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NT95/291-294 and NT96/2-21 and Commissioner of Taxation   flag 

[1996] AATA 105; 32 ATR 1183
Administrative Appeals Tribunal
Australia
14th March, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s102M, s102R
Taxation Administration Act 1953 (Cth) s14ZL, s14ZY, s14ZZ

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Simto Resources Ltd v Normandy Capital Ltd [1993] FCA 468; 43 FCR 78; 115 ALR 609; (1993) 10 ACSR 776; 11 ACLC 856 Federal Court of Australia Australia - Commonwealth 17 Jun 1993 AustLII flag 41
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57

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