LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

WT1997/80-86 and Deputy Commissioner of Taxation   flag  2

[2000] AATA 625; (2000) 45 ATR 1019
Administrative Appeals Tribunal
Australia
31st July, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test [2017] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/3 - Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test [2017] ATOTR TR2017/3 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s33, s37, s43, s43AA
Income Tax Assessment Act 1936 (Cth) s167
Proceeds of Crime Act 1987 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Galea v FCT [1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060 Federal Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 18
AAT Case 4072 [1988] ATR 3133 Australia circa 1988 Legal Online / Westlaw flag 1
Madad Pty Ltd v Commissioner of Taxation [1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 7
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Broken Hill Theatres Pty Ltd v FCT (1952) 85 CLR 43 Australia - Commonwealth circa 1952 Legal Online / Westlaw flag 1
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Commissioner of Taxation (NSW) v Ash [1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 28
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
United Collieries Ltd v Inland Revenue Commissioners [1930] SC 215; (1929) 12 Tax Cas 1248 United Kingdom - Scotland circa 1929 flag 27
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 92
Minister of Finance v Smith [1927] AC 193; 95 LJPC 193 United Kingdom circa 1927 LexisNexis / Westlaw flag 12
Partridge v Mallandaine (1886) 2 Tax Cas 179 United Kingdom circa 1886 flag 13

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback