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Carberry and Commissioner of Taxation   flag 

[2011] AATA 303
Administrative Appeals Tribunal
Australia
10th May, 2011

Legislation Cited

Legislation Name Provision
THE ACT (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Nitrogenous Fertilizers Subsidy Act 1966 (Cth)
Water Act 1912 (NSW) s117A
Water Management Act 2000 (NSW) s401
Water Management (General) Regulation 2004 (NSW) s5, s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Berghofer and FCT [2008] AATA 1138; [2008] ATC 10-066; 73 ATR 964 Administrative Appeals Tribunal Australia 19 Dec 2008 AustLII flag 2
First Provincial Building Society Ltd v Commissioner of Taxation (1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 56
O ’ Grady v Northern Queensland Co Ltd [1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743 High Court of Australia Australia - Commonwealth 12 Apr 1990 AustLII flag 306
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Placer Development Ltd v The Commonwealth [1969] HCA 29; (1969) 121 CLR 353; [1969] ALR 801; (1969) 43 ALJR 265 High Court of Australia Australia - Commonwealth 27 Jun 1969 AustLII flag 199
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 flag 320
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96

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