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Klein and Commissioner of Taxation   flag 

[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
California Copper Syndicate v Harris [1904] Tax Cas 159 United Kingdom circa 1904 flag 4
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 flag 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 flag 1136
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 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 flag 281
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 flag 57
NT89/364 and Commissioner of Taxation [1990] AATA 719; (1990) 21 ATR 3728 Administrative Appeals Tribunal Australia 16 Oct 1990 AustLII flag 3
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 flag 27
QT88/314 and Commissioner of Taxation [1990] AATA 98; (1990) 21 ATR 3416 Administrative Appeals Tribunal Australia 1 May 1990 AustLII flag 3
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 FCT [2002] FCas 656 United States circa 2002 flag 1
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 flag 65

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