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"Proceeding in Certainty: Tax Rulings"   flag 

(2017) 89 Australian Institute of Administrative Law Forum 91
Marks, David W
Australian Institute of Administrative Law Forum
Australia

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment (Self Assessment) Bill 1992 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s357
Income Tax Assessment Act 1997 (Cth) s3.5, s6.5, s11.5
Taxation Administration Act 1953 (Cth) s3, s4, s5, s14ZVA, s3.1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Hacon v Commissioner of Taxation [2017] FCA 659 Federal Court of Australia Australia - Commonwealth 19 Jun 2017 AustLII flag 2
Cooperative Bulk Handling Ltd v FCT [2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183 Federal Court of Australia Australia - Commonwealth 25 May 2010 AustLII flag 17
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
Bellinz Pty Ltd v Commissioner of Taxation [1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350 Federal Court of Australia Australia - Commonwealth 31 Mar 1998 AustLII flag 6
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
CTC Resources NL v Commissioner of Taxation [1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 48
Carrasco v The Commissioners for Her Majesty's Revenue and Customs [2016] UKFTT 0731; [2017] 1 WTLR 1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2016 BAILII flag 1
[2017] Atc 20-64 [2017] ATC 20-64 Australia circa 2017 IntelliConnect flag 1
Azer v Commissioner of Taxation [2016] ATC 10-429 Australia circa 2016 IntelliConnect flag 1
Rosgoe v Commissioner of Taxation [2015] ATC 20-539 Australia circa 2015 IntelliConnect flag 2
EIE Ocean BV v Commissioner of Stamp Duties (Qld) [1998] 1 Qd R 36; 34 ATR 366 Australia - Queensland circa 1998 LexisNexis AU flag 9

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