom	circa 1944	LexisNexis		4
(1918) 2 Ch 384	(1918) 2 Ch 384	Court of Chancery	United Kingdom	circa 1918	LexisNexis / Westlaw		2
Inland Revenue Commissioners v Terence Byron Ltd	(1945) 1 All ER 636		United Kingdom	circa 1945	LexisNexis		1

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