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Re Waffles Pty Ltd and FCT   flag  5

[2010] AATA 78; 75 ATR 376; [2010] ATC 1-020
Administrative Appeals Tribunal
Australia
3rd February, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Confidential and Commissioner of Taxation [2013] AATA 112; (2013) 93 ATR 491 Administrative Appeals Tribunal Australia 1 Mar 2013 AustLII flag 14
Nash and Commissioner of Taxation [2012] AATA 719 Administrative Appeals Tribunal Australia 17 Oct 2012 AustLII flag 1
Re Kocic and FCT [2011] AATA 47; [2011] ATC 10-174 Administrative Appeals Tribunal Australia 1 Feb 2011 AustLII flag 2
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
Commissioner of Taxation v H [2010] FCA 480; (2010) 268 ALR 101 Federal Court of Australia Australia - Commonwealth 18 May 2010 AustLII flag 3

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s42D
Bankruptcy Act (Cth) s82
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s90, s109C, s109Y, s204
Income Tax Rates Act 1986 (Cth)
Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Orica Ltd v CGU Insurance Ltd [2003] NSWCA 331; (2003) 59 NSWLR 14; (2003) 1 DDCR 87; (2004) 13 ANZ Insurance Cases 61-596 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Nov 2003 AustLII flag 69
Fresta and Commissioner of Taxation [2002] AATA 337; (2002) 49 ATR 1212 Administrative Appeals Tribunal Australia 13 May 2002 AustLII flag 1
Commissioner of Taxation v Jones [1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 11
Commissioner of Taxation v Kavich (1996) 68 FCR 519; (1996) 138 ALR 323; 33 ATR 273 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 17
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 233
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Government of India v Taylor [1955] AC 491; [1955] 1 All ER 292; (1955) 27 ITR 356 United Kingdom circa 1955 LexisNexis / Westlaw flag 122
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
Commissioner of Stamps (WA) v West Australian Trustee Executor & Agency Co Ltd [1925] HCA 20; (1925) 36 CLR 98 High Court of Australia Australia - Commonwealth 16 Jun 1925 AustLII flag 33

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