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KKQY and Commissioner of Taxation (Taxation)   flag 

[2019] AATA 204
Administrative Appeals Tribunal
Australia
19th February, 2019

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s109D, s109E, s109N
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
Martech International v Energy World Corporation [2006] FCA 1004 Federal Court of Australia Australia - Commonwealth circa 2006 AustLII flag 15
Hart v Commissioner of Taxation [2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 105
[2002] CLR 520 [2002] CLR 520 Australia - Commonwealth circa 2002 Legal Online / Westlaw flag 1
BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164; (2001) 46 ATR 347 Federal Court of Australia Australia - Commonwealth 2 Mar 2001 AustLII flag 107
Concut Pty Ltd v Worrell [2000] HCA 64; (2000) 176 ALR 693; (2000) 75 ALJR 312; (2000) 103 IR 160; (2000) 21 Leg Rep 30; (2000) 49 AILR 4-436 High Court of Australia Australia - Commonwealth 14 Dec 2000 AustLII flag 538
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
Seven Cable Television Pty Ltd v Telstra Corporation Ltd [2000] FCA 350; (2000) 171 ALR 89 Federal Court of Australia Australia - Commonwealth 27 Mar 2000 AustLII flag 27
Quinn v Jack Chia (Australia) Ltd [1992] VicRp 37; [1992] 1 VR 567; (1991) 43 IR 91 Australia - Victoria 15 Aug 1991 AustLII flag 161
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Tallerman & Co Pty Ltd v Nathan's Merchandise (Victoria) Pty Ltd [1957] HCA 10; (1957) 98 CLR 93; [1957] ALR 1198 High Court of Australia Australia - Commonwealth 18 Feb 1957 AustLII flag 279
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
[1936] Act 21 [1936] Act 21 United Kingdom circa 1936 flag 1
Federated Mutual Insurance Co of Australia Ltd v Sabine [1920] SALawRp 21; [1920] SALR 284 Supreme Court of South Australia Australia - South Australia 20 Oct 1920 AustLII flag 19
Morris v Baron & Co [1918] AC 1; [1917] WN 297 United Kingdom circa 1918 LexisNexis / Westlaw flag 177

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