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Sommer and Commissioner of Taxation 2

[2001] AATA 901; 48 ATR 1127

Administrative Appeals Tribunal

Australia

15th August, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Narelle Patricia Fletcher AND Q-COMP	[2010] QIRComm 146	Queensland Industrial Relations Commission	Australia - Queensland	30 Sep 2010	AustLII
WorkCover Queensland v Cook	[2003] QIC 147; (2003) 173 QGIG 1416	Queensland Industrial Court	Australia - Queensland	15 Aug 2003	AustLII		4

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)
Act (Cth)	s14
Taxation Administration Act 1953 (Cth)	s14ZVA

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CTC Resources NL v Commissioner of Taxation	[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403	Federal Court of Australia	Australia - Commonwealth	3 Mar 1994	AustLII		48
CTC Resources NL v Commissioner of Taxation	(1994) 48 FCR 347	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		1
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU		33
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
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107

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