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KPTT and Commissioner of Taxation (Taxation)   flag  1

[2020] AATA 5309
Administrative Appeals Tribunal
Australia
21st December, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sibai v Commissioner of Taxation [2021] FCA 1353 Federal Court of Australia Australia - Commonwealth 3 Nov 2021 AustLII flag 5

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s167, s168
Taxation Administration Act 1953 (Cth) s14ZZK
assessment (Cth)
Commissioner (Cth)
income tax (Cth)
taxable income (Cth) s166
taxation decision (Cth)
taxation objection (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bosanac v Commissioner of Taxation [2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327 High Court of Australia Australia - Commonwealth 22 Nov 2019 AustLII flag 35
Bosanac v Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 Federal Court of Australia Australia - Commonwealth 15 Jul 2019 AustLII flag 45
Zappia v Commissioner of Taxation [2017] FCAFC 185; (2017) 106 ATR 875 Federal Court of Australia Australia - Commonwealth 23 Nov 2017 AustLII flag 15
Energy Australia Yallourn Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Services Union [2017] FCA 1245 Federal Court of Australia Australia - Commonwealth circa 2017 AustLII flag 33
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
BCBC Singapore Pte Ltd v PT Bayan Resources TBK (No 2) [2012] WASC 321 Supreme Court of Western Australia Australia - Western Australia 10 Sep 2012 AustLII flag 11
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
Khatri v Price [1999] FCA 1289; (1999) 95 FCR 287; (1999) 95 FLR 287; (1999) 166 ALR 380 Federal Court of Australia Australia - Commonwealth 15 Sep 1999 AustLII flag 78
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 87
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
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
George v FCT (1952) 98 CLR 183; [1952] HCA 21 High Court of Australia Australia - Commonwealth circa 1952 Legal Online / Westlaw flag 2

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