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Moignard and Commissioner of Taxation (Taxation)   flag 

[2017] AATA 1661
Administrative Appeals Tribunal
Australia
6th October, 2017

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95, s97, s101
Income Tax Assessment Act 1997 (Cth) s6.5
Taxation Administration Act 1953 (Cth) s14ZW, s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
Moignard and Commissioner of Taxation (Taxation) [2015] AATA 841 Administrative Appeals Tribunal Australia 30 Oct 2015 AustLII flag 1
Commissioner of Taxation v Moignard [2015] FCA 143; (2015) 228 FCR 456; (2015) 65 AAR 251; (2015) 146 ALD 142 Federal Court of Australia Australia - Commonwealth 3 Mar 2015 AustLII flag 5
Moignard and Commissioner of Taxation [2014] AATA 342 Administrative Appeals Tribunal Australia 30 May 2014 AustLII flag 3
Aon Risk Services Australia Ltd v Australian National University [2009] HCA 27; (2009) 239 CLR 175; (2009) 258 ALR 14; (2009) 83 ALJR 951 High Court of Australia Australia - Commonwealth 5 Aug 2009 AustLII flag 4023
FCT v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Federal Court of Australia Australia - Commonwealth 15 Mar 2005 AustLII flag 36
McLean v Commissioner of Taxation [1996] FCA 1459; (1996) 66 FCR 106; 32 ATR 647 Federal Court of Australia Australia - Commonwealth 10 May 1996 AustLII flag 8
McLean v FCT (1996) 66 FCR 105 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 1
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation [1991] FCA 506; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257 Federal Court of Australia Australia - Commonwealth 30 Oct 1991 AustLII flag 92
Westfield Ltd v Commissioner of Taxation [1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398 Federal Court of Australia Australia - Commonwealth 27 Mar 1991 AustLII flag 65
Vegners v FCT (1991) 21 ATR 1347 Australia circa 1991 Legal Online / Westlaw flag 11
Commissioner of Taxation v Cooling (1990) 22 FCR 43 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 1
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd (Broomhead's case) [1985] VicRp 88; [1985] VR 891; (1985) 9 ACLR 593; (1985) 3 ACLC 355 Australia - Victoria 3 Aug 1985 AustLII flag 77
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Clough and Rogers v Frog (1974) 4 ALR 615; (1974) 48 ALJR 481 Australia circa 1974 LexisNexis AU flag 157
Lady Naas v Westminster Bank Ltd [1940] AC 366 United Kingdom circa 1940 LexisNexis / Westlaw flag 49

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