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Employed Accountant and Commissioner of Taxation   flag 

[2012] AATA 770
Administrative Appeals Tribunal
Australia
6th November, 2012

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s4.5
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
A Taxpayer v Commissioner of Inland Revenue [1997] NZCA 135; (1997) 18 NZTC 13,350 Court of Appeal of New Zealand New Zealand 28 Aug 1997 NZLII flag 12
Zobory v FCT [1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412 Federal Court of Australia Australia - Commonwealth 1 May 1995 AustLII flag 52
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
[1976] 1 NZLR 546 [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd [1970] UKPC 25; [1971] NZLR 641; [1970] TR 261 Privy Council New Zealand 21 Oct 1970 BAILII flag 22
Commissioner of Inland Revenue v NV Philips Gloeilampenfabrieken [1955] NZLR 868 New Zealand circa 1955 LexisNexis flag 14
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 67
Evans v Deputy FCT (SA) [1936] HCA 2; (1936) 55 CLR 80; [1936] ALR 57; 3 ATD 301 High Court of Australia Australia - Commonwealth 13 Feb 1936 AustLII flag 30
Countess of Bective v FCT [1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110 High Court of Australia Australia - Commonwealth 30 Jun 1932 AustLII flag 100
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 93
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31

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