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Senior and Commissioner of Taxation   flag  3

[2015] AATA 353; (2015) 101 ATR 415
Administrative Appeals Tribunal
Australia
22nd May, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Allzams Trust and Commissioner of Taxation (Taxation) [2021] AATA 2767 Administrative Appeals Tribunal Australia 6 Aug 2021 AustLII flag
Ycnm v FCT [2019] AATA 1592; (2019) 110 ATR 151 Administrative Appeals Tribunal Australia 1 Jul 2019 AustLII flag 3
TBCL and Commissioner of Taxation (Taxation) [2016] AATA 264 Administrative Appeals Tribunal Australia 27 Apr 2016 AustLII flag 1

Legislation Cited

Legislation Name Provision
Act (Cth)
Income Tax Assessment Act (Cth)
Taxation Administration Act 1953 (Cth) s5, s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Re Harrison and Commissioner of Taxation [2013] AATA 657 Administrative Appeals Tribunal Australia 26 Aug 2013 AustLII flag 1
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
Commissioner of Taxation v Anstis [2010] HCA 40; (2010) 241 CLR 443; (2010) 272 ALR 1; (2010) 85 ALJR 122; (2010) 76 ATR 735; [2010] ATC 20-221 High Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 43
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2329
Gorton v Commissioner of Taxation [2008] AATA 280; (2008) 72 ATR 201; [2008] ATC 10-018 Administrative Appeals Tribunal Australia 9 Apr 2008 AustLII flag 5
Re Brackenreg and FCT [2003] AATA 824; 53 ATR 1116 Administrative Appeals Tribunal Australia 22 Aug 2003 AustLII flag 8
Re Cooper and FCT [2003] AATA 296; (2003) 52 ATR 1199 Administrative Appeals Tribunal Australia 28 Mar 2003 AustLII flag 11
Sommer v FCT [2002] FCA 1205; (2002) 51 ATR 102 Federal Court of Australia Australia - Commonwealth 27 Sep 2002 AustLII flag 9
Purdon and Commissioner of Taxation [2001] AATA 188; (2001) 46 ATR 1161 Administrative Appeals Tribunal Australia 14 Mar 2001 AustLII flag 5
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
Allman and Commissioner of Taxation [1998] AATA 451; (1998) 39 ATR 1081 Administrative Appeals Tribunal Australia 24 Jun 1998 AustLII flag 3
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Tinkler v FCT [1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408 Federal Court of Australia Australia - Commonwealth 14 Dec 1979 AustLII flag 65
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Cameron v Prendergast (Inspector of Taxes) [1940] AC 549; 23 Tax Cas 122 United Kingdom circa 1940 LexisNexis / Westlaw flag 11
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96

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