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DB Mahaffy and Associates Pty Ltd and Commissioner of Taxation 1

[2011] AATA 796

Administrative Appeals Tribunal

Australia

11th November, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mahaffy and Tax Practitioners Board	[2014] AATA 17	Administrative Appeals Tribunal	Australia	8 Jan 2014	AustLII		1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s2A, s43AA
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s5, s6, s17, s19, s31, s36, s62

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Williams and FCT	[2005] AATA 113; 58 ATR 1298	Administrative Appeals Tribunal	Australia	8 Feb 2005	AustLII		6
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		242
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		248
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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