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Came and Commissioner of Taxation (Taxation)

[2023] AATA 3951

Administrative Appeals Tribunal

Australia

28th November, 2023

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s43AA
Acts Interpretation Act 1901 (Cth)	s15AC
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s30.5
Tax Laws Amendment (2004 Measures No 2) Act 2004 (Cth)
Tax Laws Amendment (Simplified Superannuation) Act 2007 (Cth)
Income Tax Assessment Regulations 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westpac Securities Administration Ltd v Australian Securities and Investments Commission	[2021] HCA 3; (2021) 270 CLR 118; (2021) 387 ALR 1; (2021) 95 ALJR 149	High Court of Australia	Australia - Commonwealth	3 Feb 2021	AustLII
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)	[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228	High Court of Australia	Australia - Commonwealth	10 Dec 2015	AustLII
Taylor v Public Service Board (NSW)	[1976] HCA 36; (1976) 137 CLR 208; (1976) 10 ALR 211; 50 ALJR 705	High Court of Australia	Australia - Commonwealth	25 Jun 1976	AustLII

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