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Re Phippen and FCT   flag 

[2005] AATA 952; 60 ATR 1271
Administrative Appeals Tribunal
Australia
30th September, 2005

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s8.1, s8.5, s26.50, s40.25
Commercial Vessels Act 1979 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stone v Commissioner of Taxation [2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297 Federal Court of Australia Australia - Commonwealth 29 Nov 2002 AustLII flag 14
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Robe River Mining Co Pty Ltd v Commissioner of Taxation (1989) 21 FCR 1; (1989) 88 ALR 50; (1989) 20 ATR 768 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 22
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
FCT v Walker (1985) 79 FLR 161; (1985) 16 ATR 331 Australia circa 1985 Legal Online / Westlaw flag 25
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1103
Ferguson v FCT (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
Thomas v FCT [1972-1973] ALR 368 Australia circa 1973 LexisNexis AU flag 3
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57
Newton v Pyke (1908) 25 TLR 127 United Kingdom circa 1908 LexisNexis flag 40
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193

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