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QT85/994 and QT85/1022 and Commissiioner of Taxation   flag 

[1989] AATA 143; 20 ATR 3631
Administrative Appeals Tribunal
Australia
13th June, 1989

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Income Tax Assessment Act (Cth) s18, s45D
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) s5, s8, s15, s18

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353; [1949] ALR 792; 4 AITR 195; 9 ATD 5; 78 CR 353; 23 ALJR 322 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 598
(1979) 27 ALR 367 (1979) 27 ALR 367 Australia circa 1979 LexisNexis AU flag 295
Hoyt's Pty Ltd v Spencer [1919] HCA 64; (1919) 27 CLR 133; 26 ALR 21 High Court of Australia Australia - Commonwealth 24 Nov 1919 AustLII flag 280
FJ Bloemen Pty Ltd v FCT [1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 239
Global Sportsman Pty Ltd v Mirror Newspapers Pty Ltd [1984] FCA 180; (1984) 55 ALR 25; (1984) 6 ATPR 45,339; 2 FCR 82 Federal Court of Australia Australia - Commonwealth 9 Jul 1984 AustLII flag 207
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 138
Willis v The Commonwealth [1946] HCA 22; (1946) 73 CLR 105; [1946] ALR 349 High Court of Australia Australia - Commonwealth 6 Aug 1946 AustLII flag 119
State Government Insurance Office v Rees [1979] HCA 52; (1979) 144 CLR 549; 26 ALR 341; (1979) 53 ALJR 752; 4 ACLR 559 High Court of Australia Australia - Commonwealth 12 Oct 1979 AustLII flag 97
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
Sheen v Fields Pty Ltd (1984) 51 ALR 345; (1984) 58 ALJR 93; [1984] Aust Torts Reports 80-301 Australia circa 1984 LexisNexis AU flag 77
Commissioner of Stamp Duties (Qld) v Hopkins [1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 77
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126 High Court of Australia Australia - Commonwealth circa 1957 AustLII flag 27
Fleetwood-Hesketh v Inland Revenue Commissioners [1936] 1 KB 351; [1935] All ER 682 United Kingdom circa 1936 LexisNexis / Westlaw flag 8
Fitch Lovell Ltd v Inland Revenue Commissioners [1962] 3 All ER 685 United Kingdom circa 1962 LexisNexis flag 7
Equiticorp Industries Ltd v ACI International Ltd [1987] VR 482 Australia - Victoria circa 1987 LexisNexis AU flag 2
Wm Cory & Son Ltd v IRC C19653 1 All ER 917 United Kingdom circa 1987 LexisNexis flag 2
Wm Cory & Son Ltd v IRC (1964) 1 All ER 917 United Kingdom circa 1964 LexisNexis flag 1
WP Keighery Pty Ltd v FCT (1957) 100 Cur 66 United States circa 1957 flag 1

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