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Richards and Commissioner of Taxation   flag  1

[2007] AATA 1471; (2007) 68 ATR 629
Administrative Appeals Tribunal
Australia
25th June, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Green and Commissioner of Taxation, Re [2008] AATA 1116; (2008) 74 ATR 289; (2008) 49 AAR 381; (2008) 109 ALD 426; [2008] ATC 10-064 Administrative Appeals Tribunal Australia 15 Dec 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177C, s177D
Income Tax Assessment Act 1997 (Cth)
Corporations Regulations (Cth)
Export Market Development Grants Act 1974 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Starr v FCT [2007] FCA 23; (2007) 65 ATR 86 Federal Court of Australia Australia - Commonwealth 23 Jan 2007 AustLII flag 13
Calder v Commissioner of Taxation (2005) 59 ATR 655 Australia circa 2005 Legal Online / Westlaw flag 17
Calder v FCT (2005) 61 ATR 267; 226 ALR 643 Australia circa 2005 Legal Online / Westlaw flag 21
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
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Sleight [2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555 Federal Court of Australia Australia - Commonwealth 4 May 2004 AustLII flag 112
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Cooke v Commissioner of Taxation [2002] FCA 1315; (2002) 51 ATR 223 Federal Court of Australia Australia - Commonwealth 29 Oct 2002 AustLII flag 34
Puzey v FCT [2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595 Federal Court of Australia Australia - Commonwealth 19 Sep 2002 AustLII flag 26
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
Vincent v Commissioner of Taxation (2002) 51 ATR 8 Australia circa 2002 Legal Online / Westlaw flag 10
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Enviro Systems Renewable Resources Pty Ltd v ASIC [2001] SASC 11; (2001) 80 SASR 1; (2001) 36 ACSR 762 Supreme Court of South Australia Australia - South Australia 2 Feb 2001 AustLII flag 18
Australian Trade Commission v Disktravel [1999] FCA 1399; (1999) 91 FCR 374; 48 IPR 531; 30 AAR 232 Federal Court of Australia Australia - Commonwealth 22 Oct 1999 AustLII flag 15
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Madison Pacific Property Management Pty Ltd v Australian Securities Commission [1999] FCA 62; 89 FCR 263; 17 ACLC 550; 30 ACSR 218 Federal Court of Australia Australia - Commonwealth 8 Feb 1999 AustLII flag 11
Australian Trade Commission v Disktravel [1999] FCA 48 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 12
Travel Vision International Pty Ltd v Australian Trade Commission [1998] AATA 11 Administrative Appeals Tribunal Australia 16 Jan 1998 AustLII flag 8
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Commissioner of Taxation v Brand (1995) 31 ATR 326 Australia circa 1995 Legal Online / Westlaw flag 49
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Commissioner of Taxation v Emmakell Pty Ltd [1989] FCA 34; (1990) 22 FCR 157; 98 ALR 539; (1990) 21 ATR 346 Federal Court of Australia Australia - Commonwealth 28 Feb 1989 AustLII flag 41
Commissioner of Taxation v Lau [1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag 1092
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
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 1101
[1980] Fca 150; (1980) 33 ALR 213 [1980] FCA 150; (1980) 33 ALR 213 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 23
Ferguson v FCT (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
Milne v FCT [1976] HCA 2; (1976) 133 CLR 526; 8 ALR 258; 5 ATR 785; 50 ALJR 412 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 43
Clowes v FCT [1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316 High Court of Australia Australia - Commonwealth 7 Apr 1954 AustLII flag 85
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Amalgamated Zinc (de Bavay ’ s) Ltd v FCT [1935] CLR 295 Australia - Commonwealth circa 1935 Legal Online / Westlaw flag 12

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