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Estate Mortgage Fighting Fund Trust, Trustees of and Commissioner of Taxation   flag 

[1999] AATA 556; 42 ATR 1138
Administrative Appeals Tribunal
Australia
30th July, 1999

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s33
Income Tax Assessment Act 1936 (Cth) s95, s95A, s97, s98, s99A
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
Executor Trustee & Agency Co of South Australia Ltd v FCT [1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35 Argus Law Reports Australia - Commonwealth 4 Aug 1932 AustLII flag 22
FCT v Harmer 90 ATC 4,672 Australia circa 1932 IntelliConnect flag 1
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 241
Howey v FCT [1930] HCA 45; (1930) 44 CLR 289; 37 ALR 7; (1930) 1 ATD 139 High Court of Australia Australia - Commonwealth 8 Dec 1930 AustLII flag 23
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71

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