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Klein and Commissioner of Taxation

[2007] AATA 1869; 70 ATR 572

Administrative Appeals Tribunal

Australia

17th October, 2007

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s170
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Price Street Professional Centre Pty Ltd v Commissioner of Taxation	[2007] FCA 345; (2007) 66 ATR 1; (2007) 45 AAR 196	Federal Court of Australia	Australia - Commonwealth	14 Mar 2007	AustLII		27
Vincent v FCT	[2002] FCas 656		United States	circa 2002			1
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		73
Westfield Ltd v Commissioner of Taxation	[1991] FCA 97; (1991) 28 FCR 333; 99 ALR 510; (1991) 21 ATR 1398	Federal Court of Australia	Australia - Commonwealth	27 Mar 1991	AustLII		65
NT89/364 and Commissioner of Taxation	[1990] AATA 719; (1990) 21 ATR 3728	Administrative Appeals Tribunal	Australia	16 Oct 1990	AustLII		3
QT88/314 and Commissioner of Taxation	[1990] AATA 98; (1990) 21 ATR 3416	Administrative Appeals Tribunal	Australia	1 May 1990	AustLII		3
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		340
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
California Copper Syndicate v Harris	[1904] Tax Cas 159		United Kingdom	circa 1904			4

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