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Published online by Cambridge University Press: 24 January 2025
1 West v. Commissioner of Taxation (N.S.W.) (1937) 56 C.L.R. 657.
2 (1946) 326 U.S. 572.
3 In re Foreman and Sons Pty. Ltd.; Uther v. Federal Commissioner of Taxation (1947) 74 C.L.R. 508.
4 (1955) C.L.R. 565, 597-598.
5 [1965] 3 W.L.R. 810, 814.
6 (1873) L.R. 6 H.L. 265, per Lord Cairns.
7 (1884) L.R. 9 A.C. 605.
8 [1966] 2 W.L.R. 288.
9 [1947] K.B. 130.
10 (1884) L.R. 9 A.C. 605.