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NT94/435 and Commissioner of Taxation

[1996] AATA 479; 31 ATR 1301

Administrative Appeals Tribunal

Australia

18th January, 1996

Legislation Cited

Legislation Name	Provision
Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZS
Income Tax Assessment Act 1975 (Cth)	s51

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
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
412 CLR 497	412 CLR 497		Australia - Commonwealth	circa 1956	Legal Online / Westlaw		1
Begg v Deputy Commissioner of Taxation (SA)	[1937] SAStRp 18; [1937] SASR 97; (1937) 4 ATD 257; (1937) 1 AITR 78		Australia - South Australia	17 May 1937	AustLII		16

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