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British American Tobacco Australia Services Ltd v Commissioner of Taxation   flag  5

[2009] FCA 1550; [2009] ATC 20-155; 77 ATR 518
Federal Court of Australia
Australia - Commonwealth
21st December, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mathoura Property Pty Ltd v FCT [2013] AATA 922; (2013) 97 ATR 1059 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 2
MT 2012/3 - Administrative penalties: voluntary disclosures [2012] ATOMTR MT2012/3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
MT 2012/3 - Administrative penalties: voluntary disclosures [2012] ATOMTR 3 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
MT 2011/D3 - Administrative penalties: voluntary disclosures [2011] ATODMTR MT2011/D3 Australian Taxation Office Australia - Commonwealth 7 Sep 2011 AustLII flag
British American Tobacco Australia Services Ltd v Commissioner of Taxation [2010] FCAFC 130; (2010) 189 FCR 151 Federal Court of Australia Australia - Commonwealth 10 Nov 2010 AustLII flag 8

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s166A, s177A, s177C, s177D, s177F
Income Tax Assessment Act 1997 (Cth) s4.5, s5.5
Federal Court Rules (Cth)
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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

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