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Re Peter David Morrow and Commissioner of Taxation

[1987] AATA 258

Administrative Appeals Tribunal

Australia

7th July, 1987

Legislation Cited

Legislation Name	Provision
Constitution
Income Tax Assessment Act 1936 (Cth)	s27H
Superannuation Act 1922 (Cth)
Superannuation Act 1976 (Cth)	s2, s4, s45, s48, s57, s63, s64, s65, s66, s85, s118, s183
The Act (Cth)
Regulations (Cth)
Audit Act 1901 (Cth)	s26, s154

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Just v FCT	[1949] ALR 438; (1949) 8 ATD 419; (1949) 4 AITR 185		Australia	circa 1949	LexisNexis AU		9
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		15
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Deputy Federal Commissioner of Land Tax, Sydney v Hindmarsh	[1912] ArgusLawRp 40; (1912) 14 CLR 334; 18 ALR 235	Argus Law Reports	Australia - Commonwealth	17 May 1912	AustLII		7
Voisey, Ex parte; In re Knight	[1882] UKLawRpCh 185; 21 Ch D 442	Court of Chancery	United Kingdom	20 Jul 1882	CommonLII		18

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