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Taxpayer and Commissioner of Taxation   flag  2

[2013] AATA 394
Administrative Appeals Tribunal
Australia
22nd March, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tan and Commissioner of Taxation (Taxation) [2016] AATA 1062 Administrative Appeals Tribunal Australia 21 Dec 2016 AustLII flag 1
ZKBN and Commissioner of Taxation [2013] AATA 604 Administrative Appeals Tribunal Australia 27 Aug 2013 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s35
Domicile Act 1982 (Cth) s10
Income Tax Assessment Act 1936 (Cth) s6
International Tax Agreements Act 1953 (Cth) s4
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Re Kirby and Collector of Customs (1989) 20 ALD 369 Australia circa 1989 LexisNexis AU flag 26
Minister for Immigration and Ethnic Affairs v Pochi (1980) 4 ALD 139 Australia circa 1980 LexisNexis AU flag 3914
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 flag 248
Henderson v Henderson [1965] 1 All ER 179 United Kingdom circa 1965 LexisNexis flag 16
Commissioner of Taxation v Miller [1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333 High Court of Australia Australia - Commonwealth 15 Aug 1946 AustLII flag 199
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457

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