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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
Board of Review	(1960) 11 CTBR (NS) Case 13		Australia	circa 1960			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
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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