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NT92/289 and Deputy Commissioner of Taxation

[1993] AATA 685; (1993) 27 ATR 1022

Administrative Appeals Tribunal

Australia

21st October, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GSTR 2000/2 - Goods and Services Tax: adjustments for bad debts	[2000] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/2 - Goods and Services Tax: adjustments for bad debts	[2000] ATOGSTR GSTR2000/2	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 1999/D4 - Goods and Services Tax: Adjustments for Bad Debts	[1999] ATODGSTR GSTR1999/D4	Australian Taxation Office	Australia - Commonwealth	15 Dec 1999	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Income Tax Assessment Act 1936 (Cth)	s63

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1945) 11 CTBR (Os) 94	(1945) 11 CTBR (OS) 94		Australia	circa 1945
Elder Smith & Co Ltd v Commissioner of Taxation (NSW)	[1931] NSWStRp 53; (1931) 1 ATD 241; (1931) 31 SR (NSW) 639; 48 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	4 Nov 1931	AustLII

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