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Co and Commissioner of Taxation   flag  2

[2000] AATA 100; (2000) 43 ATR 1337
Administrative Appeals Tribunal
Australia
14th February, 2000

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 TR2005/13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/13 - Income tax: tax deductible gifts - what is a gift [2005] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
1997 Act (Cth) s15
The Act (Cth)
Income Tax Assessment Act 1936 (Cth) s78A
Income Tax Assessment Act 1997 (Cth) s30
Conveyancing Act (NSW)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
Leary v FCT [1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Oct 1980 AustLII flag 56
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55
Rennell v Inland Revenue Commissioners [1964] AC 173 United Kingdom circa 1964 LexisNexis / Westlaw flag 10
20 CLR 116 20 CLR 116 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 1

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