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Taxpayer and Commissioner of Taxation   flag 

[2004] AATA 1395; 58 ATR 1152
Administrative Appeals Tribunal
Australia
24th December, 2004

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Acquisition of Land Act 1967 (Qld) s23, s26, s28
Water Act 2000 (Qld)
Water Resources Act 1989 (Qld)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
Commissioner of Taxation v CSR Ltd [2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559 Federal Court of Australia Australia - Commonwealth 26 Oct 2000 AustLII flag 22
Commissioner of Taxation v Northumberland Development Co Pty Ltd (1995) 59 FCR 103; 138 ALR 89; (1995) 31 ATR 161 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 22
Federal Wharf Co Ltd v Deputy FCT [1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70 High Court of Australia Australia - Commonwealth 22 Sep 1930 AustLII flag 34
Haig v FCT (1994) 29 ATR 619 Australia circa 1994 Legal Online / Westlaw flag 3
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Pigott and the Great Western Railway Co, In re [1881] UKLawRpCh 125; (1881) 18 Ch D 146 Court of Chancery United Kingdom 2 May 1881 CommonLII flag 19
Whitaker v FCT [1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219 Federal Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 31

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