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WLQC and Commissioner of Taxation (Taxation)   flag 

[2018] AATA 14; 107 ATR 452
Administrative Appeals Tribunal
Australia
15th January, 2018

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
TBLX and ZSCM and Commissioner of Taxation (Taxation) [2023] AATA 2059 Administrative Appeals Tribunal Australia 4 Jul 2023 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s42A, s43AA
Income Tax Assessment Act 1936 (Cth) s6, s166, s166A, s170, s175A
Taxation Administration Act 1953 (Cth) s6
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Craig and Commissioner of Taxation [2015] AATA 339 Administrative Appeals Tribunal Australia 21 Apr 2015 AustLII flag
Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276 Federal Court of Australia Australia - Commonwealth 4 Jul 2008 AustLII flag
Kim v Minister for Immigration [2008] FCAFC 73; (2008) 167 FCR 578; 248 ALR 51 Federal Court of Australia Australia - Commonwealth 9 May 2008 AustLII flag
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 flag
BCD Technologies Pty Ltd and Commissioner of Taxation [2004] AATA 496; 56 ATR 1017 Administrative Appeals Tribunal Australia 19 May 2004 AustLII flag
Shergold v Tanner [2002] HCA 19; (2002) 209 CLR 126; (2002) 188 ALR 302; (2002) 68 ALD 1; (2002) 23 Leg Rep 2; 76 ALJR 808 High Court of Australia Australia - Commonwealth 23 May 2002 AustLII flag
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 flag
Commissioner of Taxation v Ryan (1998) 82 FCR 345; (1998) 153 ALR 300; 38 ATR 464 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag
Stuart v Commission of Taxation [1996] FCA 810 Federal Court of Australia Australia - Commonwealth 13 Sep 1996 AustLII flag
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
Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd (1979) 24 ALR 307; [1979] FCA 21 Federal Court of Australia Australia - Commonwealth circa 1979 LexisNexis AU flag
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 flag

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