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TD 2024/D2 - Income tax: factors taken into account in applying the exceptions to section 99B of the Income Tax Assessment Act 1936 contained in paragraphs 99B(2)(a) and 99B(2)(b)

[2024] ATODTD 2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s95, s99, s99B, s99C, s102AAM
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Howard v Commissioner of Taxation	[2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89	Federal Court of Australia	Australia - Commonwealth	26 Oct 2012	AustLII		20
Howard v Commissioner of Taxation (No 2)	[2011] FCA 1421	Federal Court of Australia	Australia - Commonwealth	14 Dec 2011	AustLII		7
SZOQR v Minister for Immigration and Citizenship	[2011] FCA 142	Federal Court of Australia	Australia - Commonwealth	24 Feb 2011	AustLII		2
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		72

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