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Re Alcoa of Australia Ltd and FCT   flag 

[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 (1960) 11 CTBR (NS) Case 13 Australia circa 1960 flag 1
Board of Review (1967) 18 CTBR (NS) Case 13 Australia circa 1967 flag 1
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 flag 25
Lurcott v Wakely & Wheeler [1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41 United Kingdom 22 Feb 1911 CommonLII flag 83
Rhodesia Railways Ltd v Income Tax Collector, Bechuanaland [1933] AC 368 United Kingdom circa 1933 LexisNexis / Westlaw flag 13
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue (1951) 32 Tax Cas 513 United Kingdom circa 1951 flag 9
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 flag 61

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