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Commissioner of Taxation v Executors of the Estate of Subrahmanyam   flag  19

[2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29
Federal Court of Australia
Australia - Commonwealth
19th December, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
PQBZ and Commissioner of Taxation (Taxation) [2023] AATA 2984 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag 1
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR TR2023/1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2022/D2 - Income tax: residency tests for individuals [2022] ATODTR TR2022/D2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Arjunan and Commissioner of Taxation (Taxation) [2020] AATA 4024 Administrative Appeals Tribunal Australia 13 Oct 2020 AustLII flag 1
Victory Homes Pty Ltd v Construction Occupations Registrar (Administrative Review) [2020] ACAT 53 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 10 Jul 2020 AustLII flag 1
Dapper Coelho and Commissioner of Taxation [2020] AATA 2474 Administrative Appeals Tribunal Australia 27 Jun 2020 AustLII flag 4
Schiele and Commissioner of Taxation [2020] AATA 286 Administrative Appeals Tribunal Australia 24 Feb 2020 AustLII flag 4
Rus v FCT [2018] AATA 1854; (2018) 108 ATR 212 Administrative Appeals Tribunal Australia 14 May 2018 AustLII flag 2
Clemens and Commissioner of Taxation [2015] AATA 124 Administrative Appeals Tribunal Australia 6 Mar 2015 AustLII flag 4
Koustrup and Commissioner of Taxation [2015] AATA 126 Administrative Appeals Tribunal Australia 6 Mar 2015 AustLII flag 4
Jaczenko and Commissioner of Taxation [2015] AATA 125 Administrative Appeals Tribunal Australia 6 Mar 2015 AustLII flag 4
HVZZ and Commissioner of Taxation [2015] AATA 133 Administrative Appeals Tribunal Australia 5 Mar 2015 AustLII flag
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Groves and Commissioner of Taxation [2011] AATA 609 Administrative Appeals Tribunal Australia 1 Sep 2011 AustLII flag
Coddington v Commonwealth Bank of Australia [2010] NSWSC 1330 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2010 AustLII flag
Commissioner of Taxation v Eskandari [2004] FCA 8; (2004) 134 FCR 569; 54 ATR 695 Federal Court of Australia Australia - Commonwealth 28 Jan 2004 AustLII flag 12
Subrahmanyam and Commissioner of Taxation [2002] AATA 1298; 51 ATR 1173 Administrative Appeals Tribunal Australia 13 Dec 2002 AustLII flag 6
Norris and Commissioner of Taxation [2002] AATA 749; 50 ATR 1250 Administrative Appeals Tribunal Australia 2 Sep 2002 AustLII flag 2

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s44
Income Tax Assessment Act 1936 (Cth) s6, s14
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s6, s14ZY, s14ZZ
Court Rules (Cth)
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth) s4
The Act (NSW)
1936 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
CTC Resources NL v Commissioner of Taxation [1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 48
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 81
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414

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