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"The Nature of an Income Tax Assessment"   flag  1

(1999) 2 Journal of Australian Taxation 36
Barkoczy, Stephen
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Contempt of Court and the Commissioner's Investigative Powers under Section 264 - Merely a Timing Issue?" (2000) 3 (6) Journal of Australian Taxation 392 Mroczkowski, Primrose Australia circa 2000 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Income Tax Assessment Act 1936 (Cth) s170
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 344
R v Hickman; Ex parte Fox and Clinton [1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246 High Court of Australia Australia - Commonwealth 30 Aug 1979 AustLII flag 1060
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 179
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
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
Lever Bros Pty Ltd v FCT [1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133 High Court of Australia Australia - Commonwealth 27 Sep 1948 AustLII flag 18
Cadbury-Fry-Pascall Pty Ltd v FCT [1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471 High Court of Australia Australia - Commonwealth 10 Nov 1944 AustLII flag 47
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 253
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 81
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93
Moreau v FCT [1926] HCA 28; (1926) 39 CLR 65 High Court of Australia Australia - Commonwealth 17 Sep 1926 AustLII flag 49
Wilson v Chambers & Co Pty Ltd [1926] HCA 15; (1926) 38 CLR 131; (1926) 32 ALR 274 High Court of Australia Australia - Commonwealth 8 Jun 1926 AustLII flag 82
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57
Cornell v Deputy FCT (SA) [1920] ArgusLawRp 111; (1920) 29 CLR 39; 26 ALR 295 Argus Law Reports Australia - Commonwealth 25 Oct 1920 AustLII flag 14
"Challenging an Assessment Otherwise than Through Prescribed Procedures under the Income Tax Assessment Act" (1996) 24 Australian Business Law Review 195 Australian Business Law Review Australia circa 1996 Legal Online flag 2
"The significance of assessments" (1990) 19 Australian Tax Review 88 Australian Tax Review Australia circa 1990 Legal Online / Informit flag 2
Candler v Crane Christmas & Co [1951] 2 KB 164; [1952] AC 189; [1951] 1 All ER 426; [1951] 1 TLR 371; 95 Sol Jo 171 United Kingdom circa 1951 LexisNexis / Westlaw flag 236
Derry v Peek (1889) 14 AC 337 United Kingdom circa 1889 LexisNexis / Westlaw flag 658
3 CTBR (NS) 697 3 CTBR (NS) 697 Australia circa 1996 flag 2
Barripp v Commissioner of Taxation (NSW) (1941) 6 ATD 69 Australia circa 1941 flag 9
"Part IVc: the new objection procedure" (1992) 27 Taxation in Australia 204 Taxation in Australia Australia circa 1992 flag 2
"The High Court Decision in Deputy FCT v Richard Walter Pty Ltd" (1995) 3 Current Commercial Law 86 Current Commercial Law circa 1995 3
"Taxpayer Complaints: The New Objection, Appeal and Review Provisions" (1993) 27 Taxation in Australia 566 Taxation in Australia Australia circa 1993 flag 1
McEvoy v FCT (1950) 9 ATD 206 Australia circa 1950 flag 12

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