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Re Martinazzo and FCT

[2009] AATA 63; (2009) 72 ATR 184; [2009] ATC 10-075

Administrative Appeals Tribunal

Australia

30th January, 2009

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s90, s92
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
Hart v FCT	(2003) 131 FCR 2003	Federal Court of Australia	Australia	circa 2003	Legal Online / Westlaw		19
Danmark Pty Ltd v FCT	(1944) 7 ATD 333; (1944) 2 AITR 517		Australia	circa 1944			67
Commissioner of Taxation v Dixon (Trustee)	[2007] FCA 1079	Federal Court of Australia	Australia - Commonwealth	25 Jul 2007	AustLII		9
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII		107
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		452
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII		251

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