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PNGR and Commissioner of Taxation 2

[2013] AATA 942

Administrative Appeals Tribunal

Australia

23rd December, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Liquidation and Commissioner of Taxation (Taxation)	[2017] AATA 1100	Administrative Appeals Tribunal	Australia	14 Jul 2017	AustLII		2
Norwestern Trust and Commissioner of Taxation (Taxation)	[2017] AATA 361	Administrative Appeals Tribunal	Australia	22 Mar 2017	AustLII		1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s170
Taxation Administration Act 1953 (Cth)	s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Imperial Bottleshops Pty Ltd v Commissioner of Taxation	[1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546	Federal Court of Australia	Australia - Commonwealth	26 Jun 1991	AustLII		87
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
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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