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Douglas v Commissioner of Taxation   flag  3

[2020] AATA 494
Administrative Appeals Tribunal
Australia
13th March, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Douglas [2020] FCAFC 220; (2020) 282 FCR 204 Federal Court of Australia Australia - Commonwealth 4 Dec 2020 AustLII flag 13
Burns and Commissioner of Taxation [2020] AATA 671 Administrative Appeals Tribunal Australia 25 Mar 2020 AustLII flag 5
GDGR and Commissioner of Taxation [2020] AATA 766 Administrative Appeals Tribunal Australia 30 Mar 2020 AustLII flag 2

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s2, s2B, s7, s46
Defence Force Retirement and Death Benefits Act 1973 (Cth) s30, s31, s34, s35, s125
Governance of Australian Government Superannuation Schemes Act 2011 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s175A, s204
Income Tax Assessment Act 1997 (Cth) s2.25, s5.5, s6.5, s30.1
Legislation Act 2003 (Cth) s12, s13
Migration Act 1958 (Cth) s501
Superannuation Industry (Supervision) Act 1993 (Cth) s10, s307
Taxation Administration Act 1953 (Cth) s5, s10, s12, s14ZY, s14ZZ, s14ZZK, s14ZZL, s15, s18
Veterans’ Entitlements Act 1986 (Cth)
Competition and Consumer Regulations 2010 (Cth)
Regulations (Cth) s3.07
Superannuation Industry (Supervision) Regulations 1994 (Cth)
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018 (Cth) s70
A New Tax System (Australian Business Number) Regulations 1999 (Cth)
Income Tax Assessment Regulations 1997 (Cth)
Superannuation Industry (Supervision) (Transitional Provisions) Regulations 1993 (Cth)
Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (Cth) s2
Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
SAS Trustee Corporation v Miles [2018] HCA 55; (2018) 265 CLR 137; (2018) 361 ALR 206; (2018) 92 ALJR 1064 High Court of Australia Australia - Commonwealth 14 Nov 2018 AustLII flag 193
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 96
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
Inland Revenue Commissioner v Europa Oil (NZ) Ltd [1971] AC 760 United Kingdom circa 1971 LexisNexis / Westlaw flag 39
Commissioner of Taxation (Cth) v Inkster (1989) 24 FCR 53 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 31
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
Presiding Member of the Southern Joint Development Assessment Panel v DCSC Pty Ltd [2018] WASCA 213; (2018) 54 WAR 89; (2018) 241 LGERA 1 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2018 AustLII flag 16
DB Rreef Funds Management Ltd v Commissioner of Taxation [2005] FCA 509; (2005) 218 ALR 144; 59 ATR 388 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 16
Commissioner of Taxation v Douglas [2020] FCAFC 220; (2020) 282 FCR 204 Federal Court of Australia Australia - Commonwealth 4 Dec 2020 AustLII flag 13
Re Tubemakers of Australia Ltd v Commissioner of Taxation [1993] FCA 175; (1993) 25 ATR 183 Federal Court of Australia Australia - Commonwealth 21 Apr 1993 AustLII flag 10
Burns and Commissioner of Taxation [2020] AATA 671 Administrative Appeals Tribunal Australia 25 Mar 2020 AustLII flag 5
GDGR and Commissioner of Taxation [2020] AATA 766 Administrative Appeals Tribunal Australia 30 Mar 2020 AustLII flag 2
Tubemakers of Australia Ltd v Commissioner of Taxation (1993) 25 ATR 83 Australia circa 1993 Legal Online / Westlaw flag 1

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