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Re Taxation Appeals   flag  4

[1991] AATA 117; (1991) 22 ATR 3166
Administrative Appeals Tribunal
Australia
9th May, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR TR2005/13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method [1996] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method [1996] ATOTR TR96/1 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37, s43
Copyright Act 1968 (Cth) s98
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Tikva Investments Pty Ltd v FCT [1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38 High Court of Australia Australia - Commonwealth 20 Dec 1972 AustLII flag 13
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
McCathie v The FCT [1944] HCA 9; (1944) 69 CLR 1; (1944) 18 ALJR 21 High Court of Australia Australia - Commonwealth 28 Apr 1944 AustLII flag 178
CSD v Executor Trustee and Agency Co of South Australia Ltd (Clifford's Case) (1947) 74 CLR 359 Australia - Commonwealth circa 1947 Legal Online / Westlaw flag 1
Spencer v Commonwealth of Australia (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Lee v Lee's Air Farming Ltd [1961] AC 12 United Kingdom circa 1961 LexisNexis / Westlaw flag 165

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