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Lees & Leech Pty Ltd v Commissioner of Taxation

Cited authorities 25 Cited in 14 Precedent Map Related
Vincent
JurisdictionAustralia Federal only
Neutral Citation1997-0526 FCA A
Date1997
Year1997
CourtFederal Court
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5 cases
  • Spriggs v Commissioner of Taxation; Riddell v Commissioner of Taxation
    • Australia
    • High Court
    • 18 Junio 2009
    ... ... See also, eg, Westfield Ltd v Commissioner of Taxation (1991) 28 FCR 333 at 343 per Hill J; Lees & Leech Pty Ltd v Commissioner of Taxation (1997) 73 FCR 136 at 147 per Hill J. See further Scales v George Thompson & Co Ltd (1927) 13 TC 83 at ... ...
  • TEC Desert Pty Ltd v Commissioner of State Revenue
    • Australia
    • High Court
    • 15 Diciembre 2010
    ...Australian Provincial Assurance Co Ltd v Coroneo (1938) 38 SR (NSW) 700 at 712–713; Lees & Leech Pty Ltd v Commissioner of Taxation (1997) 73 FCR 136 at 43 cf Akiba v Queensland (No 2) (2010) 270 ALR 564 at 768–769 [876]–[877]. 44 (2002) 209 CLR 651 at 665 [40]; [2002] HCA 43. 45 See Con-St......
  • Watson v Deputy Commissioner of Taxation
    • Australia
    • Federal Court
    • Invalid date
  • Watson v Deputy Commissioner of Taxation
    • Australia
    • Federal Court
    • 8 Agosto 2008
    ...cited Kidston Goldmines Ltd v Federal Commissioner of Taxation (1991) 30 FCR 77 cited Lees & Leech Pty Ltd v Commissioner of Taxation (1997) 73 FCR 136 Warner Music Pty Ltd v Commissioner of Taxation (1996) 70 FCR 197 cited Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 cited G.......
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2 firm's commentaries
  • Fixtures and the Personal Properties Act 2009 (Cth) - Maintaining the status quo
    • Australia
    • Mondaq Australia
    • 18 Abril 2012
    ...4North Shore Gas Co Ltd v Cmr of Stamp Duties (NSW) (1940) 63 CLR 52 at 68 (Dixon J); Lees & Leech Pty Ltd v Cmr of Taxation (1997) 73 FCR 136, 149 (Hill J); Wake v Hall (1883) LR 8 App Cas 195 at 203 (Lord Blackburn) cf Canadian Imperial Bank of Commerce v Nelson (1988) 68 Sask R 278; ......
  • Fixtures and the Personal Property Securities Act: maintaining the status quo
    • Australia
    • Mondaq Australia
    • 11 Enero 2012
    ...(1940)63 CLR 52 at 68; [1940]ALR 145; (1940) 40 SR (NSW) 110; BC4000022 (Dixon J); Lees & Leech Ply Ltd v Commissioner of Taxation (1997) 73 FCR 136 at 149; 97 ATC 4407; 36 ATR 127; BC9702029 (Hill J); Hake v Hall (1883) LR 8 App Cas 195 at 203 (Lord Blackburn): compare Canadian Imperia......

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