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Kingston and Commissioner of Taxation

[2012] AATA 898

Administrative Appeals Tribunal

Australia

19th December, 2012

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s97, s100A, s170
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lack and Commissioner of Taxation	[2012] AATA 823	Administrative Appeals Tribunal	Australia	22 Nov 2012	AustLII		2
Dixon v FCT	[2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015	Federal Court of Australia	Australia - Commonwealth	8 Apr 2008	AustLII		67
Harmer v FCT	[1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		120
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)	[1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216	High Court of Australia	Australia - Commonwealth	29 Jul 1949	AustLII		98

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