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Re Player and FCT   flag 

[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668
Administrative Appeals Tribunal
Australia
4th April, 2008

Legislation Cited

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

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Amalgamated Zinc (de Bavay ’ s) Ltd v FCT [1935] CLR 295 Australia - Commonwealth circa 1935 Legal Online / Westlaw flag 12
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
Australian Trade Commission v Disktravel [1999] FCA 48 Federal Court of Australia Australia - Commonwealth 5 Feb 1999 AustLII flag 12
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
Commissioner of Taxation v Cooke [2004] FCAFC 75; (2004) 55 ATR 183 Federal Court of Australia Australia - Commonwealth 26 Mar 2004 AustLII flag 39
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 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 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
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
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
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
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
Ferguson v FCT (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
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
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 1103
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
Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
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
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
Travel Vision International Pty Ltd v Australian Trade Commission [1998] AATA 11 Administrative Appeals Tribunal Australia 16 Jan 1998 AustLII flag 8
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
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

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