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WT95/2-3 and Commissioner of Taxation

[1995] AATA 219

Administrative Appeals Tribunal

Australia

9th August, 1995

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s29
Income Tax Assessment Act 1936 (Cth)
The Act (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZ, s56
Taxation Laws Amendment (Foreign Tax Credits) Act 1986 (Cth)	s34

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Perpetual Trustee Co (Canberra) Ltd v Commissioner for ACT Revenue	[1994] FCA 1150; (1994) 50 FCR 405; 28 ATR 307	Federal Court of Australia	Australia - Commonwealth	9 Jun 1994	AustLII		35
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
Ferling v FCT	(1966) 14 ATD 372		Australia	circa 1966			2
BP Refinery (Kwinana) Ltd v FCT	[1961] ALR 52; (1960) 12 ATD 204		Australia	circa 1961	LexisNexis AU		11
Taxation, Commissioner of (Cth) v Anderson	(1956) 11 ATD 115		Australia	circa 1956			4
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
AAT Case 10,345	31 ATR 1181		Australia	circa 1938	Legal Online / Westlaw		1
Case 21	8 CTBR (NS) 100		Australia	circa 1938			1

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