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Apted and Commissioner of Taxation (Taxation)   flag  2

[2020] AATA 5139
Administrative Appeals Tribunal
Australia
21st December, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Peters and Secretary, Department of Education, Skills and Employment [2021] AATA 3800 Administrative Appeals Tribunal Australia 18 Oct 2021 AustLII flag 5
FCT v Apted [2021] FCAFC 45; (2021) 284 FCR 93 Federal Court of Australia Australia - Commonwealth 24 Mar 2021 AustLII flag 13

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s3, s11
A New Tax System (Australian Business Number) (Cth)
Crimes Act 1914 (Cth)
Corporations Act 2001 (Cth) s10, s11, s18, s19
Coronavirus Economic Response Package (Payments and Benefits) (Cth)
Income Tax Assessment Act 1997 (Cth) s2.30, s2.45
Taxation Administration Act 1953 (Cth) s14ZZK
Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Frugtniet v Australian Securities and Investments Commission [2019] HCA 16; (2019) 266 CLR 250; (2019) 367 ALR 695; (2019) 93 ALJR 629; (2019) 79 AAR 9 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 319
Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37; (2011) 191 FCR 400; (2011) 276 ALR 231; 82 ATR 663 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 26
Re CKI Transmission Finance (Australia) Pty Ltd and Australian Taxation Office (2011) 85 ATR 337 Australia circa 2011 Legal Online / Westlaw flag 1
Australian Broadcasting Tribunal v Bond [1990] HCA 33; (1990) 94 ALR 11; (1990) 64 ALJR 462; 21 ALD 1; (1990) 170 CLR 321 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 1400
Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3530
Director-General of Social Services v Chaney [1980] FCA 87; (1980) 31 ALR 571; (1980) 3 ALD 161; (1980) 47 FLR 80 Federal Court of Australia Australia - Commonwealth 7 Aug 1980 AustLII flag 223

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