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Re Joachim and FCT   flag  3

[2002] AATA 610; 50 ATR 1072
Administrative Appeals Tribunal
Australia
4th July, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Joubert and Commissioner of Taxation [2020] AATA 2645 Administrative Appeals Tribunal Australia 3 Aug 2020 AustLII flag 1
Iyengar [2011] AATA 856; (2011) 85 ATR 924 Administrative Appeals Tribunal Australia 30 Nov 2011 AustLII flag 12

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"An Australia-Hong Kong Double Tax Agreement: Assessing the Costs and Benefits" (2011) 9 (3) E-Journal of Tax Research 268 Sharkey, Nolan Cormac; Bain, Kathrin Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth)
Act (Cth) s1, s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Miller [1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333 High Court of Australia Australia - Commonwealth 15 Aug 1946 AustLII flag 199
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Foulsham v Pickles [1925] UKHL TC_9_261; [1925] AC 458; 9 Tax Cas 261 House of Lords United Kingdom 19 Feb 1925 BAILII flag 13
Rogers v Inland Revenue (1879) 1 Tax Cas 225 United Kingdom circa 1879 flag 6
Re Young (1875) 1 Tax Cas 57 United Kingdom circa 1875 flag 20
Hafza v Director General of Social Security 6 FCR 444 Federal Court of Australia Australia circa 1941 Legal Online / Westlaw flag 194

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