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"The 'Audit' power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936"   flag 

(1991) 7 Queensland University of Technology Law Journal 67
Martin, Fiona
Queensland University of Technology Law Journal
Australia - Queensland

Legislation Cited

Legislation Name Provision
Acts Interpretation Act (Cth)
INCOME TAX ASSESSMENT ACT 1936 (Cth)
The Act (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Allen Allen and Hemsley v Deputy Commissioner of Taxation; Robert Lindsay Fitton and Trevor Percy Winston Boucher [1989] FCA 125; (1989) 20 FCR 576; (1989) 86 ALR 597; (1989) 20 ATR 321 Federal Court of Australia Australia - Commonwealth 19 Apr 1989 AustLII flag 27
"An Onvellian Spectre" [1989] Adelaide Law Review 63 Adelaide Law Review Australia circa 1989 HeinOnline / Informit flag 1
Commercial Bureau (Aust) Pty Ltd v Allen; Ex parte FCT [1984] FCA 62; (1984) 1 FCR 202; (1984) 52 ALR 703; 15 ATR 468 Federal Court of Australia Australia - Commonwealth 29 Mar 1984 AustLII flag 8
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 351
O'Reilly v The Commissioners of State Bank of Victoria (1983) 153 CLR 39; (1983) 46 ALR 225; (1983) 14 ATR 64; (1983) 57 ALJR 342 Australia - Commonwealth circa 1983 Legal Online / Westlaw flag 9
Pioneer Concrete (Vic) Pty Ltd v Trade Practices Commission [1982] HCA 65; (1982) 152 CLR 460; 43 ALR 449; [1982] ATPR 40-320; 2 TPR 160; 57 ALJR 1 High Court of Australia Australia - Commonwealth 11 Nov 1982 AustLII flag 86
O'Reilly v The Commissioner of the State Bank of Victoria [1982-19831153] CLR 1 Australia - Commonwealth circa 1982 Legal Online / Westlaw flag 1
FCT v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499; 16 ALR 721; 53 ALJR 336; 9 ATR 483; 79 ATC 4,039 Australia - Commonwealth circa 1979 Legal Online / Westlaw flag 219
Riley McKay Pty Ltd v Bannerman (1977) 31 FLR 129 Australia circa 1977 Legal Online / Westlaw flag 35
Grant v Downs [1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198 High Court of Australia Australia - Commonwealth 26 Nov 1976 AustLII flag 1148
Collier-Garland (Properties) Pty Ltd v O'Hair (1963) 80 WN (NSW) 768; [1964] NSWR 775; 63 SR (NSW) 500 Supreme Court of New South Wales Australia - New South Wales circa 1964 flag 2
Allen, Allen & Hemsley v DCT 89 ALR 597 Australia circa 1989 LexisNexis AU flag 1

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