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Keith Thomas Hodges and Deputy Commissioner of Taxation

[1997] AATA 394

Administrative Appeals Tribunal

Australia

20th October, 1997

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)	s78A
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Farnell Electronic Components Pty Ltd v Collector of Customs	[1996] FCA 1135; (1996) 72 FCR 125; (1996) 142 ALR 322; 24 AAR 72	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		29
FCT v McPhail	[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346	High Court of Australia	Australia - Commonwealth	26 Mar 1968	AustLII		56
Collector of Imposts (Vic) v Cuming Campbell Investments Pty Ltd	[1940] HCA 17; 63 CLR 619; [1940] ALR 246	High Court of Australia	Australia - Commonwealth	19 Aug 1940	AustLII		30
Bogardus v Commissioner	302 US 34; 82 L Ed 32; 58 SCt 61	United States Supreme Court	United States	8 Nov 1937	WorldLII		93

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