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Parrish and Commissioner of Taxation

[2012] AATA 909

Administrative Appeals Tribunal

Australia

21st December, 2012

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37, s43AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)	s166, s167
Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth)	s20
Taxation Administration Act 1953 (Cth)	s14ZZK

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		194
Graham Docker and Associates Pty Ltd and Commissioner of Taxation	[2005] AATA 1180; 61 ATR 1077	Administrative Appeals Tribunal	Australia	1 Dec 2005	AustLII		6
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII		251

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