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Willard and Commissioner of Taxation (Taxation)   flag 

[2022] AATA 3723
Administrative Appeals Tribunal
Australia
2nd September, 2022

Legislation Cited

Legislation Name Provision
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015 (Cth)
Tax Laws Amendment (2009 Budget Measures No. 1) Bill 2009 (Cth)
Australian Border Force Act 2015 (Cth)
Australian Federal Police Act 1979 (Cth) s36, s40
Acts Interpretation Act 1901 (Cth) s15AA
Defence Force Discipline Act 1982 (Cth) s27
International Organisations (Privileges and Immunities) Act 1963 (Cth)
Income Tax Assessment Act 1936 (Cth) s23AG
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth)
Public Service Act 1999 (Cth) s13, s15, s55
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (Cth)
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 (Cth)
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (Cth)
Australian Federal Police (Discipline) Regulations 1979 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Police (NSW) v Cottle [2022] HCA 7; (2022) 276 CLR 62; (2022) 399 ALR 449; (2022) 96 ALJR 304 High Court of Australia Australia - Commonwealth 16 Mar 2022 AustLII flag 21
Mondelez Australia Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union [2020] HCA 29; (2020) 271 CLR 495; (2020) 381 ALR 601; (2020) 94 ALJR 818; (2020) 297 IR 338 High Court of Australia Australia - Commonwealth 13 Aug 2020 AustLII flag 92
R v a2 [2019] HCA 35; (2019) 269 CLR 507; (2019) 373 ALR 214; (2019) 93 ALJR 1106; (2019) 277 A Crim R 539 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 449
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385; (2018) 109 ATR 119 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
ARJ17 v Minister for Immigration and Border Protection [2018] FCAFC 98; (2018) 257 FCR 1; (2018) 360 ALR 64 Federal Court of Australia Australia - Commonwealth 22 Jun 2018 AustLII flag 13
C v Commonwealth of Australia [2015] FCAFC 113; (2015) 234 FCR 81; (2015) 327 ALR 195; (2015) 252 IR 471; (2015) 149 ALD 57 Federal Court of Australia Australia - Commonwealth 21 Aug 2015 AustLII flag 40
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 Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1081
Haskins v Commonwealth [2011] HCA 28; (2011) 244 CLR 22; (2011) 279 ALR 434; (2011) 85 ALJR 836 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 45
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
New South Wales v Fahy [2007] HCA 20; (2007) 232 CLR 486; (2007) 236 ALR 406; (2007) 81 ALJR 1021; [2007] Aust Torts Reports 81-889; (2007) 4 DDCR 459 High Court of Australia Australia - Commonwealth 22 May 2007 AustLII flag 276
Eaton v Overland [2001] FCA 1834; (2001) 67 ALD 671; 51 AILR 4-558 Federal Court of Australia Australia - Commonwealth circa 2001 AustLII flag 16
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1961
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
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 457
Police Service Board v Morris [1985] HCA 9; (1985) 156 CLR 397; (1985) 58 ALR 1; 59 ALJR 259 High Court of Australia Australia - Commonwealth 27 Feb 1985 AustLII flag 233
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 243
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
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 68
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 253

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