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NT86/8760 and Commissioner of Taxation   flag 

[1988] AATA 269; 19 ATR 3905
Administrative Appeals Tribunal
Australia
8th September, 1988

Legislation Cited

Legislation Name Provision
Bills of Exchange Act 1909 (Cth) s25, s32, s33
Income Tax Assessment Act 1936 (Cth) s25A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
K D Morris & Sons Pty Ltd (In Liq) v Bank of Queensland Ltd [1980] HCA 20; (1980) 146 CLR 165 High Court of Australia Australia - Commonwealth 24 Jul 1980 AustLII flag 26
Beazley v IRC (NZ) (1980) 10 ATR 619 Australia circa 1980 Legal Online / Westlaw flag 2
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
FCT v Williams [1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611 High Court of Australia Australia - Commonwealth 1 Nov 1972 AustLII flag 46
Chow Yoong Hong v Choong Fah Rubber Manufactory [1961] UKPC 51; [1962] AC 209; (1961) 2 All ER 1163 Privy Council United Kingdom 4 Dec 1961 BAILII flag 34
Lomax v Peter Dixon and Son [1943] KB 671 United Kingdom circa 1943 LexisNexis / Westlaw flag 20
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
71 ALR 32 71 ALR 32 Australia circa 1961 LexisNexis AU flag 1
Olds Discount Co Ltd v John Playfair Ltd C19383 3 All ER 275 United Kingdom circa 1961 LexisNexis flag 10

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