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Auckram and Commissioner of Taxation (Taxation)

[2022] AATA 4691

Administrative Appeals Tribunal

Australia

23rd December, 2022

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Corporations Act 2001 (Cth)	s6, s10, s119, s350, s601AD
Income Tax Assessment Act 1936 (Cth)	s44
Income Tax Assessment Act 1997 (Cth)
Social Security Act 1991 (Cth)	s44, s119, s1207N, s1207Q, s1207X
Taxation Administration Act 1953 (Cth)	s14ZZK, s41

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Auckram and Secretary, Department of Social Services (Social services second review)	[2018] AATA 2976	Administrative Appeals Tribunal	Australia	20 Aug 2018	AustLII		2
Hua-Aus Pty Ltd v Commissioner of Taxation	[2010] FCA 341; (2010) 184 FCR 430; (2010) 76 ATR 1; [2010] ATC 20-175	Federal Court of Australia	Australia - Commonwealth	14 Apr 2010	AustLII		22
FCT v Futuris Corporation Ltd	[2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		394
Danmark Pty Ltd v FCT	(1944) 7 ATD 333; (1944) 2 AITR 517		Australia	circa 1944			67

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