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Fraser and Commissioner of Taxation

[2012] AATA 655

Administrative Appeals Tribunal

Australia

28th September, 2012

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No.2) 1992 (Cth)
Acts Interpretation Act 1901 (Cth)	s15AA
Income Tax Assessment Act 1936 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Newcastle City Council v GIO General Ltd	[1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2	High Court of Australia	Australia - Commonwealth	2 Dec 1997	AustLII		513
R v Young	(1999) 46 NSWLR 681		Australia - New South Wales	circa 1999	LexisNexis AU		298
Re Falson and Commissioner of Taxation	[2007] AATA 1668; (2007) 68 ATR 299	Administrative Appeals Tribunal	Australia	17 Aug 2007	AustLII		3
Thornton v Commissioner of Taxation (Cth)	(1997) 36 ATR 1109		Australia	circa 1997	Legal Online / Westlaw		3

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