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Zoffanies Pty Ltd and Commissioner of Taxation   flag  2

[2002] AATA 758; 50 ATR 1192
Administrative Appeals Tribunal
Australia
4th September, 2002

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d" [2008] JlATaxTA 1 Carbone, Domenic Australia circa 2008 AustLII flag
"The Administrative Appeals Tribunal" [2003] AdminRw 5 (2003) 55 Admin Review 23 Editors Australia circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill 1990 (Cth)
Income Tax Assessment Act 1936 (Cth) s1, s170, s177A, s177C, s177D, s177F
Taxation Laws Amendment Act 1990 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
(2001) 179 ALR 625 (2001) 179 ALR 625 Australia circa 2001 LexisNexis AU flag 12
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314 Australia circa 1987 LexisNexis AU flag 47
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47

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