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Re Rollason and FCT   flag  7

[2006] AATA 962; 64 ATR 1210
Administrative Appeals Tribunal
Australia
13th November, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Schweitzer and Commissioner of Taxation [2019] AATA 1100 Administrative Appeals Tribunal Australia 29 May 2019 AustLII flag 8
Moriarty and Commissioner of Taxation (Taxation) [2016] AATA 796 Administrative Appeals Tribunal Australia 11 Oct 2016 AustLII flag
KNNW and Commissioner of Taxation [2014] AATA 691 Administrative Appeals Tribunal Australia 22 Sep 2014 AustLII flag 2
Neimanis and the Commissioner of Taxation [2012] AATA 814 Administrative Appeals Tribunal Australia 20 Nov 2012 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Serious Hardship Relief: In Need of a Serious Rethink?" (2021) 43 Sydney Law Review 1 O'Rourke, Kevin; Kayis-Kumar, Ann; Walpole, Michael Australia circa 2021 AustLII flag
"Limiting the Scope for Executive Discretion: Relevant Considerations in Exercising the Discretion to Not Collect Tax" (2013) 73 Australian Institute of Administrative Law Forum 71 Fisher, Rodney Australia circa 2013 AustLII flag
"The Hardship Discretion - Building Bridges with the Community" (2010) 8 (2) E-Journal of Tax Research 162 Fisher, Rodney; Coleman, Cynthia Australia circa 2010 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s45, s102AAM, s128B, s128V, s204
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s5, s10
Company Tax) Assessment Act 1982 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Milne [2006] FCA 1005; (2006) 153 FCR 52; 63 ATR 538 Federal Court of Australia Australia - Commonwealth 4 Aug 2006 AustLII flag 20
Commissioner of Taxation v A Taxpayer [2006] FCA 888; (2006) 91 ALD 335; 63 ATR 450; [2006] ATC 4,393 Federal Court of Australia Australia - Commonwealth 12 Jul 2006 AustLII flag 24
Corlette v Mackenzie [1996] FCA 1482; (1996) 62 FCR 597; 42 ALD 193; 32 ATR 667 Federal Court of Australia Australia - Commonwealth 17 May 1996 AustLII flag 26
Van Grieken v Veilands [1991] FCA 167; (1991) 21 ATR 1639; 91 ATC 4,423 Federal Court of Australia Australia - Commonwealth 26 Apr 1991 AustLII flag 27
Powell v Evreniades [1989] FCA 114; (1989) 21 FCR 252; 87 ALR 117; 20 ATR 472; 89 ATC 4,415 Federal Court of Australia Australia - Commonwealth 13 Apr 1989 AustLII flag 51
Chamberlain v Deputy Commissioner of Taxation [1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060 High Court of Australia Australia - Commonwealth 12 May 1988 AustLII flag 456
Dallal v Bank Mellat [1986] QB 441; [1986] 1 All ER 239 United Kingdom circa 1986 LexisNexis / Westlaw flag 33
Re Wilson and Minister for Territories (1985) 7 ALD 225; (1985) 3 AAR 60 Australia circa 1985 LexisNexis AU flag 16
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Greenhalgh v Mallard [1947] 2 All ER 255 United Kingdom circa 1947 LexisNexis flag 179

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