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Ovens and Commissioner of Taxation 4

[2009] AATA 166; [2009] ATC 10-081; (2009) 75 ATR 479

Administrative Appeals Tribunal

Australia

13th March, 2009

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
McAteer and Commissioner of Taxation (Taxation)	[2020] AATA 1795	Administrative Appeals Tribunal	Australia	17 Jun 2020	AustLII
Ogden and Commissioner of Taxation (Taxation)	[2016] AATA 32	Administrative Appeals Tribunal	Australia	29 Jan 2016	AustLII		1
Bhatti and Commissioner of Taxation	[2016] AATA 24	Administrative Appeals Tribunal	Australia	22 Jan 2016	AustLII		4
Ogden and Commissioner of Taxation	[2014] AATA 385	Administrative Appeals Tribunal	Australia	20 Jun 2014	AustLII		3

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
1936 Act (Cth)
Income Tax Assessment Act 1997 (Cth)	s1.2, s12.5
THE ACT (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Brixius	[1987] FCA 612; (1987) 16 FCR 359; (1987) 7 AAR 316; 19 ATR 506	Federal Court of Australia	Australia - Commonwealth	circa 1987	AustLII		67
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
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		118
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		412
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII		97
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		335
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		849
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII		115
Macquarie Finance Ltd v FCT	(2004) 210 ALR 508; (2004) 57 ATR 115; [2005] ALMD 2384; (2004) 22 ACLC 1433; [2004] FCA 1170; (2005) 146 FCR 77		Australia	circa 2004	LexisNexis AU		26
215 Atr 664	215 ATR 664		Australia	circa 2004	Legal Online / Westlaw		2
194 Atr 651	194 ATR 651		Australia	circa 2004	Legal Online / Westlaw		2
207 Atr 658	207 ATR 658		Australia	circa 2004	Legal Online / Westlaw		2
Swinford v Commissioner of Taxation (Cth)	80 FLR 1; (1984) 15 ATR 1154; [1984] 3 NSWLR 118		Australia		Legal Online / Westlaw		11
Spriggs v FCT	(2007) 68 ATR 740		Australia	circa 2007	Legal Online / Westlaw		4
207 Atr 659	207 ATR 659		Australia	circa 2007	Legal Online / Westlaw		2
201-2 Atr 656	201-2 ATR 656		Australia	circa 2007	Legal Online / Westlaw		2

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