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Track and Commissioner of Taxation   flag 

[2015] AATA 45
Administrative Appeals Tribunal
Australia
29th January, 2015

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1936 (Cth) s99, s166A, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth) s1.2, s3.5, s15.2
Taxation Administration Act 1953 (Cth) s14ZZJ, s14ZZK
Property Law Act 1974 (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bell v The Commissioner of Taxation of the Commonwealth of Australia [2013] HCATrans 179 High Court of Australia Australia - Commonwealth 16 Aug 2013 AustLII flag 1
Bell v Commissioner of Taxation [2013] FCAFC 32; (2013) 90 ATR 7; [2013] ATC 20-380 Federal Court of Australia Australia - Commonwealth 22 Mar 2013 AustLII flag 10
Bell v Commissioner of Taxation [2012] FCA 1042; [2012] ATC 20-350; (2012) 88 ATR 923 Federal Court of Australia Australia - Commonwealth 19 Sep 2012 AustLII flag 29
MacMahon and Commissioner of Taxation [2011] AATA 809; [2011] ATC 10-218 Administrative Appeals Tribunal Australia 15 Nov 2011 AustLII flag 1
AXA Asia Pacific Holdings Ltd v FCT [2009] FCA 1427; [2009] ATC 20-151 Federal Court of Australia Australia - Commonwealth 4 Dec 2009 AustLII flag 8
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Jedhar Pty Ltd v Grosse [2004] QCA 167; [2004] Q Conv R 54-606 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 May 2004 AustLII flag 3
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 227

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