Federal Commissioner of Taxation v Whitfords Beach Pty Ltd

JurisdictionAustralia Federal only
Neutral Citation1982-0331 HCA A,[1982] HCA 8
Date1982
Year1982
CourtHigh Court

Get this document and AI-powered insights with a free trial of vLex and Vincent AI

Get Started for Free

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex

Unlock full access with a free 7-day trial

Transform your legal research with vLex

  • Complete access to the largest collection of common law case law on one platform

  • Generate AI case summaries that instantly highlight key legal issues

  • Advanced search capabilities with precise filtering and sorting options

  • Comprehensive legal content with documents across 100+ jurisdictions

  • Trusted by 2 million professionals including top global firms

  • Access AI-Powered Research with Vincent AI: Natural language queries with verified citations

vLex
59 cases
2 books & journal articles
  • Outside the Text: Inside the use of Extrinsic Materials in Statutory Interpretation
    • United Kingdom
    • Sage Federal Law Review No. 42-2, June 2014
    • June 1, 2014
    ...480 (Murphy J). 26 Wacando v Commonwealth (1981) 148 CLR 1, 25–6 (Mason J); Federal Commissioner of Taxation v Whitfords Beach Pty Ltd (1982) 150 CLR 355, 373–5 (Mason J); Wacal Developments Pty Ltd v Realty Developments (1978) 140 CLR 503, 509 (Gibbs J). 27 Symposium on Statutory Interpret......
  • Book Review THE LAW AND PRACTICE OF SINGAPORE INCOME TAX *
    • Singapore
    • Singapore Academy of Law Journal No. 2012, December - January 2012
    • December 1, 2012
    ...v Wernher[1956] 1 AC 58 (HL) (in The Law and Practice of Singapore Income Tax (LexisNexis, 2011) at pp 131–133) and Whitfords Beach(1982) 150 CLR 355 (HCA) (in The Law and Practice of Singapore Income Tax (LexisNexis, 2011) at pp 167–170). 16[1956] 1 AC 58 (HL). 17 Income Tax Act (Cap 134, ......