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Trustee for the Tarcisio Cremasco Family Trust and Commissioner of Taxation (Taxation)   flag 

[2018] AATA 4093
Administrative Appeals Tribunal
Australia
30th October, 2018

Legislation Cited

Legislation Name Provision
Constitution
Administrative Appeals Tribunal Act 1975 (Cth) s42C
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Bankruptcy Act 1966 (Cth) s8
Freedom of Information Act 1982 (Cth)
Income Tax Assessment Act 1936 (Cth) s8, s99A, s161, s162, s166, s166A, s169A, s170, s170A, s175A, s204
Social Security Act 1991 (Cth)
Taxation Administration Act 1953 (Cth) s3A, s14ZL, s14ZQ, s14ZR, s14ZU, s14ZV, s14ZW, s14ZX, s14ZY, s14ZYA, s14ZZ, s14ZZL
Sales Tax Assessment Act (No 1) 1930 (Cth)
Tribunals Amalgamation Act 2015 (Cth)
Tax Laws Amendment (Improvements to Self Assessment) Act (No 2) 2005 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v McGrouther [2015] FCAFC 34; (2015) 229 FCR 466 Federal Court of Australia Australia - Commonwealth 16 Mar 2015 AustLII flag 7
Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; (2014) 251 CLR 640; (2014) 306 ALR 25; 88 ALJR 447 High Court of Australia Australia - Commonwealth 5 Mar 2014 AustLII flag 1305
Re The Trustee for the Confidential Trust and Commissioner of Taxation [2013] AATA 682; 61 AAR 215; 92 ATR 730; (2013) 138 ALD 409 Administrative Appeals Tribunal Australia 24 Sep 2013 AustLII flag 12
Westfield Management Ltd v AMP Capital Property Nominees Ltd [2012] HCA 54; (2012) 247 CLR 129; (2012) 293 ALR 241; (2012) 87 ALJR 86; (2012) 91 ACSR 343 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 61
Minister for Immigration and Multicultural Affairs v Bhardwaj [2002] HCA 11; (2002) 209 CLR 597; (2002) 187 ALR 117; 67 ALD 615; (2002) 76 ALJR 598; (2002) 23 Leg Rep 16 High Court of Australia Australia - Commonwealth 14 Mar 2002 AustLII flag 1403
FCT v Brown [1999] FCA 1198; 42 ATR 672 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 48
Brown v FCT [1999] FCA 563; (1999) 42 ATR 118 Federal Court of Australia Australia - Commonwealth 6 May 1999 AustLII flag 159
Trajkovski v Telstra Corporation Ltd [1998] FCA 169; (1998) 81 FCR 459; (1998) 153 ALR 248; (1998) 27 AAR 21 Federal Court of Australia Australia - Commonwealth 6 Mar 1998 AustLII flag 52
Grofam Pty Ltd v FCT [1997] FCA 660; (1997) 36 ATR 493 Federal Court of Australia Australia - Commonwealth 26 Mar 1997 AustLII flag 7
Hutchins v Deputy Commissioner of Taxation [1994] FCA 1200; (1994) 123 ALR 133; 29 ATR 52 Federal Court of Australia Australia - Commonwealth 14 Jul 1994 AustLII flag 11
FCT v ANZ Savings Bank Ltd [1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 87
Precision Pools Pty Ltd v FCT [1992] FCA 445; (1992) 37 FCR 554; (1992) 109 ALR 679; 24 ATR 43 Federal Court of Australia Australia - Commonwealth 10 Sep 1992 AustLII flag 26
Re Australian Wool Testing Authority Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 361; (1990) 26 FCR 171; 96 ALR 756; (1990) 21 ATR 877 Federal Court of Australia Australia - Commonwealth 18 Sep 1990 AustLII flag 9
Minister for Immigration and Ethnic Affairs v Kurtovic [1990] FCA 22; (1990) 21 FCR 193; (1990) 92 ALR 93 Federal Court of Australia Australia - Commonwealth 7 Feb 1990 AustLII flag 536
Commonwealth v Verwayen [1990] HCA 39; (1990) 170 CLR 394; (1990) 95 ALR 321 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 222
Deputy Commissioner of Taxation v Chamberlain (1990) 26 FCR 221; 93 ALR 729; 21 ATR 133 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 32
Formosa v Secretary, Department of Social Security [1988] FCA 291; (1988) 46 FCR 117; (1988) 81 ALR 687; (1988) 15 ALD 657; (1988) 9 AAR 260 Federal Court of Australia Australia - Commonwealth 17 Aug 1988 AustLII flag 236
Bogaards v McMahon [1988] FCA 161; (1988) 80 ALR 342; (1988) 8 AAR 556; 15 ALD 313 Federal Court of Australia Australia - Commonwealth 20 May 1988 AustLII flag 112
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
Taylor v Johnson [1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197 High Court of Australia Australia - Commonwealth 23 Feb 1983 AustLII flag 618
Australian National University v Burns [1982] FCA 191; (1982) 64 FLR 166; (1982) 43 ALR 25; 5 ALD 67 Federal Court of Australia Australia - Commonwealth 8 Oct 1982 AustLII flag 178
Re Adams and the Tax Agents ’ Board [1976] AATA 1; (1976) 175 CLR 268; 12 ALR 239; (1976) 1 ALD 251; (1976) 7 ATR 87 Administrative Appeals Tribunal Australia 12 Nov 1976 AustLII flag 216
Cilli's Objection, Re [1970] ALR 813; (1970) 15 FLR 426; (1970) 19 LGRA 331 Australia circa 1970 LexisNexis AU flag 23
Brooks v Burns Philp Trustee Co Ltd [1969] HCA 4; (1969) 121 CLR 432; [1969] ALR 321; (1969) 43 ALJR 131 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 151
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 659
Hyman v Hyman [1929] AC 601; [1929] All ER 245; [1929] P 1; 93 JP 209; 141 LT 329; 98 LJR 81 United Kingdom circa 1929 LexisNexis / Westlaw flag 102
Shannon Realties v St Michel, Ville de [1924] AC 185 United Kingdom circa 1924 LexisNexis / Westlaw flag 48
Davies v Davies [1919] HCA 17; (1919) 26 CLR 348; 25 ALR 170; [1918] P 132 High Court of Australia Australia - Commonwealth 12 May 1919 AustLII flag 79
Cox v Deputy Federal Commissioner of Land Tax, Tasmania [1914] HCA 3; (1914) 17 CLR 450; 20 ALR 166 High Court of Australia Australia - Commonwealth 18 Feb 1914 AustLII flag 7
Queensland Trustees Ltd v Fowles [1910] HCA 51; (1910) 12 CLR 111 High Court of Australia Australia - Commonwealth 1 Oct 1910 AustLII flag 10
O'Keefe v Williams [1907] HCA 64; (1907) 5 CLR 217 High Court of Australia Australia - Commonwealth 9 Dec 1907 AustLII flag 34
Graham v Ingleby and Glover [1848] EngR 92; 154 ER 277; (1848) 1 Exch 651 Court of Exchequer United Kingdom circa 1848 CommonLII flag 24

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