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RHDB and Commissioner of Taxation (Taxation)   flag 

[2017] AATA 3091
Administrative Appeals Tribunal
Australia
20th December, 2017

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s167
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth) s2, s5, s6, s14ZZK, s15

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
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
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 61
Herald and Weekly Times Ltd v McGregor [1928] ArgusLawRp 106; (1928) 34 ALR 377 Australia 8 Nov 1928 AustLII flag 26
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556 High Court of Australia Australia - Commonwealth 16 Nov 2004 AustLII flag 548
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 92
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
FCT v Dixon Consulting Pty Ltd [2006] FCA 1748; 65 ATR 290 Federal Court of Australia Australia - Commonwealth 15 Dec 2006 AustLII flag 5
FCT v John 1 ATR 1 Australia circa 2004 Legal Online / Westlaw flag 2
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
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 flag 194
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Millar v Commissioner of Taxation [2016] FCAFC 94; (2016) 243 FCR 302; (2016) 103 ATR 592; (2016) 2016 ATC 20-578 Federal Court of Australia Australia - Commonwealth 4 Jul 2016 AustLII flag 10
Penrowse Pty Ltd and FCT [2013] AATA 10 Administrative Appeals Tribunal Australia 11 Jan 2013 AustLII flag 1
R v Davis [1978] DLR (3d) 233 Canada circa 1978 flag 3
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 410
Ransom v Minister of National Revenue (1967) 67 DTC 5235 Canada circa 1967 flag 1
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Richard Walters v FCT [1995] FCA 480 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 1
Rigoli v Commissioner of Taxation [2014] FCAFC 29; (2014) 96 ATR 19; [2014] ATC 20-446; (2014) 141 ALD 529 Federal Court of Australia Australia - Commonwealth 18 Mar 2014 AustLII flag 57
Rigoli v FCT [2016] FCAFC 38; (2016) 102 ATR 612; 68 AAR 478 Federal Court of Australia Australia - Commonwealth 15 Mar 2016 AustLII flag 5
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Snook v London & West Riding Investments Ltd [1997] 2 QB 786 United Kingdom circa 1997 LexisNexis / Westlaw flag 1
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
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 flag 251
White Industries (Qld) Pty Ltd v Flower & Hart (A Firm) (1998) 29 ASCR 21 Australia circa 1998 flag 1

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