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Commissioner of Taxation v Sahhar   flag  8

[1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208
Federal Court of Australia
Australia - Commonwealth
25th February, 1985

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
B K Elsegood & DS Elsegood & DK Elsegood & Elsegood Holdings Pty Ltd & SM Elsegood & Falconcrest Holdings Pty Ltd v Alan Mahon [2022] WAIRComm 631 Western Australian Industrial Relations Commission Australia - Western Australia 22 Aug 2022 AustLII flag
GSTR 2003/13 - Goods and services tax: general law partnerships [2003] ATOGSTR 13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTR 2003/13 - Goods and services tax: general law partnerships [2003] ATOGSTR GSTR2003/13 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
It 2232 - Income Tax : Deductibility of Pre-Paid Caravan Site Lease and Facility Fees [1985] ATOITR IT2232 Australian Taxation Office Australia - Commonwealth 31 Dec 1985 AustLII flag
It 2521 - Income Tax : Power of Remission of Additional Tax Imposed Under Part Vii and Former Section 226 of the Income Tax Assessment ACT [1989] ATOITR IT2521 Australian Taxation Office Australia - Commonwealth 9 Mar 1989 AustLII flag
Re Deputy Commissioner of Taxation v John Joseph Mostyn [1987] FCA 443 Federal Court of Australia Australia - Commonwealth 3 Dec 1987 AustLII flag
Re James Peter Grant v the Commissioner of Taxation of the Commonwealth of Australia [1986] FCA 206 Federal Court of Australia Australia - Commonwealth 1 Jul 1986 AustLII flag
Re John Joseph Mostyn v the Deputy Commissioner of Taxation [1987] FCA 173 Federal Court of Australia Australia - Commonwealth 28 May 1987 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s90, s91, s92
Taxation Laws Amendment Act 1984 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Attorney-General v Till [1910] AC 50 United Kingdom circa 1910 LexisNexis / Westlaw flag 14
Commissioner of Taxation v Happ (1952) 59 ALR 382 Australia circa 1952 LexisNexis AU flag 2
Crowe v Commissioner of Taxation [1958] HCA 32; (1958) 100 CLR 532; [1958] ALR 769; 11 ATD 478; 32 ALJR 245 High Court of Australia Australia - Commonwealth 1 Aug 1958 AustLII flag 2
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
FCT v Levy [1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301 High Court of Australia Australia - Commonwealth 8 Nov 1961 AustLII flag 25
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 140
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 80
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Taxation, Commissioner of (Cth) v Rabinov 71 FLR 450; (1983) 50 ALR 541; 14 ATR 425 Australia Legal Online / Westlaw flag 10
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag 29
Trautwein v FCT [1936] HCA 46; (1936) 56 CLR 196 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 35
Wilson v Simpson (1926) 2 KB 500 United Kingdom circa 1926 LexisNexis / Westlaw flag 2

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