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Armirthalingam and Commissioner of Taxation   flag  2

[2012] AATA 449
Administrative Appeals Tribunal
Australia
17th July, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cammarano and Commissioner of Taxation (Taxation) [2022] AATA 3910 Administrative Appeals Tribunal Australia 21 Nov 2022 AustLII flag
Confidential and Commissioner of Taxation [2013] AATA 569 Administrative Appeals Tribunal Australia 14 Aug 2013 AustLII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s12.5
Migration Act 1958 (Cth) s20
The Act (Cth)
Taxation Administration Act 1953 (Cth) s3AA, s14ZZK, s190

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation (Cth) v Traviati [2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540 Federal Court of Australia Australia - Commonwealth 1 Jun 2012 AustLII flag 31
Tisdall v Webber [2011] FCAFC 76; (2011) 193 FCR 260; (2011) 122 ALD 49 Federal Court of Australia Australia - Commonwealth 7 Jun 2011 AustLII flag 91
Re Sinclair and Commissioner of Taxation [2010] AATA 902; (2010) 80 ATR 972 Administrative Appeals Tribunal Australia 16 Nov 2010 AustLII flag 5
Hua-Aus Pty Ltd v Commissioner of Taxation [2010] FCA 341; (2010) 184 FCR 430; (2010) 76 ATR 1; [2010] ATC 20-175 Federal Court of Australia Australia - Commonwealth 14 Apr 2010 AustLII flag 22
Re Hutson and Commissioner of Taxation [2009] AATA 574; [2009] ATC 10-099; 74 ATR 965 Administrative Appeals Tribunal Australia 31 Jul 2009 AustLII flag 9
Pearson v Deputy Commissioner of Taxation [2009] FCA 558; (2009) 74 ATR 437 Federal Court of Australia Australia - Commonwealth 27 May 2009 AustLII flag 10
Bell IXL Investments Ltd v Life Therapeutics Ltd [2008] FCA 1457; (2008) 68 ACSR 154; 26 ACLC 1138 Federal Court of Australia Australia - Commonwealth 26 Sep 2008 AustLII flag 42
Re Applicant and FCT [2008] AATA 415; (2008) 72 ATR 252; [2008] ATC 1-002 Administrative Appeals Tribunal Australia 21 May 2008 AustLII flag 15
Dixon v FCT [2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015 Federal Court of Australia Australia - Commonwealth 8 Apr 2008 AustLII flag 67
Vu v Commissioner of Taxation [2006] FCA 889; (2006) 63 ATR 341 Federal Court of Australia Australia - Commonwealth 12 Jul 2006 AustLII flag 28
Mr Archibald Dixon ATF the Dixon Holdsworth Superannuation Fund and Commissioner of Taxation [2006] AATA 130; (2006) 62 ATR 1001 Administrative Appeals Tribunal Australia 17 Feb 2006 AustLII flag 10
Arrow Pearl Co Pty Ltd and Commissioner of Taxation [2005] AATA 340; 59 ATR 1011 Administrative Appeals Tribunal Australia 18 Apr 2005 AustLII flag 9
Taxpayer and Commissioner of Taxation [2004] AATA 1304; 58 ATR 1172 Administrative Appeals Tribunal Australia 7 Dec 2004 AustLII flag 11
Hart v Commissioner of Taxation [2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 105
Kajewski v FCT [2003] FCA 258; (2003) 52 ATR 455 Federal Court of Australia Australia - Commonwealth 26 Mar 2003 AustLII flag 21
Jones and Commissioner of Taxation [2003] AATA 84; (2003) 52 ATR 1063 Administrative Appeals Tribunal Australia 31 Jan 2003 AustLII flag 18
Brown v Commissioner of Taxation [2001] FCA 596; (2001) 187 ALR 714; (2001) 47 ATR 178; (2001) 119 FCR 269 Federal Court of Australia Australia - Commonwealth 29 May 2001 AustLII flag 42
BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164; (2001) 46 ATR 347 Federal Court of Australia Australia - Commonwealth 2 Mar 2001 AustLII flag 107
Coal and Allied Operations Pty Ltd v Australian Industrial Relations Commission [2000] HCA 47; (2000) 203 CLR 194; (2000) 174 ALR 585; (2000) 74 ALJR 1348; (2000) 99 IR 309; (2000) 21 Leg Rep 14 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 2524
Favaro v FCT [1996] FCA 877; (1996) 34 ATR 1 Federal Court of Australia Australia - Commonwealth 9 Oct 1996 AustLII flag 14
Ma v FCT [1992] FCA 359; (1992) 37 FCR 225; 27 ALD 601; 23 ATR 485 Federal Court of Australia Australia - Commonwealth 30 Jul 1992 AustLII flag 83
Minister for Immigration, Local Government and Ethnic Affairs v Dela Cruz [1992] FCA 71; (1992) 34 FCR 348; 110 ALR 367; 26 ALD 663 Federal Court of Australia Australia - Commonwealth 28 Feb 1992 AustLII flag 98
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
Galea v FCT [1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060 Federal Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 18
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 453
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Drake v Minister for Immigration and Ethnic Affairs [1979] AATA 179; (1979) 24 ALR 577; 2 ALD 60 Administrative Appeals Tribunal Australia circa 1979 AustLII flag 704
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 249
Shawinigan Ltd v Vokins & Co Ltd [1961] 3 All ER 396; [1961] 1 WLR 1206; [1961] 2 Lloyds Rep 153 United Kingdom circa 1961 LexisNexis flag 40
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Reed (Albert E) and Co Ltd v London and Rochester Trading Co Ltd [1954] 2 Lloyds Rep 463 United Kingdom circa 1954 Westlaw flag 22
Luxton v Vines [1952] HCA 19; (1952) 85 CLR 352; [1952] ALR 308 High Court of Australia Australia - Commonwealth 4 Apr 1952 AustLII flag 532
Bradshaw v McEwans Pty Ltd [1951] HCA 480; (1952) 85 CLR 352; (1951) 217 ALR 1 High Court of Australia Australia - Commonwealth circa 1951 AustLII flag 393
[1709] Ba 0 [1709] BA 0 Belgium circa 1709 flag 1
[1620] BJ 400 [1620] BJ 400 Belgium circa 1620 flag 1
Reliance Finance Corporation Pty Ltd v FCT 87 FLR 305; (1987) 18 ATR 224 Australia circa 1954 Legal Online / Westlaw flag 10
Taxation, Commissioner of (Cth) v Turner 73 FLR 24; (1984) 15 ATR 379 Australia circa 1954 Legal Online / Westlaw flag 12

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