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Luke and Commissioner of Taxation   flag 

[2011] AATA 801
Administrative Appeals Tribunal
Australia
14th November, 2011

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s82, s130
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Applicant and Commissioner of Taxation [2005] AATA 583; 59 ATR 1161 Administrative Appeals Tribunal Australia 20 Jun 2005 AustLII flag 2
Dibb v Commissioner of Taxation [2004] FCAFC 126; (2004) 136 FCR 388; (2004) 207 ALR 151; (2004) 55 ATR 786; [2004] ALMD 5780 Federal Court of Australia Australia - Commonwealth 13 May 2004 AustLII flag 143
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
Commissioner of Taxation v Scully [2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 99
McMahon and Commissioner of Taxation [1999] AATA 5; (1999) 41 ATR 1056 Administrative Appeals Tribunal Australia 11 Jan 1999 AustLII flag 3
Re Taxation Appeals [1992] AATA 23; (1992) 23 ATR 1011 Administrative Appeals Tribunal Australia 23 Jan 1992 AustLII flag 1
Graham v Robinson [1992] VicRp 18; (1992) 1 VR 279 Australia - Victoria 8 Feb 1991 AustLII flag 18
McIntosh v Commissioner of Taxation (1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13 Australia circa 1979 LexisNexis AU flag 107
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
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

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