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VT96/291 and Commissioner of Taxation   flag 

[1997] AATA 233; 36 ATR 1066
Administrative Appeals Tribunal
Australia
4th July, 1997

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s97

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 72
Taylor v FCT [1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148 High Court of Australia Australia - Commonwealth 8 Apr 1970 AustLII flag 32
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31

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