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Brazil and Commissioner of Taxation 2

[2012] AATA 192

Administrative Appeals Tribunal

Australia

4th April, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wainwright and Commissioner of Taxation (Taxation)	[2019] AATA 333	Administrative Appeals Tribunal	Australia	5 Mar 2019	AustLII		1
Vuong and Commissioner of Taxation	[2014] AATA 402	Administrative Appeals Tribunal	Australia	23 Jun 2014	AustLII

Legislation Cited

Legislation Name	Provision
Appeals Tribunal Act 1975 (Cth)	s37
Acts Interpretation Act 1901 (Cth)	s25D
Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)	s1, s10, s19, s31, s34, s35D, s45, s62
Taxation Administration Act 1953 (Cth)	s2, s10
Regulations (Cth)	s2.84, s3.04, s3.06, s3.07
Superannuation Industry (Supervision) Regulations 1994 (Cth)	s304

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		136
Mahony v Commissioner of Taxation	(1967) 41 ALJR 232; 14 ATD 519; (1967) 10 AITR 463		Australia	circa 1967			36
Scott v FCT (No 2)	(1966) 177 CLR 514		Australia - Commonwealth	circa 1966	Legal Online / Westlaw		2
Scott v Commissioner of Taxation (Cth) (No 2)	(1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290		Australia	circa 1966			141
Mahoney v FCT	[1966] ALR 888; (1965) 13 ATD 519; (1965) 39 ALJR 62; (1965) 9 AITR 513		Australia	circa 1965	LexisNexis AU		22

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