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Spencer and Commissioner of Taxation (Taxation)

[2021] AATA 1106

Administrative Appeals Tribunal

Australia

3rd May, 2021

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s34J
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s105
Income Tax Assessment Act 1997 (Cth)	s15

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bhatti v Commissioner of Taxation	(2016) 102 ATR 702		Australia	circa 2016	Legal Online / Westlaw		1
Commissioner of Taxation v Payne	[2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228	High Court of Australia	Australia - Commonwealth	8 Feb 2001	AustLII		118
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849

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