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Guissouma and Commissioner of Taxation   flag 

[2013] AATA 875
Administrative Appeals Tribunal
Australia
9th December, 2013

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth) s18
Superannuation Act 1976 (Cth) s6
Superannuation Act 1990 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Hafza v Director-General of Social Security (1985) 6 FCR 444 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 194
Norman v Norman (1969) 16 FLR 231 Australia circa 1969 Legal Online / Westlaw flag 215
Lombardo v FCT [1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 112
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
Judd v Judd (1957) 75 WN (NSW) 147 Australia - New South Wales circa 1957 flag 141
Keil v Keil [1947] VR 383 Australia - Victoria circa 1947 LexisNexis AU flag 65
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Inland Revenue Commissioners v Lysaght [1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385 United Kingdom circa 1928 LexisNexis / Westlaw flag 376

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