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Flood and Commissioner of Taxation

Administrative Appeals Tribunal

Australia

22nd February, 2013

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s175A
Income Tax Assessment Act 1997 (Cth)	s102.20, s104.10, s104.25, s108.5
Taxation Administration Act 1953 (Cth)	s14ZW, s14ZX, s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Brown v FCT	[1999] FCA 563; (1999) 42 ATR 118	Federal Court of Australia	Australia - Commonwealth	6 May 1999	AustLII		159
Hunter Valley Developments Pty Ltd v Cohen	[1984] FCA 176; (1984) 3 FCR 344; (1983) 72 FLR 291; (1984) 58 ALR 305; (1984) 7 ALD 315; 5 ALN N135	Federal Court of Australia	Australia - Commonwealth	5 Jul 1984	AustLII		2963

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