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It 2431 - Income Tax : Amendment of Assessments : Partners : Connection Between Lack of Full and True Disclosure and Avoidance of Tax

[1987] ATOITR IT2431

Australian Taxation Office

Australia - Commonwealth

16th July, 1987

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s170
Taxation Laws Amendment Act 1986 (Cth)
Taxation Laws Amendment Act (No. 5) 1989 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cases Nos 42/1985; 43/1985	29 CTBR (NS) 202		Australia	circa 1985			1
Lee v Commissioner of Taxation	[1962] HCA 35; (1962) 107 CLR 329; [1963] ALR 8; 12 ATD 458; 36 ALJR 90	High Court of Australia	Australia - Commonwealth	26 Jul 1962	AustLII		10
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII		25
29 CTBR (NS) Case 28	29 CTBR (NS) Case 28		Australia	circa 1962			1

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