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Ionita and Commissioner of Taxation (Taxation)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Anders and Commissioner of Taxation (Taxation)	[2023] AATA 1471	Administrative Appeals Tribunal	Australia	31 May 2023	AustLII		1
Ting and Commissioner of Taxation	[2015] AATA 166; [2015] ATC 10-386	Administrative Appeals Tribunal	Australia	23 Feb 2015	AustLII		6
Taxation, Commissioner of (Cth) v Smith	(1978) 36 FLR 95; (1978) 19 ALR 493; 8 ATR 518		Australia	circa 1978	Legal Online / Westlaw		15
Taxation, Commissioner of (Cth) v Kropp	(1977) 28 FLR 375; (1976) 14 ALR 308; (1976) 6 ATR 655		Australia	circa 1977	Legal Online / Westlaw		5
FCT v Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw		135
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII		7
Commissioner of Taxation v Day	[2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064	High Court of Australia	Australia - Commonwealth	12 Nov 2008	AustLII		88
Commissioner of Taxation v Firth	[2002] FCA 413	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		7
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
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
Commissioner of Taxation v Roberts	[1992] FCA 586; (1992) 39 FCR 118; (1992) 24 ATR 479	Federal Court of Australia	Australia - Commonwealth	circa 1992	AustLII		12
Commissioner of Taxation v Studdert	[1991] FCA 593; (1991) 33 FCR 75; (1991) 22 ATR 762	Federal Court of Australia	Australia - Commonwealth	4 Dec 1991	AustLII		14
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
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		188
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII		127
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		168
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
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
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		305