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BXCD and Commissioner of Taxation (Taxation)

[2017] AATA 2826

Administrative Appeals Tribunal

Australia

21st December, 2017

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s170
Income Tax Assessment Act 1997 (Cth)	s6.5
Taxation Administration Act 1953 (Cth)	s5, s6, s14ZZE, s14ZZK

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII
Yazbek v Commissioner of Taxation	[2013] FCA 39; (2013) 209 FCR 416; (2013) 88 ATR 792	Federal Court of Australia	Australia - Commonwealth	31 Jan 2013	AustLII

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