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MMFT and Commissioner of Taxation (Taxation)   flag 

[2018] AATA 772
Administrative Appeals Tribunal
Australia
5th April, 2018

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s166, s167
Income Tax Assessment Act 1997 (Cth) s2.5, s8.5
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Kimche v FCT [2004] FCA 1108; (2004) 57 ATR 28 Federal Court of Australia Australia - Commonwealth 26 Aug 2004 AustLII flag 7
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 flag 87
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 453
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
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 249
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
R v Deputy Commissioner of Taxation (WA); Ex parte Briggs (1987) 14 FCR 249; 72 ALR 365; 18 ATR 570 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 26
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107

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