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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
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
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
Board of Review (1960) 11 CTBR (NS) Case 13 Australia circa 1960 flag 1
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue (1951) 32 Tax Cas 513 United Kingdom circa 1951 flag 9
Board of Review (1967) 18 CTBR (NS) Case 13 Australia circa 1967 flag 1

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