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Co and Commissioner of Taxation

[1999] AATA 649; 42 ATR 1181

Administrative Appeals Tribunal

Australia

31st August, 1999

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37, s42D
Fringe Benefits Tax Assessment Act 1986 (Cth)	s136, s148
Income Tax Assessment Act 1936 (Cth)	s82, s145, s148
Income Tax Assessment Act 1997 (Cth)	s5.1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation	[1999] FCA 1060	Federal Court of Australia	Australia - Commonwealth	4 Aug 1999	AustLII		2
(1988) 165 CLR 513	(1988) 165 CLR 513		Australia - Commonwealth	circa 1988	Legal Online / Westlaw		2
Nowegijick v R	[1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20	Supreme Court of Canada	Canada	25 Jan 1983	Supreme Court of Canada		60
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
(1979) 43 FLR 217	(1979) 43 FLR 217		Australia	circa 1979	Legal Online / Westlaw		34
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
Texas Land and Mortgage Co v Holtham	3 Tax Cas 255; (1894) 63 LJQB 496		United Kingdom	circa 1894			6

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