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Boyd and Commissioner of Taxation   flag 

[2013] AATA 494
Administrative Appeals Tribunal
Australia
12th July, 2013

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43AA
Income Tax Assessment Act 1936 (Cth) s1, s6, s23AD, s23AG
Income Tax Assessment Act 1997 (Cth) s2.35
Taxation Administration Act 1953 (Cth) s14ZW, s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Scarfe v The FCT [1920] ArgusLawRp 104; (1921) 27 ALR 114 Argus Law Reports Australia 27 Sep 1920 AustLII flag 51
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
Taylor v Public Service Board (NSW) [1976] HCA 36; (1976) 137 CLR 208; (1976) 10 ALR 211; 50 ALJR 705 High Court of Australia Australia - Commonwealth 25 Jun 1976 AustLII flag 184
Herbert Adams Pty Ltd v FCT [1932] HCA 27; (1932) 47 CLR 222; 2 ATD 31 High Court of Australia Australia - Commonwealth 4 Aug 1932 AustLII flag 89
McClelland v Northern Ireland General Health Services Board [1957] 2 All ER 129 United Kingdom circa 1957 LexisNexis flag 21
1 WLR 594 1 WLR 594 United Kingdom circa 1998 LexisNexis / Westlaw flag 4

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