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Morrison and Commissioner of Taxation   flag  3

[2015] AATA 114
Administrative Appeals Tribunal
Australia
27th February, 2015

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Millar v Commissioner of Taxation [2015] FCA 1104; (2015) 67 AAR 490 Federal Court of Australia Australia - Commonwealth 19 Oct 2015 AustLII flag 17
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
VTBL and Commissioner of Taxation (Taxation) [2023] AATA 168 Administrative Appeals Tribunal Australia 13 Feb 2023 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Appeals (Cth) s43
Income Tax Assessment Act 1936 (Cth) s44, s90, s170, s44
Administration Act 1953 (Cth) s14ZZE, s14ZZJ, s14ZZK
(Supervision) Regulations 1994 (Cth)
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd [2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556 High Court of Australia Australia - Commonwealth 16 Nov 2004 AustLII flag 548
Fitzroy Services Pty Ltd v Commissioner of Taxation [2013] FCA 471 Federal Court of Australia Australia - Commonwealth 20 May 2013 AustLII flag 5
Gashi v Commissioner of Taxation [2012] FCA 638; (2012) 88 ATR 895; [2012] ATC 20-235 Federal Court of Australia Australia - Commonwealth 22 Jun 2012 AustLII flag 10
Hadjiloucas v Crean [1987] 3 All ER 1008; [1988] 1 WLR 1006; [1987] 2 EGLR 60 United Kingdom circa 1987 LexisNexis flag 24
No 1 Act 2010 United Kingdom circa 2010 flag 26
R v Meares (1997) 37 ATR 321 Australia circa 1997 Legal Online / Westlaw flag 15
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Re Faywin Investments Pty Ltd v Commissioner of Taxation [1989] FCA 387; (1989) 89 ALR 599; 20 ATR 1282 Federal Court of Australia Australia - Commonwealth 22 Sep 1989 AustLII flag 10
Re State Public Services Federation [1993] HCA 30; (1993) 178 CLR 249; 113 ALR 385; 67 ALJR 577 High Court of Australia Australia - Commonwealth 3 Jun 1993 AustLII flag 266
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529

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