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ST94/24 and Commissioner of Taxation 5

[1995] AATA 69; (1995) 30 ATR 1169

Administrative Appeals Tribunal

Australia

16th March, 1995

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR GSTR2004/6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2004/6 - Goods and services tax: tax law partnerships and co-owners of property	[2004] ATOGSTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
GSTR 2003/D5 - Goods and Services Tax: tax law partnerships	[2003] ATODGSTR GSTR2003/D5	Australian Taxation Office	Australia - Commonwealth	16 Apr 2003	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Roberts; FCT v Smith	[1995] ATOTR TR95/25	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Income Tax Assessment Act 1936 (Cth)	s90
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII		101
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Lunney & Hayley v FCT	(1958) 109 CLR 478		Australia - Commonwealth	circa 1958	Legal Online / Westlaw		1
Charles Moore & Co (WA) Pty Ltd v FCT	(1956) 95 CLR 334		Australia - Commonwealth	circa 1956	Legal Online / Westlaw		1
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		850
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		200
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
Ex parte Walton; In re Levy	[1881] UKLawRpCh 160; (1881) 17 Ch D 746	Court of Chancery	United Kingdom	26 May 1881	CommonLII		116

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