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Ycnm v FCT   flag  3

[2019] AATA 1592; (2019) 110 ATR 151
Administrative Appeals Tribunal
Australia
1st July, 2019

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Julie Ann Sladden v Commissioner of Taxation [2023] AATA 3815 Administrative Appeals Tribunal Australia 16 Nov 2023 AustLII flag 1
Guttikonda and Sheth and Commissioner of Taxation (Taxation) [2022] AATA 1325 Administrative Appeals Tribunal Australia 20 May 2022 AustLII flag
Sladden v Commissioner of Taxation [2024] FCAFC 122 Federal Court of Australia Australia - Commonwealth 19 Sep 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s912A, s1324
Insurance Contracts Act 1984 (Cth) s48A
Income Tax Assessment Act 1936 (Cth) s103, s118
Income Tax Assessment Act 1997 (Cth)
Life Insurance Act 1995 (Cth) s12A, s12B
Taxation Administration Act 1953 (Cth) s14ZZK
Tax and Superannuation Laws Amendment (2014 Measures No 7) Act 2015 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Purvis and Commissioner of Taxation [2013] AATA 58; (2013) 90 ATR 739 Administrative Appeals Tribunal Australia 4 Feb 2013 AustLII flag 5
Sladden v Commissioner of Taxation [2024] FCAFC 122 Federal Court of Australia Australia - Commonwealth 19 Sep 2024 AustLII flag
Bond v FCT [2015] FCA 245; [2015] ATC 20-499 Federal Court of Australia Australia - Commonwealth 25 Mar 2015 AustLII flag 5
Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd [2008] FCAFC 190; (2008) 253 ALR 59; (2008) 73 ATR 28; [2008] ATC 20-081; (2008) 172 FCR 557 Federal Court of Australia Australia - Commonwealth 18 Dec 2008 AustLII flag 3
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
Sommer v FCT [2002] FCA 1205; (2002) 51 ATR 102 Federal Court of Australia Australia - Commonwealth 27 Sep 2002 AustLII flag 8
Commissioner of Taxation v CSR Ltd [2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559 Federal Court of Australia Australia - Commonwealth 26 Oct 2000 AustLII flag 22
Namol Pty Ltd v AW Baulderstone Pty Ltd (No 2) [1993] FCA 606; 47 FCR 388; (1993) 119 ALR 187; (1994) 27 ATR 181 Federal Court of Australia Australia - Commonwealth 10 Dec 1993 AustLII flag 56
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
Henry Jones (IXL) Ltd v Commissioner of Taxation [1991] FCA 488; (1991) 31 FCR 64; 102 ALR 1; 22 ATR 328 Federal Court of Australia Australia - Commonwealth 24 Oct 1991 AustLII flag 19
Allied Mills Industries Pty Ltd v Commissioner of Taxation [1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457 Federal Court of Australia Australia - Commonwealth 27 Apr 1989 AustLII flag 52
Federal Coke Co Pty Ltd v FCT [1977] FCA 3; (1977) 34 FLR 375 Federal Court of Australia Australia - Commonwealth 20 Jun 1977 AustLII flag 20
FCT v Sydney Refractive Surgery Centre Pty Ltd (2008) 172 FCR 557; [2008] FCAFC 1905 Federal Court of Australia Australia - Commonwealth circa 1905 Legal Online / Westlaw flag 6
Commissioner of Taxation v Scully [2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 99
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 367
Trident General Insurance Co Ltd v McNiece Bros Pty Ltd [1988] HCA 44; (1988) 165 CLR 107; 80 ALR 574; (1988) 62 ALJR 508; (1988) 5 ANZ Insurance Cases 60-873 High Court of Australia Australia - Commonwealth 8 Sep 1988 AustLII flag 562
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Commissioner of Stamp Duties (NSW) v Jones [1971] HCA 67; (1971) 125 CLR 511; 46 ALJR 50; 2 ATR 641; [1971] AEGR 66 High Court of Australia Australia - Commonwealth 9 Dec 1971 AustLII flag 7
Carapark Holdings Ltd v FCT [1967] HCA 5; (1967) 115 CLR 653; 14 ATD 402; (1967) 40 ALJR 506; 10 AITR 378 High Court of Australia Australia - Commonwealth 7 Apr 1967 AustLII flag 49
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
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
National Insurance Co of New Zealand Ltd v Espagne [1961] HCA 15; (1961) 105 CLR 569; [1961] ALR 627; 35 ALJR 4 High Court of Australia Australia - Commonwealth 6 Apr 1961 AustLII flag 383
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
Berryman v Zurich Australia Ltd [2016] WASC 196; (2016) 310 FLR 108 Supreme Court of Western Australia Australia - Western Australia 1 Jul 2016 AustLII flag 11
7 Act 2015 7 Act 2015 United Kingdom circa 2015 flag 1
FCT v Spedley Securities Ltd (1988) 19 ATR 938 Australia circa 1988 Legal Online / Westlaw flag 19
Carborundum Realty Pty Ltd v RAIA Archicentre Pty Ltd (1993) 93 ATC 4,418 Australia circa 1993 IntelliConnect flag 2
12 CB 12cc 12 CB 12CC 1

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