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Sandbach and Commissioner of Taxation   flag  2

[2015] AATA 1024
Administrative Appeals Tribunal
Australia
24th December, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TKYY and Commissioner of Taxation (Taxation) [2023] AATA 2497 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag
T T Lam and HT Ngo and Commissioner of Taxation (Taxation) [2016] AATA 552 Administrative Appeals Tribunal Australia 29 Jul 2016 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43
Income Tax Assessment Act 1936 (Cth) s6, s166, s167
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Rigoli v Commissioner of Taxation [2015] FCA 803; (2015) 67 AAR 119 Federal Court of Australia Australia - Commonwealth 7 Aug 2015 AustLII flag 2
Commissioner of Taxation v Desalination Technology Pty Ltd [2015] FCAFC 96; (2015) 66 AAR 553 Federal Court of Australia Australia - Commonwealth 3 Jul 2015 AustLII flag 4
Rigoli v Commissioner of Taxation [2014] FCAFC 29; (2014) 96 ATR 19; [2014] ATC 20-446; (2014) 141 ALD 529 Federal Court of Australia Australia - Commonwealth 18 Mar 2014 AustLII flag 58
Mulherin v Commissioner of Taxation [2013] FCAFC 115; [2013] ATC 20-423; (2013) 96 ATR 835 Federal Court of Australia Australia - Commonwealth 23 Oct 2013 AustLII flag 23
Commissioner of Taxation v Rigoli [2013] FCA 784; [2013] ATC 20-407; (2013) 95 ATR 94 Federal Court of Australia Australia - Commonwealth 7 Aug 2013 AustLII flag 30
Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26; (2013) 296 ALR 307; (2013) 133 ALD 39; (2013) 93 ATR 775; (2013) 59 AAR 221 Federal Court of Australia Australia - Commonwealth 5 Mar 2013 AustLII flag 148
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680; [2011] ATC 20-265 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 80
Roberts v Gill & Co [2010] UKSC 22; [2011] 1 AC 240; [2010] 2 WLR 1227; [2010] PNLR 30; [2010] WTLR 1223 United Kingdom Supreme Court United Kingdom 19 May 2010 BAILII flag 68
Hua-Aus Pty Ltd v Commissioner of Taxation [2010] FCA 341; (2010) 184 FCR 430; (2010) 76 ATR 1; [2010] ATC 20-175 Federal Court of Australia Australia - Commonwealth 14 Apr 2010 AustLII flag 22
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 87
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
ABB Australia Pty Ltd v FCT [2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460 Federal Court of Australia Australia - Commonwealth 20 Jul 2007 AustLII flag 20
Guest v FCT [2007] FCA 193; (2007) 65 ATR 815 Federal Court of Australia Australia - Commonwealth 23 Feb 2007 AustLII flag 18
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Ma v FCT [1992] FCA 359; (1992) 37 FCR 225; 27 ALD 601; 23 ATR 485 Federal Court of Australia Australia - Commonwealth 30 Jul 1992 AustLII flag 83
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 460
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth) (1988) 79 ALR 181; (1988) 19 ATR 1241 Australia circa 1988 LexisNexis AU flag 27
Marbren Pty Ltd v Commissioner of Taxation (1984) 75 FLR 439; (1984) 15 ATR 1145 Australia circa 1984 Legal Online / Westlaw flag 6
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; (1981) 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
Minister for Immigration and Ethnic Affairs v Pochi [1980] FCA 85; (1980) 44 FLR 41; (1980) 31 ALR 666; 1A IPR 708; (1980) 4 ALD 139 Federal Court of Australia Australia - Commonwealth 31 Jul 1980 AustLII flag 554
Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd [1979] FCA 21; (1979) 2 ALD 1; 41 FLR 338; (1979) 24 ALR 307 Federal Court of Australia Australia - Commonwealth 3 May 1979 AustLII flag 301
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 244
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 251
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 211
George v FCT [1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360 High Court of Australia Australia - Commonwealth circa 1952 AustLII flag 194
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 69
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 150
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 255
Allard v FCT 39 FCR 595; (1992) 24 ATR 493 Federal Court of Australia Australia circa 1939 Legal Online / Westlaw flag 9

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