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TT84/255, TT84/265-267 and TT84/273 and Commissioner of Taxation   flag 

[1986] AATA 363; 18 ATR 3257
Administrative Appeals Tribunal
Australia
13th November, 1986

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth) s11

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Perpetual Trustee Co Ltd v FCT [1931] HCA 20; (1931) 45 CLR 224; 37 ALR 240 High Court of Australia Australia - Commonwealth 4 Jun 1931 AustLII flag 77
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Lemm v FCT [1942] HCA 31; (1942) 66 CLR 399; [1943] ALR 119; 7 ATD 138 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 43
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 38
Public Trustee (NSW) v FCT [1934] HCA 10; (1934) 51 CLR 75 High Court of Australia Australia - Commonwealth 14 May 1934 AustLII flag 31
Re Clarke [1923] 2 Ch 407 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 18
Shaw v Halifax Corporation (1915) 2 KB 170 United Kingdom circa 1915 LexisNexis / Westlaw flag 9
Royal Masonic Institution for Boys (Trustees Of), v Parkes [1912] UKLawRpKQB 47; (1912) 3 KB 212 United Kingdom 2 Apr 1912 CommonLII flag 8
Re De Cartaret [1933] Ch 103; [1932] All ER 355 Court of Chancery United Kingdom circa 1933 LexisNexis / Westlaw flag 7
Perpetual Trustee Co Ltd v FCT [1931] CLR 224 Australia - Commonwealth circa 1931 Legal Online / Westlaw flag 1

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