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Richmond and Commissioner of Taxation (Taxation)   flag 

[2023] AATA 1915
Administrative Appeals Tribunal
Australia
27th June, 2023

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s1, s8, s25, s29, s30, s37, s40
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth) s14ZQ, s14ZY, s14ZZ, s14ZZC, s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Rizkallah and Commissioner of Taxation (Taxation) [2022] AATA 3081 Administrative Appeals Tribunal Australia 16 Sep 2022 AustLII flag 1
Commissioner of Taxation v Bargwanna [2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107 Federal Court of Australia Australia - Commonwealth 12 Jun 2009 AustLII flag 15
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
Commissioner of Taxation v Ampol Exploration Ltd (1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 26
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3876
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Colonial Mutual Life Assurance Society Ltd v FCT [1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274 High Court of Australia Australia - Commonwealth 13 Oct 1953 AustLII flag 87
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Thomas v Sorrell [1673] EWHC J85 High Court of England and Wales United Kingdom - England and Wales circa 1673 BAILII flag
King v David Allen & Sons Billposting Ltd [1916] UKHL 1; [1916] 2 AC 54; (1915) 2 IR 213 House of Lords United Kingdom 14 Feb 1916 BAILII flag 22
Regreen Asset Holdings Pty Ltd v Castricum Brothers Australia Pty Ltd [2015] VSCA 286 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Oct 2015 AustLII flag 35
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Claude Neon Ltd v Melbourne & Metropolitan Board of Works 118 CLR 678; (1969) 43 ALJR 69; (1969) 20 LGRA 1 Australia - Commonwealth Legal Online / Westlaw flag 15

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