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Taxpayer and Commissioner of Taxation

[1996] AATA 53; 32 ATR 1155

Administrative Appeals Tribunal

Australia

14th February, 1996

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
Act (Cth)	s19, s21A, s25, s37, s54, s51

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Palumberi v Palumberi	[1986] NSW Conv R 55-287		Australia - New South Wales	circa 1986	IntelliConnect		7
Belgrave Nominees Pty Ltd v Barlin-Scott Airconditioning Pty Ltd	[1984] VicRp 75; [1984] VR 947		Australia - Victoria	1 May 1984	AustLII		24
Anthony v Commonwealth	[1972-73] ALR 769; (1973) 47 ALJR 83; (1973) 29 LGRA 61		Australia	circa 1972	LexisNexis AU		41
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		385
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Australian Provincial Assurance Co Ltd v Coroneo	[1938] SR (NSW) 700	Supreme Court of New South Wales	Australia - New South Wales	circa 1938			9
Granite Supply Association Ltd v Kitton	(1905) 5 Tax Cas 168		United Kingdom	circa 1905			6
Smith v Westinghouse Brake Co	(1888) 2 Tax Cas 357		United Kingdom	circa 1888			3
2 Ch 183	2 Ch 183	Court of Chancery	United Kingdom	circa 1984	LexisNexis / Westlaw		5
2 Ch 74	2 Ch 74	Court of Chancery	United Kingdom		LexisNexis / Westlaw		12
1 Ch 182	1 Ch 182	Court of Chancery	United Kingdom	circa 1984	LexisNexis / Westlaw		11

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