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Applicant 6115 of 2013 and Commissioner of Taxation   flag 

[2015] AATA 244
Administrative Appeals Tribunal
Australia
23rd April, 2015

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43AA
Income Tax Assessment Act 1936 (Cth) s1, s8, s45, s100
Income Tax Assessment Act 1997 (Cth) s2.5, s4.5
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.5
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re A Debtor [1937] Ch 156; [1937] 1 All ER 1 Court of Chancery United Kingdom circa 1937 LexisNexis / Westlaw flag 34
Guest v FCT [2007] FCA 193; (2007) 65 ATR 815 Federal Court of Australia Australia - Commonwealth 23 Feb 2007 AustLII flag 18
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
FCT v Jones (2002) 117 FCR 95 Federal Court of Australia Australia circa 2002 Legal Online / Westlaw flag 5
FCT v Anovoy Pty Ltd [2001] FCA 447; (2001) 47 ATR 51 Federal Court of Australia Australia - Commonwealth 23 Apr 2001 AustLII flag 8
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Oates v Commissioner of Taxation [1990] FCA 726; (1990) 27 FCR 289; 99 ALR 167; (1990) 21 ATR 1165 Federal Court of Australia Australia - Commonwealth circa 1990 AustLII flag 40
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 48
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Israel v Foreshore Properties Pty Ltd (1980) 30 ALR 631; (1980) 54 ALJR 421 Australia circa 1980 LexisNexis AU flag 45

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