Cullen v. Trappell 80 A.T.C. 4185 ; Federal Commissioner of Taxation v. Slaven 84 A.T.C. 4077 ; Robert v. Collier's Bulk Liquid Transport Pty. Ltd. (1959) 33 V.L.R. 280 ; McLaurin v. Federal Commissioner of Taxation (1962) 104 C.L.R. 381 ; Hepples v. Federal Commissioner of Taxation 91 A.T.C. 4808 ;
Reuter v. Federal Commissioner of Taxation 93 A.T.C. 4037 ; Provan v. HCL Real Estate Ltd. & Ors 92 A.T.C. 4644 ; Herald & Weekly Times Ltd. v. Federal Commissioner of Taxation (1932) C.L.R.113 ; Harmer's case 91 A.T.C. 5000 ;