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AJ & PA McBride Ltd and Commissioner of Taxation (Taxation)   flag 

[2020] AATA 1909
Administrative Appeals Tribunal
Australia
19th June, 2020

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Small Business Measures No. 2) Bill 2015 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA, s40
Corporations Act (Cth) s60, s510, s515, s520, s1318
Income Tax Assessment Act 1936 (Cth) s166A
Income Tax Assessment Act 1997 (Cth) s548, s551

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australian Mines and Metals Association Inc v Construction, Forestry, Maritime, Mining and Energy Union [2018] FCAFC 223; (2018) 268 FCR 128; (2018) 363 ALR 343 Federal Court of Australia Australia - Commonwealth 14 Dec 2018 AustLII flag 26
SAS Trustee Corporation v Miles [2018] HCA 55; (2018) 265 CLR 137; (2018) 361 ALR 206; (2018) 92 ALJR 1064 High Court of Australia Australia - Commonwealth 14 Nov 2018 AustLII flag 193
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1269
BGM16 v Minister for Immigration and Border Protection [2017] FCAFC 72; (2017) 252 FCR 97; (2017) 155 ALD 450 Federal Court of Australia Australia - Commonwealth 5 May 2017 AustLII flag 34
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 349
Deputy Commissioner of Taxation v Dick [2007] NSWCA 190; (2007) 226 FLR 388; (2007) 242 ALR 152; (2007) 64 ACSR 61; (2007) 67 ATR 762; (2007) 25 ACLC 1055 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Aug 2007 AustLII flag 64
WAKN v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCA 1245; (2004) 138 FCR 579; 211 ALR 398; 40 AAR 223 Federal Court of Australia Australia - Commonwealth 23 Sep 2004 AustLII flag 28
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2572
R v l (1994) 49 FCR 534; (1994) 122 ALR 464 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 95
Mills v Meeking [1990] HCA 6; (1990) 169 CLR 214; (1990) 91 ALR 16; (1990) 64 ALJR 190; (1990) 45 A Crim R 373; (1990) 10 MVR 257 High Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag 625
Taxation, Commissioner of (Cth) v Waldeck Nurseries Pty Ltd [1982] FCA 8; 58 FLR 66; (1982) 12 ATR 666 Federal Court of Australia Australia - Commonwealth 5 Feb 1982 AustLII flag 1
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
Prior v Sherwood [1906] ArgusLawRp 57; (1906) 3 CLR 1054; 12 ALR 510 Argus Law Reports Australia 15 May 1906 AustLII flag 53
Evans v Stevens [1791] EngR 1347; 100 ER 986; (1791) 4 TR 224 United Kingdom circa 1791 CommonLII flag 25

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