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Taxpayer and Commissioner of Taxation   flag  1

[2004] AATA 1041; 47 ATR 1149
Administrative Appeals Tribunal
Australia
1st October, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxpayer and Commissioner of Taxation [2004] AATA 1304; 58 ATR 1172 Administrative Appeals Tribunal Australia 7 Dec 2004 AustLII flag 11

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1936 (Cth) s170, s175, s177A, s177C, s177D, s177F
Taxation Administration Act 1953 (Cth) s14ZL, s14ZQ, s14ZY, s14ZZK
Occupational Superannuation Standards Act 1987 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 195
Macmillan Inc v Bishopsgate Investment Trust plc (No 3) [1995] EWCA Civ 55; [1996] 1 All ER 585; [1996] 1 WLR 387 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Nov 1995 BAILII flag 107
Gambotto v WCP Ltd [1995] HCA 12; (1995) 182 CLR 432; 127 ALR 417; 16 ACSR 1; 69 ALJR 266; (1995) 13 ACLC 342 High Court of Australia Australia - Commonwealth 8 Mar 1995 AustLII flag 162
Macmillan Inc v Bishopsgate Investment Trust plc (No 3) [1995] 3 All ER 747; [1995] 1 WLR 978 United Kingdom circa 1995 LexisNexis flag 95
Peabody v FCT (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 201
Adelaide Building Co Pty Ltd (in liq) v ABC Investments Pty Ltd (1990) 8 ACLC 445 Australia circa 1990 IntelliConnect flag 9
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 306
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 530
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
Littlewoods Mail Order Stores Ltd v Inland Revenue Commissioners [1963] AC 135 United Kingdom circa 1963 LexisNexis / Westlaw flag 45
Woodlands v Hind [1955] 2 All ER 604 United Kingdom circa 1955 LexisNexis flag 3
Re Rose [1952] Ch 499; [1952] 1 All ER 1217 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 69
Short v Treasury Commissioners [1948] AC 534 United Kingdom circa 1948 LexisNexis / Westlaw flag 12
Hood-Barrs v IRC (1946) 2 All ER 768 United Kingdom circa 1946 LexisNexis flag 7
Macaura v Northern Assurance Co Ltd [1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154 United Kingdom circa 1925 LexisNexis / Westlaw flag 215
Napier v Williams [1911] UKLawRpCh 7; [1911] 1 Ch 361 United Kingdom 18 Jan 1911 CommonLII flag 10
Ellis v Kerr [1910] UKLawRpCh 21; [1910] 1 Ch 529 United Kingdom 15 Feb 1910 CommonLII flag 17
Harrold v Plenty [1901] UKLawRpCh 109; [1901] 2 Ch 314 United Kingdom 23 May 1901 CommonLII flag 14
Salomon v A Salomon & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Farrar v Farrars Ltd [1888] UKLawRpCh 209; (1888) 40 Ch D 395; 58 LJCh 185 Court of Chancery United Kingdom 21 Dec 1888 CommonLII flag 95
North Western Railway Co v M'Michael The Birkenhead, Lancashire, and Cheshire Junction Railway Co v Pilcher [1850] EngR 78; 5 Exch 114; 20 LJEx 97; 155 ER 49 Court of Exchequer United Kingdom circa 1850 CommonLII flag 12
De Tastet v Shaw 106 ER 244; (1818) 1 B & Ald 664 United Kingdom CommonLII flag 7

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