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LQNN and Commissioner of Taxation (Taxation)   flag 

[2020] AATA 1915
Administrative Appeals Tribunal
Australia
24th June, 2020

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8, s166, s167
Income Tax Assessment Act 1997 (Cth) s9.5, s59.30
Taxation Administration Act 1953 (Cth) s5, s6, s7, s10, s14ZY

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mathoura Property Pty Ltd v FCT [2013] AATA 922; (2013) 97 ATR 1059 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 2
Donald Financial Enterprises Pty Ltd v APIR Systems Ltd (2008) 67 ACSR 219; [2008] FCA 1112 Federal Court of Australia Australia - Commonwealth circa 2008 LexisNexis AU flag 4
Reiter v Commissioner of Taxation [2001] FCA 1068; (2001) 113 FCR 492; (2001) 47 ATR 533 Federal Court of Australia Australia - Commonwealth 8 Aug 2001 AustLII flag 6
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
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 116
Commissioner of Taxation v Scully [2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 101
Zobory v FCT [1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412 Federal Court of Australia Australia - Commonwealth 1 May 1995 AustLII flag 52
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Muschinski v Dodds [1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52 High Court of Australia Australia - Commonwealth 6 Dec 1985 AustLII flag 1275
Calverley v Green [1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940 High Court of Australia Australia - Commonwealth 6 Dec 1984 AustLII flag 868
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
Chase Manhattan Bank NA v Israel-British Bank (London) Ltd [1981] Ch 105; [1980] QB 677 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 246
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
Sinclair v Brougham [1914] UKLawRpAC 8; [1914] AC 398; [1914-15] All ER 622 United Kingdom 12 Feb 1914 CommonLII flag 160
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107

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