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Yerro and Commissioner of Taxation

[2014] AATA 186

Administrative Appeals Tribunal

Australia

4th April, 2014

Legislation Cited

Legislation Name	Provision
A New Tax System (Family Assistance) (Administration) Act (Cth)
Income Tax Assessment Act 1997 (Cth)	s1.2, s1.3, s1.4, s2.5, s4.5, s6.1, s6.10, s6.20, s17.5
Social Security Act 1991 (Cth)	s7, s12, s13, s14, s20, s25, s28, s29, s85
Taxation Administration Act 1953 (Cth)	s14ZZK, s15, s45, s61, s70, s75, s90, s170, s175, s284, s298, s610, s640

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT	(2010) 80 ATR 919		Australia	circa 2010	Legal Online / Westlaw		1
Re Necovski and FCT	[2009] AATA 195; (2009) 75 ATR 152; [2009] ATC 10-084	Administrative Appeals Tribunal	Australia	23 Feb 2009	AustLII		7
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		459
Re Kirby and Collector of Customs	(1989) 20 ALD 369		Australia	circa 1989	LexisNexis AU		26
Minister for Immigration and Ethnic Affairs v Pochi	(1980) 4 ALD 139		Australia	circa 1980	LexisNexis AU		3914
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		251
FCT v Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw		133
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335

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