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Elliott and Commissioner of Taxation   flag 

[2012] AATA 428
Administrative Appeals Tribunal
Australia
9th July, 2012

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
A New Tax System (Family Assistance) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth) s23AG, s170, s251R, s251S, s251T
Income Tax Assessment Act 1997 (Cth) s6.1
Medicare Levy Act 1986 (Cth) s6, s8D
Regulations (Cth)
Legislative Instruments Act 2003 (Cth) s6, s13
Private Health Insurance Incentives Act 1998 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 811
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2335
Overseas Aircrew Basing Ltd v FCT [2009] FCA 7; (2009) 175 FCR 449; (2009) 74 ATR 850; [2009] ATC 20-089 Federal Court of Australia Australia - Commonwealth 15 Jan 2009 AustLII flag 5
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5362
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 721
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2065
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
Taylor v Public Service Board (NSW) [1976] HCA 36; (1976) 137 CLR 208; (1976) 10 ALR 211; 50 ALJR 705 High Court of Australia Australia - Commonwealth 25 Jun 1976 AustLII flag 184

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