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Allen and Commissioner of Taxation (Taxation)   flag 

[2021] AATA 2768
Administrative Appeals Tribunal
Australia
6th August, 2021

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s55, s66
Taxation Administration Act 1953 (Cth) s357
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth) s4, s36

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eichmann v Commissioner of Taxation [2020] FCAFC 155; (2020) 280 FCR 10 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 8
TBCL and Commissioner of Taxation [2016] ATC 1-080 Australia circa 2016 IntelliConnect flag 2
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Ypfd and FCT Re [2014] AATA 9 Administrative Appeals Tribunal Australia 10 Jan 2014 AustLII flag 2
Cooper Bros Holdings Pty Ltd trading as Triple R Waste Management and FCT RE (2013) 93 ATR 324 Australia circa 2013 Legal Online / Westlaw flag 3
Commissioner of Taxation v Co-operative Bulk Handling Ltd [2010] FCAFC 155; (2010) 189 FCR 322; (2010) 81 ATR 312; [2010] ATC 20-231 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 14
Smith v FCT [2010] AATA 576; [2010] ATC 10-146; (2010) 79 ATR 934 Administrative Appeals Tribunal Australia 5 Aug 2010 AustLII flag 9
Re 3-D Scaffolding Pty Ltd and FCT [2007] AATA 1884; 70 ATR 582; [2008] ATC 10-009 Administrative Appeals Tribunal Australia 19 Oct 2007 AustLII flag 2
Ell v FCT (2006) 61 ATR 661 Australia circa 2006 Legal Online / Westlaw flag 9
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Shields and Commissioner of Taxation [1999] AATA 4; (1999) 41 ATR 1042 Administrative Appeals Tribunal Australia 11 Jan 1999 AustLII flag 10
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
Comptroller-General of Customs v Akai Pty Ltd (1994) 50 FCR 511; 20 AAR 10 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 66
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
132-133 Atr 172 132-133 ATR 172 Australia circa 1998 Legal Online / Westlaw flag 2
150 Atr 187-188 150 ATR 187-188 Australia circa 1998 Legal Online / Westlaw flag 2

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