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Taxpayer and Commissioner of Taxation

[2012] AATA 695

Administrative Appeals Tribunal

Australia

21st September, 2012

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Re Heaney and Commissioner of Taxation	[2013] AATA 331; (2013) 138 ALD 144; 60 AAR 59	Administrative Appeals Tribunal	Australia	23 May 2013	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s3.5, s5.5
Taxation Administration Act 1953 (Cth)	s5

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Allied Mills Industries Pty Ltd v Commissioner of Taxation	[1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457	Federal Court of Australia	Australia - Commonwealth	27 Apr 1989	AustLII
Commissioner of Taxation v Eskandari	[2004] FCA 8; (2004) 134 FCR 569; 54 ATR 695	Federal Court of Australia	Australia - Commonwealth	28 Jan 2004	AustLII
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII
HVZZ 1761 of 2011 and Commissioner of Taxation	[2011] AATA 779	Administrative Appeals Tribunal	Australia	3 Nov 2011	AustLII

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