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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
Airservices Australia v Ferrier (Compass Airlines case)	[1996] HCA 54; (1996) 185 CLR 483; (1996) 137 ALR 609; (1996) 21 ACSR 1; (1996) 11 Leg Rep 2; (1996) 14 ACLC 1403	High Court of Australia	Australia - Commonwealth	8 Aug 1996	AustLII		118
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
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

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