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Prebble v Commissioner of Taxation   flag  4

[2002] FCA 1434
Federal Court of Australia
Australia - Commonwealth
22nd November, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ASB Bank Ltd v Commissioner of Inland Revenue [2014] NZHC 2184; (2014) 26 NZTC 21-098; (2014) 22 PRNZ 359 High Court of New Zealand New Zealand 10 Sep 2014 NZLII flag 9
TD 2011/19 - Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges? [2011] ATOTD 19 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TD 2011/19 - Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges? [2011] ATOTD TD2011/19 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Hoare and Commissioner of Taxation [2004] AATA 623; 56 ATR 1113 Administrative Appeals Tribunal Australia 21 Jun 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation (Cth) s15AB
Income Tax Assessment Act 1936 (Cth) s177F
Superannuation Contributions Tax (Assessment and Collection) Act (Cth) s8
Taxation Administration Act 1953 (Cth) s14ZZ
Income Tax Assessment (Cth)
Income Tax Assessment Act 1944 (Cth)
Taxation Laws Amendment Act (No 2) 1985 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harris v Commissioner of Taxation [2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410 Federal Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 35
Harris v Commissioner of Taxation [2001] FCA 1689 Federal Court of Australia Australia - Commonwealth 3 Dec 2001 AustLII flag 3
Harris v Commissioner of Taxation (2001) 48 ATR 434 Australia circa 2001 Legal Online / Westlaw flag 2
Anderson v James Sutherland (Peterhead) Ltd [1941] SC 203 United Kingdom - Scotland circa 1941 flag 20

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