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Hedges and Commissioner of Taxation (Taxation) 1

[2020] AATA 5307

Administrative Appeals Tribunal

Australia

23rd December, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Hedges v Commissioner of Taxation	[2022] FCA 1389	Federal Court of Australia	Australia - Commonwealth	23 Nov 2022	AustLII		1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s6.5, s15.50, s25.95, s103.10, s108.5, s108.10, s116.20
Taxation Administration Act 1953 (Cth)	s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII		27
Chief Commissioner of State Revenue v Dick Smith Electronic Holdings Pty Ltd	[2003] NSWCA 265; (2003) 58 NSWLR 567; 54 ATR 200	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Oct 2003	AustLII		5
Hedges v Commissioner of Taxation	[2022] FCA 1389	Federal Court of Australia	Australia - Commonwealth	23 Nov 2022	AustLII		1

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