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G Cassegrain and Co Pty Ltd and Commissioner of Taxation 3

[2005] AATA 72; 58 ATR 1226

Administrative Appeals Tribunal

Australia

18th January, 2005

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gerard Cassegrain & Co Pty Ltd v Cassegrain	[2011] NSWSC 1156	Supreme Court of New South Wales	Australia - New South Wales	29 Sep 2011	AustLII		31
Gerard Cassegrain & Co Pty Ltd v Commissioner of Taxation	[2011] FCAFC 12	Federal Court of Australia	Australia - Commonwealth	10 Feb 2011	AustLII		2
Gerard Cassegrain and Co Pty Ltd v Commissioner of Taxation	[2010] AATA 12; [2010] ATC 10-118; (2010) 78 ATR 328	Administrative Appeals Tribunal	Australia	12 Jan 2010	AustLII		2

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s25, s37
Income Tax Assessment Act 1936 (Cth)	s6
Taxation Administration Act 1953 (Cth)	s14ZZA
Taxation Laws Amendment Act (No 4) 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd	[2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556	High Court of Australia	Australia - Commonwealth	16 Nov 2004	AustLII		548
Advanced Prosthetic Centre v Applicance & Limb Centre (Int) Pty Ltd	[2002] NSWSC 515; (2002) 53 ATR 331; 52 AILR 5-409	Supreme Court of New South Wales	Australia - New South Wales	13 Jun 2002	AustLII		3
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		75
Guthrie v Australia & New Zealand Banking Group Ltd	[1991] FLC 92-251; (1991) 23 NSWLR 672; 14 Fam LR 773		Australia	circa 1991	IntelliConnect		17
Guthrie v ANZ Banking Group	(1991) 23 NSWLR 67		Australia - New South Wales	circa 1991	LexisNexis AU		1
Re Parisi and Australian Federal Police	(1987) 14 ALD 11		Australia	circa 1987	LexisNexis AU		11
Re Geoffrey Thompson and Growers Co-operative Co Pty Ltd	(1985) 7 ALN N242; 2 AAR 428		Australia	circa 1985	Legal Online / Westlaw		8
Calverley v Green	[1984] HCA 81; (1984) 155 CLR 242; [1984] FLC 91-565; 56 ALR 483; (1984) 59 ALJR 111; 9 Fam LR 940	High Court of Australia	Australia - Commonwealth	6 Dec 1984	AustLII		869
Cranstoun v Commissioner of Taxation (Cth)	(1984) 75 FLR 220; (1984) 15 ATR 1278		Australia	circa 1984	Legal Online / Westlaw		9
Re Greenham and Minister for Capital Territory	(1979) 2 ALD 137		Australia	circa 1979	LexisNexis AU		98
Re Jeans and Secretary, Department of Housing and Construction	(1979) 2 ALD 337		Australia	circa 1979	LexisNexis AU		6
Albion Hotel Pty Ltd v FCT	[1965] HCA 4; (1965) 115 CLR 78; [1965] ALR 727; 13 ATD 435	High Court of Australia	Australia - Commonwealth	3 Feb 1965	AustLII		25
Will Trust v Commissioner of Taxation	91 ATC 4,007		Australia	circa 1979	IntelliConnect		6

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