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TKYY and Commissioner of Taxation (Taxation)   flag 

[2023] AATA 2497
Administrative Appeals Tribunal
Australia
10th August, 2023

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s42D
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZV
Limitation Act 1969 (NSW) s1, s8, s51
Partnership Act 1892 (NSW) s1, s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bosanac v Commissioner of Taxation [2019] HCA 41; (2019) 374 ALR 425; (2019) 93 ALJR 1327 High Court of Australia Australia - Commonwealth 22 Nov 2019 AustLII flag 35
HFM043 v Republic of Nauru [2018] HCA 37; (2018) 359 ALR 176; (2018) 92 ALJR 817 High Court of Australia Australia - Commonwealth 15 Aug 2018 AustLII flag 32
WLQC and Commissioner of Taxation (Taxation) [2018] AATA 14; 107 ATR 452 Administrative Appeals Tribunal Australia 15 Jan 2018 AustLII flag 2
Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534; (2016) 104 ATR 145 Federal Court of Australia Australia - Commonwealth 2 Dec 2016 AustLII flag 39
Sandbach and Commissioner of Taxation [2015] AATA 1024 Administrative Appeals Tribunal Australia 24 Dec 2015 AustLII flag 2
Taylor v The Owners – Strata Plan [2014] HCA 9; (2014) 253 CLR 531; (2014) 306 ALR 547; (2014) 88 ALJR 473 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 593
Re Willersdorf-Greene and FCT [2009] AATA 649; [2009] ATC 10-102; 76 ATR 688 Administrative Appeals Tribunal Australia 28 Aug 2009 AustLII flag 1
Epov v Commissioner of Taxation [2007] FCAFC 139; (2007) 244 ALR 334; (2007) 68 ATR 8 Federal Court of Australia Australia - Commonwealth 27 Aug 2007 AustLII flag 7
Spassked Pty Ltd v Commissioner of Taxation [2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 52
Hart v FCT [2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317 Federal Court of Australia Australia - Commonwealth 2 Nov 2001 AustLII flag 16
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 147
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2591
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Re James Outram Anderson v Commissioner of Taxation [1989] FCA 379 Federal Court of Australia Australia - Commonwealth 20 Sep 1989 AustLII flag 1
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2070
Commissioner of Taxation v Total Holdings (Aust) Pty Ltd (1979) 43 FLR 217 Australia circa 1979 Legal Online / Westlaw flag 34
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
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 178
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216 High Court of Australia Australia - Commonwealth 29 Jul 1949 AustLII flag 98
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Robert G Nall Ltd v FCT [1936] HCA 79; (1937) 57 CLR 695 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag 2
Roughley v New South Wales Ex parte Beavis [1928] HCA 48; (1928) 42 CLR 162; [1929] ALR 1 High Court of Australia Australia - Commonwealth 22 Oct 1928 AustLII flag 36
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364

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