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Yacoub and Commissioner of Taxation

[2012] AATA 401

Administrative Appeals Tribunal

Australia

29th June, 2012

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
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
Amadio Pty Ltd v Henderson	[1998] FCA 823; (1998) 81 FCR 149	Federal Court of Australia	Australia - Commonwealth	14 Jul 1998	AustLII		78
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII		592
Birtchnell v Equity Trustees, Executors and Agency Co Ltd	[1929] HCA 24; (1929) 42 CLR 384; 35 ALR 273; (1929) 3 ALJR 236; 61 ATPR (Digest) 46-094	High Court of Australia	Australia - Commonwealth	15 Oct 1929	AustLII		272
Fenston v Johnston	(1940) 23 Tax Cas 29		United Kingdom	circa 1940			9
Momentum Productions Pty Ltd v Lewarne	[2009] FCAFC 30; (2009) 174 FCR 268; (2009) 254 ALR 471	Federal Court of Australia	Australia - Commonwealth	19 Mar 2009	AustLII		10
National Insurance Co of New Zealand Ltd v Bray	[1934] NZLR 67		New Zealand	circa 1934	LexisNexis		3
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII		522
Whywait Pty Ltd v Davison	[1997] 1 Qd R 225		Australia - Queensland	circa 1997	LexisNexis AU		21

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