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Lean v Commissioner of Taxation 3

[2010] FCAFC 1; (2010) 181 FCR 589; (2010) 75 ATR 213; [2010] ATC 20-159

Federal Court of Australia

Australia - Commonwealth

28th January, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Shail Superannuation Fund and Commissioner of Taxation	[2011] AATA 940	Administrative Appeals Tribunal	Australia	23 Dec 2011	AustLII		2
Burton v Commissioner of Taxation	[2018] FCA 1857	Federal Court of Australia	Australia - Commonwealth	27 Nov 2018	AustLII		2
Roberts v Commissioner of Inland Revenue	[2018] NZHC 2153	High Court of New Zealand	New Zealand	21 Aug 2018	NZLII		1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Income Tax Assessment Act 1936 (Cth)	s45, s51AAA
Income Tax Assessment Act 1997 (Cth)	s1.2, s2.5, s4.5
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
FCT v Lean	[2009] FCA 490; [2009] ATC 20-102; 73 ATR 34	Federal Court of Australia	Australia - Commonwealth	14 May 2009	AustLII		2
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Roberts v Commissioner of Inland Revenue	[2018] NZHC 2153	High Court of New Zealand	New Zealand	21 Aug 2018	NZLII		1

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