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Cortis, Putna and Commissioner of Taxation

[1999] AATA 63; 41 ATR 1168

Administrative Appeals Tribunal

Australia

5th February, 1999

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Income Tax Assessment Act 1936 (Cth)	s6, s47, s161, s170

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1892] AC 150	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
Cross v London & Provincial Trust Ltd	[1938] 1 All ER 428		United Kingdom	circa 1938	LexisNexis		7
FCT v Cooke and Sherden	(1980) 80 ATC 4,140		Australia	circa 1980	IntelliConnect		1
Revesby Credit Union Co-operative Ltd v FCT	[1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358	High Court of Australia	Australia - Commonwealth	22 Jan 1965	AustLII		47
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320

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