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Owen & Others and Commissioner of Taxation

[2001] AATA 789; 48 ATR 1134

Administrative Appeals Tribunal

Australia

17th September, 2001

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s5.1
Taxation Administration Act 1953 (Cth)	s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
FCT v Spotless Services Ltd	[1996] CLR 404		Australia - Commonwealth	circa 1996	Legal Online / Westlaw		1
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Stoneleigh Finance Ltd v Phillips	[1965] 2 QB 537; [1965] 1 All ER 513		United Kingdom	circa 1965	LexisNexis / Westlaw		35
Yorkshire Railway Wagon Co v Maclure	[1882] UKLawRpCh 122; 21 Ch D 309	Court of Chancery	United Kingdom	9 May 1882	CommonLII		48

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