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Re Alcoa of Australia Ltd and FCT

[2008] AATA 1128; [2008] ATC 10-065; 74 ATR 302

Administrative Appeals Tribunal

Australia

16th December, 2008

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Board of Review	(1967) 18 CTBR (NS) Case 13		Australia	circa 1967			1
W Thomas & Co Pty Ltd v FCT	[1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78	High Court of Australia	Australia - Commonwealth	3 Nov 1965	AustLII		61
Lindsay v FCT	[1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239	High Court of Australia	Australia - Commonwealth	14 Dec 1961	AustLII		25
Board of Review	(1960) 11 CTBR (NS) Case 13		Australia	circa 1960			1
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue	(1951) 32 Tax Cas 513		United Kingdom	circa 1951			9
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland	[1933] AC 368		United Kingdom	circa 1933	LexisNexis / Westlaw		13
Lurcott v Wakely & Wheeler	[1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41		United Kingdom	22 Feb 1911	CommonLII		83

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