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"Administrative Law and Tax Practice"   flag 

(1995) 7 Australian Institute of Administrative Law Forum 1
O'Connor, Robert K
Australian Institute of Administrative Law Forum
Australia

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
ADJR Act (Cth) s5, s10
Bankruptcy Act 1966 (Cth) s153
Crimes Act 1914 (Cth)
Freedom of Information Act 1982 (Cth)
Income Tax Assessment Act (Cth)
Judiciary Act (Cth) s39B
Taxation (Interest on Overpayments) Act 1983 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
[1994] CCH Journal of Australian Taxation 35 [1994] CCH Journal of Australian Taxation 35 CCH Journal of Australian Taxation Australia circa 1994 Informit flag 1
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15
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 flag 246
(1995-96) 30 Taxation in Australia 22 (1995-96) 30 Taxation in Australia 22 Taxation in Australia Australia circa 1995 flag 1
(1993-94) 28 Taxation in Australia 499 (1993-94) 28 Taxation in Australia 499 Taxation in Australia Australia circa 1993 flag 1
"Commissioner ’ s discretion under the tax act" (1989) 24 Taxation in Australia 302 Taxation in Australia Australia circa 1989 flag 3
(1988-90) 23 Taxation in Australia 726 (1988-90) 23 Taxation in Australia 726 Taxation in Australia Australia circa 1988 flag 1
28 Taxation in Australia 325 28 Taxation in Australia 325 Taxation in Australia Australia circa 1989 flag 1
12 Taxation in Australia 523 12 Taxation in Australia 523 Taxation in Australia Australia circa 1989 flag 1
92A Tax Cas 4285 92A Tax Cas 4285 United Kingdom circa 1989 flag 1
2 QB 275 2 QB 275 United Kingdom circa 1989 LexisNexis / Westlaw flag 17
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3780

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