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Re Walters and Commissioner of Taxation   flag  3

[2013] AATA 151
Administrative Appeals Tribunal
Australia
20th March, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stevens Nominees (Sydney) Pty Ltd ATF SNS Trust and Commissioner of Taxation [2014] AATA 303 Administrative Appeals Tribunal Australia 16 May 2014 AustLII flag
Walters and Commissioner of Taxation [2013] AATA 834 Administrative Appeals Tribunal Australia 22 Nov 2013 AustLII flag
Trustee for Oenoviva (Australia & New Zealand) Plant and Equipment Trust and Commissioner of Taxation [2013] AATA 253 Administrative Appeals Tribunal Australia 26 Apr 2013 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s6, s25, s37, s43, s50
(Judicial Review) Act 1977 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s161, s166, s166A, s167, s169, s169A, s170, s175A
Income Tax Assessment Act (Cth) s2.5
Taxation Administration Act 1953 (Cth) s14ZL, s14ZQ, s14ZU, s14ZV, s14ZW, s14ZX, s14ZY, s14ZZ, s14ZZA
1997 Amendment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Phelps and FCT [2009] AATA 780; 115 ALD 20; (2009) 51 AAR 391; [2009] ATC 10-114 Administrative Appeals Tribunal Australia 9 Oct 2009 AustLII flag 1
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag 52
SZGME v Minister for Immigration and Citizenship [2008] FCAFC 91; (2008) 168 FCR 487; 247 ALR 467; 102 ALD 31 Federal Court of Australia Australia - Commonwealth 30 May 2008 AustLII flag 170
Kim v Minister for Immigration [2008] FCAFC 73; (2008) 167 FCR 578; 248 ALR 51 Federal Court of Australia Australia - Commonwealth 9 May 2008 AustLII flag 43
Re Radge and Commissioner of Taxation [2007] AATA 1317; (2007) 95 ALD 711; 66 ATR 813; (2007) 45 AAR 318; [2007] ATC 2,164 Administrative Appeals Tribunal Australia 14 May 2007 AustLII flag 25
Isaacs v Commissioner of Taxation [2006] FCAFC 105; (2006) 151 FCR 427; 230 ALR 202; (2006) 63 ATR 390; 95 ALD 530; 43 AAR 330 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 15
Uddin v Minister for Immigration and Multicultural and Indigenous Affairs [2005] FCAFC 218; (2005) 149 FCR 1 Federal Court of Australia Australia - Commonwealth 18 Oct 2005 AustLII flag 80
Minister for Immigration and Multicultural and Indigenous Affairs v Ahmed [2005] FCAFC 58; (2005) 143 FCR 314 Federal Court of Australia Australia - Commonwealth 13 Apr 2005 AustLII flag 289
Minister for Immigration and Multicultural Affairs v Li [2000] FCA 1456; (2000) 103 FCR 486; (2000) 178 ALR 523; 62 ALD 627 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 147
Yilmaz v Minister for Immigration and Multicultural Affairs [2000] FCA 906; (2000) 100 FCR 495; 62 ALD 513 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 195
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
FCT v Stokes [1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 46
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Yolbir v Administrative Appeals Tribunal [1994] FCA 910; (1994) 48 FCR 246; 33 ALD 8; 19 AAR 15 Federal Court of Australia Australia - Commonwealth 15 Feb 1994 AustLII flag 67
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 720
Dainford Ltd v Smith [1985] HCA 23; (1985) 155 CLR 342; 58 ALR 285; 59 ALJR 438 High Court of Australia Australia - Commonwealth circa 1985 AustLII flag 106
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Re Gee and Director-General of Social Services [1981] AATA 21; 58 FLR 347; (1981) 3 ALD 132 Administrative Appeals Tribunal Australia 27 Mar 1981 AustLII flag 57
Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd [1979] FCA 21; (1979) 2 ALD 1; 41 FLR 338; (1979) 24 ALR 307 Federal Court of Australia Australia - Commonwealth 3 May 1979 AustLII flag 298
(1979) 41 FLR 338; 24 ALR 307 (1979) 41 FLR 338; 24 ALR 307 Australia circa 1979 Legal Online / Westlaw flag 132
Brian Lawler Automative Pty Ltd and Collector of Customs, New South Wales [1978] AATA 49 Administrative Appeals Tribunal Australia 21 Jul 1978 AustLII flag 8
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
Batagol v FCT (1963) 109 CLR 242 Australia - Commonwealth circa 1963 Legal Online / Westlaw flag 2
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
R v Deputy FCT (SA); Ex parte Hooper [1926] HCA 3; (1926) 37 CLR 368; 32 ALR 101 High Court of Australia Australia - Commonwealth 22 Mar 1926 AustLII flag 57
Smorgon v Australia and New Zealand Banking Group Ltd [1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137 High Court of Australia Australia - Commonwealth 3 Dec 1906 AustLII flag 118
Zubair v Minister for Immigration 139 FCR 34 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 4

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