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A Co and E Co and The FCT   flag 

[2004] AATA 987; 57 ATR 1057
Administrative Appeals Tribunal
Australia
13th September, 2004

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Acts Interpretation Act 1901 (Cth) s15AA
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s167, s175
Income Tax Assessment Act 1997 (Cth) s1.3
Superannuation (Government Co-contribution for Low Income Earners) Act 2003 (Cth)
Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Cth) s7A, s8, s8A, s10, s13, s15, s24
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) s9, s14
Taxation Administration Act 1953 (Cth)
THE ACT (Cth)
Superannuation (Resolution of Complaints) Act 1993 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Re Brown and Deputy Commissioner of Taxation [2002] AATA 376; 50 ATR 1001 Administrative Appeals Tribunal Australia circa 2002 AustLII flag 1
[1990] Atr 88 [1990] ATR 88 Australia circa 1990 Legal Online / Westlaw flag 1
In re Gaunson & Lonie's Bills of Costs Ex parte Wren [1900] ArgusLawRp 145; (1901) 7 ALR 1 Argus Law Reports Australia 6 Dec 1900 AustLII flag 17
Commonwealth Bank Officers Superannuation Corporation Pty Ltd v FCT [2003] FCA 794; (2003) 75 ALD 321; 53 ATR 383 Federal Court of Australia Australia - Commonwealth 31 Jul 2003 AustLII flag 3
Austin v Commonwealth [2003] HCA 3; (2003) 215 CLR 185; (2003) 195 ALR 321; (2003) 77 ALJR 491; (2003) 24 Leg Rep 22; 51 ATR 654 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 191
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
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 71
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
George v FCT (1952) 86 CLR 184 Australia - Commonwealth circa 1952 Legal Online / Westlaw flag 1
Anderson v Commissioner of Taxes (Vic) [1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313 High Court of Australia Australia - Commonwealth 31 May 1937 AustLII flag 49
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57
FCT v McComas [1923] HCA 6; (1923) 31 CLR 479 High Court of Australia Australia - Commonwealth 22 Mar 1923 AustLII flag 4
Symington v Port Adelaide City Corporation (1974) 8 SASR 209; (1974) 31 LGRA 255 Supreme Court of South Australia Australia - South Australia circa 1974 Legal Online / Westlaw flag 4
Bennet (decd), In re; Stuartson v Trustees, Executors & Agency Co Ltd [1957] VicRp 14; [1957] VR 113; [1957] ALR 458 Australia - Victoria 12 Oct 1956 AustLII flag 5
Ormond Investment Co v Betts [1928] AC 143 United Kingdom circa 1928 LexisNexis / Westlaw flag 70
Oriental Bank Corporation v Wright (1880) 5 AC 842 United Kingdom circa 1880 LexisNexis / Westlaw flag 10

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