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Batchelor v Commissioner of Taxation   flag  2

[2013] AATA 93
Administrative Appeals Tribunal
Australia
22nd February, 2013

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Batchelor v Commissioner of Taxation [2014] FCAFC 41; (2014) 219 FCR 453; (2014) 98 ATR 153; (2014) 63 AAR 286; (2014) 142 ALD 1 Federal Court of Australia Australia - Commonwealth 3 Apr 2014 AustLII flag 11
Falk and Commissioner of Taxation [2015] AATA 392 Administrative Appeals Tribunal Australia 4 Jun 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.1, s2.5, s4.5, s10.5

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commercial Banking Co of Sydney Ltd v Commissioner of Taxation (Cth) (1983) 70 FLR 433; (1983) 14 ATR 142 Australia circa 1983 Legal Online / Westlaw flag 14
FCT v Malouf [2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335 Federal Court of Australia Australia - Commonwealth 2 Apr 2009 AustLII flag 15
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 102
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 342
FCT v Salenger [1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 42
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 201
Goldsbrough Mort & Co Ltd v FCT (1976) 14 SASR 591; (1976) 28 FLR 39; (1976) 12 ALR 533; (1976) 6 ATR 580 Supreme Court of South Australia Australia - South Australia circa 1976 Legal Online / Westlaw flag 14
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 369
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 131
Melbourne Saw Manufacturing Co Pty Ltd v Melbourne & Metropolitan Board of Works [1970] VicRp 51; [1970] VR 394; (1969) 25 LGRA 27 Australia - Victoria 13 Oct 1969 AustLII flag 10
Robert v Collier's Bulk Liquid Transport Pty Ltd [1959] VicRp 48; [1959] VR 280; [1959] ALR 684; (1959) 7 AITR 493 Australia - Victoria 20 Jun 1957 AustLII flag 17
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 321
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Warner Music Australia Pty Ltd v Commissioner of Taxation (1996) 70 FCR 197; (1996) 34 ATR 171 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 16
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84

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