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

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 †
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		55
Rennell v Inland Revenue Commissioners	[1964] AC 173		United Kingdom	circa 1964	LexisNexis / Westlaw		10
20 CLR 116	20 CLR 116		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		1
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/13 - Income tax: tax deductible gifts - what is a gift	[2005] ATOTR TR2005/13	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII

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