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Taxpayer and Commissioner of Taxation   flag 

[2000] AATA 240; 44 ATR 1059
Administrative Appeals Tribunal
Australia
28th March, 2000

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s97
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Doherty v FCT [1933] HCA 10; 48 CLR 1; 2 ATD 272 High Court of Australia Australia - Commonwealth 12 Apr 1933 AustLII flag 7
Balsh versus Hyham [1728] EngR 75; 24 ER 810; (1728) 2 PWms 453 King's Bench United Kingdom circa 1728 CommonLII flag 12
Hardoon v Belilios [1901] AC 118 United Kingdom circa 1901 LexisNexis / Westlaw flag 146

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