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Taxpayer and FCT   flag 

[2003] AATA 568; 53 ATR 1017
Administrative Appeals Tribunal
Australia
18th June, 2003

Legislation Cited

Legislation Name Provision
AAT Act (Cth) s33, s42A
Acts Interpretation Act 1901 (Cth) s15AB
Income Tax Assessment Act 1936 (Cth) s91, s92, s170
Taxation Administration Act 1953 (Cth) s8C
Taxation Laws Amendment Act 1986 (Cth)
Taxation Laws Amendment Act 1989 (Cth)
Taxation Laws Amendment Act (No. 2) 1995 (Cth)
Conveyancing Act 1919 (NSW) s23C

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxpayer and Commissioner of Taxation [2002] AATA 523; (2002) 68 ALD 143; 50 ATR 1038 Administrative Appeals Tribunal Australia 28 Jun 2002 AustLII flag 9
Commissioner of Taxation (Cth) v Ryan [2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 147
Commissioner of Taxation v Kavich (1996) 68 FCR 519; (1996) 138 ALR 323; 33 ATR 273 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 17
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7870
Doherty v FCT [1933] HCA 10; 48 CLR 1; 2 ATD 272 High Court of Australia Australia - Commonwealth 12 Apr 1933 AustLII flag 7
Commissioner of the Australian Federal Police v Curran 3 FCR 240; (1984) 55 ALR 697; (1984) 14 A Crim R 434 Federal Court of Australia Australia Legal Online / Westlaw flag 25

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