Commissioner of Taxation v Prestige Motors Pty Ltd
Jurisdiction | Australia Federal only |
Neutral Citation | [1994] HCA 39,1994-0907 HCA A |
Date | 1994 |
Court | High Court |
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22 cases
- Deputy Commissioner of Taxation v Richard Walter Pty Ltd
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Commissioner of Taxation v Ryan
...8 F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 ; Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1; Prestige Motors Pty Ltd v Commissioner of Taxation (1993) 47 FCR 138; Webb v Commissioner of Taxation (No 2) (1993) 47 FCR 394; Stuart (......
- Australia and New Zealand Banking Group Ltd v Commissioner of Taxation (Cth)
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BBlood Enterprises Pty Ltd v Commissioner of Taxation
...the assessment to which it relates is an assessment of that person to tax: Federal Commissioner of Taxation v Prestige Motors Pty Ltd [1994] HCA 39; 181 CLR 1 at 14 (Mason CJ and Brennan, Deane, Gaudron and McHugh JJ). That submission should be accepted if, by it, what the Commissioner mean......
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