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Re 3-D Scaffolding Pty Ltd and FCT   flag  2

[2007] AATA 1884; 70 ATR 582; [2008] ATC 10-009
Administrative Appeals Tribunal
Australia
19th October, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
3D Scaffolding Pty Ltd v FCT [2009] FCAFC 75; (2009) 75 ATR 604; [2009] ATC 20-111 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 18
Allen and Commissioner of Taxation (Taxation) [2021] AATA 2768 Administrative Appeals Tribunal Australia 6 Aug 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1936 (Cth) s109C
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK
Taxation Laws Amendment Act (No 3) 1998 (Cth)
Finance Act 1965

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
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
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
3D Scaffolding Pty Ltd v FCT [2009] FCAFC 75; (2009) 75 ATR 604; [2009] ATC 20-111 Federal Court of Australia Australia - Commonwealth 22 Jun 2009 AustLII flag 18
Di Lorenzo Ceramics Pty Ltd v FCT [2007] FCA 1006; (2007) 161 FCR 198; (2007) 161 FLR 198; (2007) 67 ATR 42 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 7
Stephens v T Pittas Ltd (1983) 56 Tax Cas 722 United Kingdom circa 1983 flag 5
Allen and Commissioner of Taxation (Taxation) [2021] AATA 2768 Administrative Appeals Tribunal Australia 6 Aug 2021 AustLII flag

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