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Re Commissioner of Taxation of the Commonwealth of Australia v Peter Joseph Malouf   flag 

[1987] FCA 328
Federal Court of Australia
Australia - Commonwealth
22nd September, 1987

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)
Federal Court of Australia Act 1976 (Cth)
Income Tax Assessment Act, 1936 (Cth)
Trust Recoupment Tax Assessment Act 1985 (Cth)
Federal Court Rules (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth) s23
Estate Duty Assessment Act 1914 (Cth) s81
Gift Duty Assessment Act 1941 (Cth)
Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976 (Cth)
Jurisdiction of Courts (Miscellaneous Amendments) Act, 1987 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth)
Income Tax Management Act 1941 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
Commissioner of Taxation v Malouf 19 FCR 407; 78 ALR 567; 19 ATR 268 Federal Court of Australia Australia circa 1949 Legal Online / Westlaw flag 1

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