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QT94/64 and Commissioner of Taxation   flag 

[1995] AATA 109
Administrative Appeals Tribunal
Australia
24th April, 1995

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1936 (Cth) s82KZM, s169
Petroleum Retail Marketing Franchise Act 1980 (Cth) s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
W Wehbe Pty Ltd v Commissioner of Taxation (Cth) (1993) 27 ATR 172 Australia circa 1993 Legal Online / Westlaw flag 3
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
1 WLR 464; [1976] 1 All Er 503 1 WLR 464; [1976] 1 All ER 503 United Kingdom circa 1976 LexisNexis / Westlaw flag 4
Europa Oil (NZ) Ltd v Inland Revenue Commissioner [1976] 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
United Collieries Ltd v Inland Revenue Commissioners [1930] SC 215; (1929) 12 Tax Cas 1248 United Kingdom - Scotland circa 1929 flag 27
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Ounsworth v Vickers Ltd [1915] 3 KB 267-273 United Kingdom circa 1915 LexisNexis / Westlaw flag 2
AAT Case 10,147 30 ATR 1308 Australia circa 1929 Legal Online / Westlaw flag 1

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