Smith v West Australian Trustee Executor & Agency Company Ltd
| Jurisdiction | Australia Federal only |
| Neutral Citation | [1950] HCA 32,1950-0906 HCA A |
| Year | 1950 |
| Date | 1950 |
| Court | High Court |
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4 cases
- Lutheran Church of Australia South Australia District Incorporated v Farmers' Co-Operative Executors and Trustees Ltd
- Union Trustee Company of Australia Ltd v Federal Commissioner of Taxation
- Stratton v Simpson
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Navy Health Limited v Deputy Commissioner of Taxation
...only. It is sufficient to refer to A-G (NSW) v Adams (1908) 7 CLR 100 and to Smith v West Australian Trustee Executor & Agency Co Ltd (1950) 81 CLR 320 in this respect. I consider that this requirement informs the construction of s 65J(1)(b) of the FBTA Act, although I note that many of the......