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QT89/350 and Commissioner of Taxation

[1990] AATA 176; 21 ATR 3588

Administrative Appeals Tribunal

Australia

6th August, 1990

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s15AA
Income Tax Assessment Act 1936 (Cth)	s121C
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Costa & Duppe Properties Pty Ltd v Duppe	[1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176		Australia - Victoria	19 Jul 1985	AustLII
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	circa 1954	AustLII
Vacuum Oil Co Pty Ltd v Wiltshire	[1945] HCA 37; (1945) 72 CLR 319; [1946] ALR 50; 14 ABC 79; (1945) 19 ALJR 380	High Court of Australia	Australia - Commonwealth	10 Dec 1945	AustLII
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII

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