Western Australian Trustee Executor and Agency Co Ltd v Commissioner of State Taxation (WA)
[1980] HCA 50
Citation 1
…The authors go on to cite Gibbs J in Western Australian Trustee Executor and Agency Co Ltd v Commissioner of State Taxation of WA [1980] HCA 50; (1980) 147 CLR 119 at 126, where His Honour said:…
University of New South Wales v Moorhouse
[1975] HCA 26
Citation 2
…55. The authorities suggest the word "authority" should be given its ordinary meaning (see University of New South Wales v Moorhouse [(1975) [1975] HCA 26; 133 CLR 1] at 12-13) as including "sanction, approve, countenance". In my view it would be at best absurd to suggest that a group like the Coles Myer Group m…
NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation
[1956] HCA 80
Citation 3
…ession required reference to authority. As Phillips JA pointed out in Powley at 153, citing Kitto J in NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; (1956) 94 CLR 509 at 511-512, and Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 at 287, the question whether the words in a…
Federal Commissioner of Taxation v Broken Hill South Ltd
[1941] HCA 33
Citation 4
…issue as to what is the ordinary meaning of the expression is a question of fact (see Phillips JA at 153 of Powley , citing FCT v Broken Hill South [1941] HCA 33; (1941) 65 CLR 150 and other authorities). Accordingly, leave to appeal will be granted on the ground that there was no "debt owing" by the subsidiarie…
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd
[1920] HCA 54
Citation 5
…s Duty Act 1982 (Vic) s10(1) Powley v. Crimes Compensation Tribunal (1996) 11 VAR 146 Amalgamated Society of Engineers v. Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129 Western Australian Trustee Executor and Agency Co Ltd v. Commissioner of State Taxation of WA [1980] HCA 50; (1980) 147 CLR 119 Re A…
Collector of Customs v Pozzolanic Enterprises Pty Ltd
[1993] FCA 456
Citation 6
…NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; (1956) 94 CLR 509 at 511-512, and Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 at 287, the question whether the words in a statutory provision are used otherwise than with their ordinary and natural meaning is a question of law. T…