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WGMH and Commissioner of Taxation

[2014] AATA 244

Administrative Appeals Tribunal

Australia

28th April, 2014

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s166A, s171A, s175A
Income Tax Assessment Act 1997 (Cth)	s6.5, s8.1
Taxation Administration Act 1953 (Cth)	s14ZW, s14ZX, s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
BCD Technologies Pty Ltd and Commissioner of Taxation	[2004] AATA 496; 56 ATR 1017	Administrative Appeals Tribunal	Australia	19 May 2004	AustLII
Metlife Insurance Ltd v FCT	[2008] FCA 568; [2008] ATC 20-025; 70 ATR 125	Federal Court of Australia	Australia - Commonwealth	29 Apr 2008	AustLII
Commissioner of Taxation v BCD Technologies Pty Ltd	[2005] FCA 708; 144 FCR 457; 59 ATR 733	Federal Court of Australia	Australia - Commonwealth	2 Jun 2005	AustLII
Brown v FCT	[1999] FCA 563; (1999) 42 ATR 118	Federal Court of Australia	Australia - Commonwealth	6 May 1999	AustLII
Hunter Valley Developments Pty Ltd v Cohen	[1984] FCA 176; (1984) 3 FCR 344; (1983) 72 FLR 291; (1984) 7 ALD 315; 5 ALN N135; (1984) 58 ALR 305	Federal Court of Australia	Australia - Commonwealth	5 Jul 1984	AustLII
Commissioner of Taxation (Cth) v Ryan	[2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII
Batagol v FCT	[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207	High Court of Australia	Australia - Commonwealth	19 Nov 1963	AustLII
Kajewski v Commissioner of Taxation	(2003) 52 ATR 455		Australia	circa 2003	Legal Online / Westlaw

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