Imperial Chemical Industries of Australia and New Zealand Ltd v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation[1970] HCA 9,1970-0325 HCA A
Date1970
CourtHigh Court
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4 cases
  • Federal Commissioner of Taxation v Ici Australia Ltd
    • Australia
    • High Court
    • Invalid date
  • Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
    • Malaysia
    • High Court (Malaysia)
    • 1 January 2016
  • Cole Bros. Ltd v Phillips
    • United Kingdom
    • House of Lords
    • 11 March 1982
    ...14Reference was also made to a number of Australian cases including I.C.I. (Australia & N.Z.) Ltd. v. Federal Commissioner of Taxation (1970) 120 CLR 396, (1970) 1 ATR 450. Here appellants' counsel rightly stressed that caution is required since the statutory context in Australia differs fr......
  • ZF v Comptroller of Income Tax
    • Singapore
    • Court of Appeal (Singapore)
    • 15 December 2010
    ...875 (refd) Imperial Chemical Industries of Australia and New Zealand Ltd v Commissioner of Taxation of the Commonwealth of Australia (1970) 120 CLR 396 (refd) IRC v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 (refd) J Lyons & Co Ltd v AG [1944] Ch 281 (refd) Jarrold (Inspector of Ta......

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