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I can find no significant difference between the statutory provisions considered in that case and those of the Income War Tax Act which applied to the taxation year 1946. ...

In my view the statement referred to in sec. 60, ss. 2, is not to be considered otherwise than as an argument: it is clearly not evidence. ...

In this case a statement was filed by the executors and in accordance with section 22, the Minister assessed the duties he considered to be payable under the Act (including the item in question) and sent a notice of such assessment to the executors. ...

The point was considered, though in relation to a different statute, in Springman v. ...

But the instance is exceptional and farfetched, while for the purpose of classifying the tax, it is the general tendency of the impost which has to be considered. ...

For the purposes of the collection of succession duties, all sums, annuities or emoluments whatever owed by the insurer by reason of the death of the insured shall be considered as forming part of the estate of an insured, subject to any rights of community, if a community exists. ...

The word “arrangement” was considered by the Judicial Committee in Newton v. ...

  [10]                           In its decision, the Board acknowledged that the medicine was sold through Celgene’s head office in New Jersey and that, as the parties freely acknowledged, New Jersey would be considered the locus of the sale for commercial law purposes (PMPRB-07-D1-THALOMID).  ...

In that case, the High Court of Australia considered whether a statutory provision (the Trade Practices Act 1974, (Australia) 1974) which required documents and information to be furnished to the Commission on Trade Practices was subject to these rights and privileges. ...

The word “arrangement” was considered by the Judicial Committee in Newton v Commissioner of Taxation of the Commonwealth of Australia, [1958] 2 All ER 759. ...