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MT 2037 - Miscellaneous taxes: administrative law: guidelines for preparing statement of reasons for decision   flag 

[1987] ATOMTROS MT2037
Australian Taxation Office
Australia - Commonwealth
20th August, 1987

Legislation Cited

Legislation Name Provision
ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977 (Cth) s13
Customs Act 1901 (Cth)
Income Tax Assessment Act (Cth) s14
Taxation Administration Act 1953 (Cth)
Trust Recoupment Tax Assessment Act 1985 (Cth)
Australian Capital Territory Taxation (Administration) Act 1969 (Cth)
Bank Account Debits Tax Administration Act 1982 (Cth)
Estate Duty Assessment Act 1914 (Cth)
Gift Duty Assessment Act 1941 (Cth)
Pay-roll Tax (Territories) Assessment Act 1971 (Cth)
Pay-roll Tax Assessment Act 1941 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Australian Workers' Union v Coles [1917] ArgusLawRp 43; (1917) 23 ALR 196 Argus Law Reports Australia 23 May 1917 AustLII flag 59
ARM Constructions Pty Ltd v Deputy Commissioner of Taxation [1986] FCA 108; 10 FCR 197; (1986) 65 ALR 343; (1986) 10 ALN N118; 17 ATR 459 Federal Court of Australia Australia - Commonwealth 10 Apr 1986 AustLII flag 78
Commissioner of Taxation v Nestle Australia Ltd [1986] FCA 479; (1986) 12 FCR 257; (1986) 69 ALR 445; 17 ATR 1130 Federal Court of Australia Australia - Commonwealth circa 1986 AustLII flag 85
Nestle Australia Ltd v Commissioner of Taxation (1986) 11 FCR 453; (1986) 67 ALR 128; 17 ATR 747 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 20
Barina Corporation Ltd v Deputy Commissioner of Taxation [1985] FCA 130; (1985) 6 FCR 368; 59 ALR 401; 16 ATR 336 Federal Court of Australia Australia - Commonwealth 22 Apr 1985 AustLII flag 12
Domaine Finance Pty Ltd v Commissioner of Taxation (1985) 8 FCR 538; 61 ALR 375; 16 ATR 778 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 6
Mercantile Credits Ltd v Commissioner of Taxation (No 1) (1985) 8 FCR 510; (1985) 61 ALR 331; (1985) 16 ATR 855 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 14
Intervest Corporation Pty Ltd v Commissioner of Taxation [1984] FCA 297; (1984) 3 FCR 591; (1984) 58 ALR 317; (1984) 15 ATR 1204; 7 ALD 83 Federal Court of Australia Australia - Commonwealth 15 Oct 1984 AustLII flag 20
Hells Angels Ltd v Deputy Commissioner of Taxation [1984] FCA 203; (1984) 3 FCR 83; (1984) 6 ALD 420; 15 ATR 1088 Federal Court of Australia Australia - Commonwealth 27 Jul 1984 AustLII flag 5
Re Deputy Commissioner of Taxation v Clarke and Kann [1984] FCA 94; 1 FCR 322 Federal Court of Australia Australia 11 Apr 1984 AustLII flag 10
Bennett Honda Pty Ltd v Commissioner of Taxation (1984) 4 FCR 98 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 1
Clarke & Kann v Deputy Commissioner of Taxation [1983] FCA 294; (1983) 50 ALR 351; 72 FLR 166; 15 ATR 42 Federal Court of Australia Australia - Commonwealth 4 Nov 1983 AustLII flag 5
Sezdirmezoglu v Acting Minister for Immigration and Ethnic Affairs [1983] FCA 267; 74 FLR 348; 51 ALR 561 Federal Court of Australia Australia - Commonwealth 19 Oct 1983 AustLII flag 24
Ralkon v Aboriginal Development Commission [1982] FCA 153; (1982) 69 FLR 328; (1982) 43 ALR 535; (1982) 5 ALD 42 Federal Court of Australia Australia - Commonwealth 5 Aug 1982 AustLII flag 274
Tooheys Ltd v Minister for Business and Consumer Affairs [1981] FCA 121; (1981) 54 FLR 421; (1981) 36 ALR 64; (1981) 4 ALD 277 Federal Court of Australia Australia - Commonwealth 19 Aug 1981 AustLII flag 204
Sullivan v Department of Transport [1978] FCA 48; (1978) 36 FLR 68; (1978) 20 ALR 323; (1978) 1 ALD 383 Federal Court of Australia Australia - Commonwealth 12 Dec 1978 AustLII flag 751
O'Reilly; Ex parte Bayford Wholesale Pty Ltd [1983] HCA 27; (1983) 151 CLR 557; (1983) 48 ALR 477; (1983) 57 ALJR 675; 14 ATR 610; [1983] WCR 167 High Court of Australia Australia - Commonwealth 29 Aug 1983 AustLII flag 18
[1987] MT 2037 [1987] MT 2037 Montana Supreme Court United States - Montana circa 1987 flag 1
Waterhouse v Deputy FCT 17 ATR 997 Australia circa 1983 Legal Online / Westlaw flag 1
17 Atr 807 17 ATR 807 Australia circa 1983 Legal Online / Westlaw flag 1
Public Service Board (NSW) v Osmond (1986) 4 Leg Rep 1 Australia circa 1986 flag 2
Tagle v Minister for Immigration & Ethnic Affairs 48 ALR 379 Australia LexisNexis AU flag 1
Re Ajamian and Minister for Immigration and Ethnic Affairs (1979) 2 ALD 366 Australia circa 1979 LexisNexis AU flag 1
Tinsley v Cameron (1986) 4 LGR (NSW) 1; 34 WN (NSW) 142 Australia - New South Wales 2 Jul 1917 AustLII flag 1
Re Palmer (No 2) (1979) 2 ALD 209 Australia circa 1979 LexisNexis AU flag 8
1 Ald 183 1 ALD 183 Australia circa 1979 LexisNexis AU flag 63
Elliott v Southwark London Borough Council [1976] 2 All ER 781; [1976] 1 WLR 499 United Kingdom circa 1976 LexisNexis flag 74
Mercantile Credits Ltd v FCT 61 ALR 33 Australia circa 1976 LexisNexis AU flag 1
United Dominions Corporation Ltd v Austin [1980] 1 NSWLR 636 Australia - New South Wales circa 1980 LexisNexis AU flag 5
Re Harkins and Minister for the Capital Territory (1978) 1 ALD 537 Australia circa 1978 LexisNexis AU flag 2
Ansett Transport Industries (Operations) Pty Ltd v Wraith 48 ALR 500 Australia LexisNexis AU flag 182

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