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AX01C and AX01D and Commissioner of Taxation

[2001] AATA 996; 48 ATR 1200

Administrative Appeals Tribunal

Australia

5th December, 2001

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s9.5, s17.1
Taxation Administration Act 1953 (Cth)	s14ZZE

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		175
Doherty v FCT	[1933] HCA 10; 48 CLR 1; 2 ATD 272	High Court of Australia	Australia - Commonwealth	12 Apr 1933	AustLII		7
Re Reynolds; Everist v Colclough	[1942] VicLawRp 20; [1942] VLR 158; [1942] ALR 251		Australia - Victoria	26 May 1942	AustLII		5
Rutherford v CIR	[1965] NZLR 444		New Zealand	circa 1965	LexisNexis		1
Public Trustee v Jex-Blake (No 2) SC Wellington	[1939] NZGazLawRp 25; [1939] NZLR 256; (1939) 39 GLR 159	New Zealand Gazette Law Reports	New Zealand	18 Apr 1939	NZLII		2
Re Nairn	[1935] NZLR S134		New Zealand	circa 1935	LexisNexis		1
Upton v Brown	[1884] UKLawRpCh 90; (1884) 26 Ch D 588	Court of Chancery	United Kingdom	22 Mar 1884	CommonLII		11

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