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CDPJ and Commissioner of Taxation   flag 

[2014] AATA 535
Administrative Appeals Tribunal
Australia
5th August, 2014

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Cth)
Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (Cth)
Income Tax Assessment Act 1936 (Cth) s175A
Income Tax Assessment Act 1997 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth) s8.2
Taxation Administration Act 1953 (Cth) s14ZZE, s14ZZK
Trade Practices Act 1974 (Cth) s10, s82

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Perfrement and Commissioner of Taxation [2011] AATA 264 Administrative Appeals Tribunal Australia 20 Apr 2011 AustLII flag 1
FCT v Spedley Securities Ltd (1988) 19 ATR 938 Australia circa 1988 Legal Online / Westlaw flag 19
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2329
Dibb v Commissioner of Taxation [2004] FCAFC 126; (2004) 136 FCR 388; (2004) 207 ALR 151; (2004) 55 ATR 786; [2004] ALMD 5780 Federal Court of Australia Australia - Commonwealth 13 May 2004 AustLII flag 143
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
Reynolds v Southcorp Wines Pty Ltd [2002] FCA 712; (2002) 122 FCR 301 Federal Court of Australia Australia - Commonwealth 6 Jun 2002 AustLII flag 24
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Allsop v FCT [1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724 High Court of Australia Australia - Commonwealth 9 Sep 1965 AustLII flag 84
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107

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