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"Sections 99 and 99A of the Income Tax Assessment Act 1936: Their Past and Present Roles, and a Suggested Future Role"

(1977-1978) 2 University of New South Wales Law Journal 267

Sappideen, Razeen

University of New South Wales Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s99A, s102
Amendment Act (No. 2)1977 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Kelly v Inland Revenue Commissioner (NZ)	(1969) 1 ATR 380		Australia	circa 1969	Legal Online / Westlaw		8
Bolton v FCT	[1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378		Australia	circa 1964	LexisNexis AU		26
15 CTBR (NS) Case 28	15 CTBR (NS) Case 28		Australia	circa 1964			2
Duggan v FCT	[1972] HCA 66; (1972) 129 CLR 365; (1972) 3 ATR 413; 47 ALJR 44	High Court of Australia	Australia - Commonwealth	15 Dec 1972	AustLII		23
Perron v FCT	(1972) 128 CLR 595; 46 ALJR 577; 3 ATR 249		Australia - Commonwealth	circa 1972	Legal Online / Westlaw		7
Truesdale v FCT	[1970] HCA 27; (1970) 120 CLR 353; 44 ALJR 296; 1 ATR 667	High Court of Australia	Australia - Commonwealth	10 Aug 1970	AustLII		14
Taylor v FCT	[1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148	High Court of Australia	Australia - Commonwealth	8 Apr 1970	AustLII		32
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		71
Giris Pty Ltd v FCT	[1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3	High Court of Australia	Australia - Commonwealth	5 Mar 1969	AustLII		246
Hobbs v FCT	[1957] HCA 58; (1957) 98 CLR 151; [1957] ALR 857; 11 ATD 248; 248 CTBR (NS) Case 1	High Court of Australia	Australia - Commonwealth	4 Sep 1957	AustLII		5
FCT v Whiting	[1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179	High Court of Australia	Australia - Commonwealth	19 Mar 1943	AustLII		72
Howe & McColough v Lees	[1910] HCA 67; (1910) 11 CLR 361; 16 ALR 605; 8 ATR 1	High Court of Australia	Australia - Commonwealth	29 Nov 1910	AustLII		113
"Control of the Commissioner's Discretionary Power under the Income Tax Assessment Act 1936-1974 (Cth), The"	(1977-1978) 13 University of Western Australia Law Review 135	University of Western Australia Law Review	Australia - Western Australia	circa 1978	AustLII		1
Tucker v Commissioner of Inland Revenue	[1965] NZLR 1027		New Zealand	circa 1965	LexisNexis		7

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