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Tier Toys Ltd and Commissioner of Taxation   flag  1

[2014] AATA 156
Administrative Appeals Tribunal
Australia
20th March, 2014

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Marks v Commissioner for ACT Revenue [2018] ACAT 84 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 29 Aug 2018 AustLII flag 3

Legislation Cited

Legislation Name Provision
Industry Research and Development Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s262A
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth) s14ZZK, s14ZZO

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Ozone Manufacturing Pty Ltd and Commissioner of Taxation [2013] AATA 420 Administrative Appeals Tribunal Australia 21 Jun 2013 AustLII flag 1
Hadrian Fraval Nominees Pty Ltd and Commissioner of Taxation [2013] AATA 127 Administrative Appeals Tribunal Australia 12 Mar 2013 AustLII flag 2
Sent v Commissioner of Taxation [2012] FCAFC 187; (2012) 208 FCR 462 Federal Court of Australia Australia - Commonwealth 19 Dec 2012 AustLII flag 3
Howard v Commissioner of Taxation [2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89 Federal Court of Australia Australia - Commonwealth 26 Oct 2012 AustLII flag 20
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
FCT v Traviati [2012] ATC 20-321 Australia circa 2012 IntelliConnect flag 2
Commissioner of Taxation v Burness [2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61 Federal Court of Australia Australia - Commonwealth 14 Sep 2009 AustLII flag 11
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
Hart v FCT (2003) 131 FCR 2003; [2003] FCAFC 105 Federal Court of Australia Australia - Commonwealth circa 2003 Legal Online / Westlaw flag 19
Kajewski v FCT (2003) 52 ATR 455 Australia circa 2003 Legal Online / Westlaw flag 19
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
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
BP Refinery (Kwinana) Ltd v FCT [1961] ALR 52; (1960) 12 ATD 204 Australia circa 1961 LexisNexis AU flag 11
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 41
Taxation, Commissioner of (Cth) v Turner 73 FLR 24; (1984) 15 ATR 379 Australia Legal Online / Westlaw flag 12

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