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QT94/179 and Commissioner of Taxation   flag 

[1995] AATA 80
Administrative Appeals Tribunal
Australia
27th March, 1995

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s25, s37
The Act (Cth)
Income Tax Assessment Act 1936 (Cth) s6
Taxation Administration Act 1953 (Cth) s14ZZJ
Wool Realization Act 1945 (Cth)
Wool Realization (Distribution of Profits) Act 1948 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
AAT Case 10,093 30 ATR 1224 Australia Legal Online / Westlaw flag 1
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
A L Hamblin Equipment Pty Ltd v FCT [1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797 High Court of Australia Australia - Commonwealth 31 Jan 1974 AustLII flag 15
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
FCT v Squatting Investment Co Ltd [1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36 Privy Council Australia - Commonwealth 21 Jan 1954 AustLII flag 25
(1954) 86 CLR 413 (1954) 86 CLR 413 Australia - Commonwealth circa 1954 Legal Online / Westlaw flag 1
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Atkinson v FCT [1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 15
86 CLR 554 86 CLR 554 Australia - Commonwealth circa 1974 Legal Online / Westlaw flag 1
88 CLR 413-4 88 CLR 413-4 Australia - Commonwealth circa 1974 Legal Online / Westlaw flag 1
R v Savage (1983) 83 DTC 5409 Canada circa 1983 flag 5
Stedeford v Beloe [1932] AC 388; 16 Tax Cas 505 United Kingdom circa 1932 LexisNexis / Westlaw flag 14
Seymour v Reed [1927] AC 554 United Kingdom circa 1927 LexisNexis / Westlaw flag 18
Blakiston v Cooper [1909] AC 104 United Kingdom circa 1909 LexisNexis / Westlaw flag 15
Herbert v McQuade [1901] UKLawRpKQB 159; [1902] 2 KB 631; 4 Tax Cas 489 United Kingdom 20 Jul 1901 CommonLII flag 26

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