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Ciprian and Commissioner of Taxation   flag  4

[2002] AATA 746; 50 ATR 1257
Administrative Appeals Tribunal
Australia
30th August, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council [2023] NSWCA 275 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 21 Nov 2023 AustLII flag 1
Mango Reef Pty Ltd and Commissioner of Taxation (Taxation) [2018] AATA 3091 Administrative Appeals Tribunal Australia 28 Aug 2018 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Meaning of 'Market Value' in Australia's 'Income Tax Assessment Act 1997'" [2014] JlATaxTA 6 Augustinos, Nicholas Australia circa 2014 AustLII flag
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective" [2005] JlATaxTA 8 Smith, David M Australia circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s31, s37, s43
Acts Interpretation Act (Cth)
Acts Interpretation Act 1901 (Cth) s15AA
Administration Act (Cth)
Income Tax Assessment Act, 1936 (Cth) s98, s166, s170, s174, s175
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZQ, s14ZZ, s14ZZK
Income Tax Assessment Act 1922 (Cth) s3.1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commercial Union Australia Mortgage Insurance Co Ltd v Commissioner of Taxation (1996) 69 FCR 331; 140 ALR 231; 33 ATR 509 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 3
Commissioner of Taxation v Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 29
Ghazal v Government Insurance Office of New South Wales (1992) 29 NSWLR 336 Australia - New South Wales circa 1992 LexisNexis AU flag 111
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Australian Postal Commission v Hayes [1989] FCA 176; (1989) 23 FCR 320; (1989) 87 ALR 283; 18 ALD 135; 10 AAR 303 Federal Court of Australia Australia - Commonwealth 18 May 1989 AustLII flag 152
Kioa v West [1985] HCA 81; (1985) 159 CLR 550; (1985) 62 ALR 321; (1986) 60 ALJR 113; 9 ALN N28 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 3943
Barina Corporation Ltd v Commissioner of Taxation 71 ALR 147; 81 FLR 335; (1985) 17 ATR 134; (1985) 4 NSWLR 96 Australia - New South Wales circa 1985 LexisNexis AU flag 4
Allied Pastoral Holdings Pty Ltd v FCT [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
Sullivan v Department of Transport [1978] FCA 48; (1978) 36 FLR 68; (1978) 20 ALR 323; (1978) 1 ALD 383 Federal Court of Australia Australia - Commonwealth 12 Dec 1978 AustLII flag 751
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
Pastoral and Development Pty Ltd v FCT [1971] HCA 41; 124 CLR 453; 45 ALJR 507; 2 ATR 401 High Court of Australia Australia - Commonwealth 17 Sep 1971 AustLII flag 3
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313 United Kingdom circa 1971 LexisNexis / Westlaw flag 20
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
Bird and Partners [1969] HCA 14 High Court of Australia Australia - Commonwealth circa 1969 AustLII flag 6
Olivier v Buttigieg [1967] 1 AC 115; [1966] 2 All ER 459; [1966] 3 WLR 310 United Kingdom circa 1967 LexisNexis / Westlaw flag 31
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Wenning v Robinson (1964) 64 SR (NSW) 157 Supreme Court of New South Wales Australia - New South Wales circa 1964 flag 5
(1962) 8 Aitr 469 (1962) 8 AITR 469 Australia circa 1962 flag 1
Kirkpatrick v CIR (1962) 13 NZLR 49 New Zealand circa 1962 LexisNexis flag 1
Reardon Smith Line Ltd v Ministry of Agriculture, Fisheries and Food [1962] 1 QB 42; [1961] 2 All ER 577; [1961] 1 Lloyds Rep 385 United Kingdom circa 1961 LexisNexis / Westlaw flag 13
Edge v Cir [1958] NZLR 42 New Zealand circa 1958 LexisNexis flag 4
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 62
Australasian Jam Co Pty Ltd v FCT [1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 87
(1953) 4 CTBR (NS) Case 5 (1953) 4 CTBR (NS) Case 5 Australia circa 1953 flag 2
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 41
Foster v FCT [1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 69
Steel Barrel Co Ltd v Osborne (No 2) (1948) 30 Tax Cas 73 United Kingdom circa 1948 flag 3
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd [1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240 High Court of Australia Australia - Commonwealth 8 May 1947 AustLII flag 219
Liversidge v Anderson [1941] UKHL 1; [1942] 1 KB 87; [1942] AC 206; [1941] 3 All ER 338; 116 LT 1 House of Lords United Kingdom 3 Nov 1941 BAILII flag 405
Potts v Miller [1940] HCA 43; (1940) 64 CLR 282 High Court of Australia Australia - Commonwealth 12 Dec 1940 AustLII flag 340
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Goldsbrough Mort & Co Ltd v Maurice [1937] HCA 71; (1937) 58 CLR 773 High Court of Australia Australia - Commonwealth 14 Dec 1937 AustLII flag 7
[1936] Act 15 [1936] Act 15 United Kingdom circa 1936 flag 1
Anson v Commissioner of Taxes SC Wellington [1921] NZGazLawRp 211; [1922] NZLR 330; (1921) 24 GLR 49 New Zealand Gazette Law Reports New Zealand 4 Oct 1921 NZLII flag 8
Charrington & Co Ltd v Wooder [1913] UKLawRpAC 55; [1914] AC 71 United Kingdom 10 Dec 1913 CommonLII flag 58
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Burn , Assignees of Bone, v Brown [1817] EngR 221; (1816-1819) 2 Stark 274; 171 ER 644 United Kingdom circa 1816 CommonLII flag 5
670 Tax Cas 27 670 Tax Cas 27 United Kingdom circa 1938 flag 1
35 Exch R2 35 Exch R2 Court of Exchequer United Kingdom circa 1938 flag 1
18 QB 145 18 QB 145 United Kingdom LexisNexis / Westlaw flag 1

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