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Re Martinazzo and FCT

[2009] AATA 61; (2009) 72 ATR 169; [2009] ATC 10-073

Administrative Appeals Tribunal

Australia

30th January, 2009

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s5, s6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Dixon (Trustee)	[2007] FCA 1079	Federal Court of Australia	Australia - Commonwealth	25 Jul 2007	AustLII		9
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
WT1996/102 and Commissioner of Taxation	[2002] AATA 291; (2002) 49 ATR 1189	Administrative Appeals Tribunal	Australia	26 Apr 2002	AustLII		4
Brown v Commissioner of Taxation	[2002] FCA 318	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		9
Arnett v Commissioner of Taxation (Cth)	(1998) 39 ATR 1095		Australia	circa 1998	Legal Online / Westlaw		7
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Hayes v FCT	[1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		384
Christie v FCT	[1956] HCA 20; 96 CLR 59; 11 ATD 74	High Court of Australia	Australia - Commonwealth	23 May 1956	AustLII		2
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313

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