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Executors of the Estate of Subrahmanyam and Commissioner of Taxation 2

[2001] AATA 405; 47 ATR 1127

Administrative Appeals Tribunal

Australia

14th May, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Dapper Coelho and Commissioner of Taxation	[2020] AATA 2474	Administrative Appeals Tribunal	Australia	27 Jun 2020	AustLII		4
Subrahmanyam and Commissioner of Taxation	[2002] AATA 1298; 51 ATR 1173	Administrative Appeals Tribunal	Australia	13 Dec 2002	AustLII		6

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37, s43
Domicile Act 1982 (Cth)	s6, s10
Income Tax Assessment Act 1936 (Cth)	s6
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Henderson v Henderson	[1965] 1 All ER 179		United Kingdom	circa 1965	LexisNexis		16
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII		199
R v Hammond	[1852] ER 1477		United Kingdom	circa 1852	CommonLII		1
Bellinz Pty Ltd v FCT	(1998) 98 ATC 4,634		Australia	circa 1946	IntelliConnect		2
FCT v McMahon	97 ATC 4,986		Australia	circa 1946	IntelliConnect		1

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