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TD 2024/D2 - Income tax: factors taken into account in applying the exceptions to section 99B of the Income Tax Assessment Act 1936 contained in paragraphs 99B(2)(a) and 99B(2)(b)

[2024] ATODTD 2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s95, s99, s99B, s99C, s102AAM
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Howard v Commissioner of Taxation (No 2)	[2011] FCA 1421	Federal Court of Australia	Australia - Commonwealth	14 Dec 2011	AustLII		7
Howard v Commissioner of Taxation	[2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89	Federal Court of Australia	Australia - Commonwealth	26 Oct 2012	AustLII		20
SZOQR v Minister for Immigration and Citizenship	[2011] FCA 142	Federal Court of Australia	Australia - Commonwealth	24 Feb 2011	AustLII		2
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		72

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