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Starr and Commissioner of Taxation   flag 

[2005] AATA 797; 61 ATR 1001
Administrative Appeals Tribunal
Australia
19th August, 2005

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s37
Acts Interpretation Act 1901 (Cth) s33
Income Tax Assessment Act 1936 (Cth) s177A, s177D
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
Krampel Newman Partners Pty Ltd v Commissioner of Taxation (No 2) [2003] FCA 123; (2003) 126 FCR 561; 52 ATR 239 Federal Court of Australia Australia - Commonwealth 28 Feb 2003 AustLII flag 7
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
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
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
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
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
FCT v Trautwein [1936] HCA 48; (1936) 56 CLR 211; (1936) 4 ATD 92 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 27
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 80
Vincent v Commissioner of Taxation (Cth) (2002) 50 ATR 20 Australia circa 2002 Legal Online / Westlaw flag 13
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation (1983) 70 FLR 447; (1983) 44 ALR 607 Australia circa 1983 Legal Online / Westlaw flag 98
Eisner v FCT (1971) 2 ATR 3; (1971) 45 ALJR 110 Australia circa 1971 Legal Online / Westlaw flag 17
FCT v Consolidated Press Holdings Ltd (2001) 179 ALR 625 Australia circa 2001 LexisNexis AU flag 12
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107

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