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Reynolds Wines Ltd v Commissioner of Taxation   flag 

[2010] AATA 121; [2010] ATC 10-122
Administrative Appeals Tribunal
Australia
16th February, 2010

Legislation Cited

s5, s6
Legislation Name Provision
Bills of Exchange Act 1909 (Cth) s8
1936 Act (Cth) s21, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
Australian Tea Tree Oil Research Institute Ltd (In Liq) v FCT [2008] FCA 1653; [2008] ATC 20-066; 74 ATR 812 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 1
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
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 Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 244
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
FCT v Lenzo [2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014 Federal Court of Australia Australia - Commonwealth 3 Apr 2008 AustLII flag 35
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 93
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 188
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
Macdougall v Paterson [1851] EngR 970; 11 CB 755; 21 LJCP 27; 138 ER 672 Court of Common Pleas United Kingdom circa 1851 CommonLII flag 104
Macpherson and Commissioner of Taxation [2007] AATA 1022; (2007) 65 ATR 702 Administrative Appeals Tribunal Australia 22 Jan 2007 AustLII flag 3
Macquarie Finance Ltd v Commissioner of Taxation (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
Permanent Trustee Co v FCT [1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5 Australia circa 1940 LexisNexis AU flag 45
Re Sharkey and Commissioner of Taxation [2007] AATA 1435; (2007) 95 ALD 509; (2007) 66 ATR 878 Administrative Appeals Tribunal Australia 18 Jun 2007 AustLII flag 12
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
63 CLR 154-155 63 CLR 154-155 Australia - Commonwealth circa 1938 Legal Online / Westlaw flag 1

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