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Brown and Commissioner of Taxation   flag  1

[2006] AATA 1107; 65 ATR 172
Administrative Appeals Tribunal
Australia
21st December, 2006

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Kocharyan v Commissioner of Taxation [2015] FCAFC 196 Federal Court of Australia Australia - Commonwealth 23 Dec 2015 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43
Income Tax Assessment Act 1936 (Cth) s82, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s8, s14ZZK
Partnership Act 1891 (Qld) s5

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Lamont v Commissioner of Taxation [2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 15
Corporate Business Centres International Pty Ltd v Commissioner of Taxation [2004] FCA 458; (2004) 137 FCR 108; 55 ATR 476 Federal Court of Australia Australia - Commonwealth 20 Apr 2004 AustLII flag 7
Rowe v FCT [1982] FCA 93; (1982) 60 FLR 475; 13 ATR 110 Federal Court of Australia Australia - Commonwealth 3 Jun 1982 AustLII flag 10
Concrete Pty Ltd v Parramatta Design & Developments Pty Ltd [2006] HCA 55; (2006) 229 CLR 577; (2006) 231 ALR 663; (2006) 81 ALJR 352; 70 IPR 468; [2007] AIPC 92-241 High Court of Australia Australia - Commonwealth 6 Dec 2006 AustLII flag 616
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 flag 548
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Deane v Commissioner of Taxation (Cth); Croker v Commissioner of Taxation (Cth) (1982) 40 ALR 499; (1982) 60 FLR 197; (1982) 12 ATR 796 Australia circa 1982 LexisNexis AU flag 6

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