Rigoli and Commissioner of Taxation 3

[2012] AATA 757

Administrative Appeals Tribunal

Australia

1st November, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Rigoli v Commissioner of Taxation	[2015] FCA 803; (2015) 67 AAR 119	Federal Court of Australia	Australia - Commonwealth	7 Aug 2015	AustLII	2
Rigoli v Commissioner of Taxation	[2014] FCAFC 29; (2014) 96 ATR 19; [2014] ATC 20-446; (2014) 141 ALD 529	Federal Court of Australia	Australia - Commonwealth	18 Mar 2014	AustLII	58
Commissioner of Taxation v Rigoli	[2013] FCA 784; [2013] ATC 20-407; (2013) 95 ATR 94	Federal Court of Australia	Australia - Commonwealth	7 Aug 2013	AustLII	30

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Income Tax Assessment Act 1936 (Cth)	s82, s90, s91, s92, s166, s167, s173
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZK
Business Names Act 1962 (NSW)
Partnership Act 1958 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Areffco and Commissioner of Taxation	[2011] AATA 628; (2011) 84 ATR 924	Administrative Appeals Tribunal	Australia	6 Sep 2011	AustLII	9
Tisdall v Webber	[2011] FCAFC 76; (2011) 193 FCR 260; (2011) 122 ALD 49	Federal Court of Australia	Australia - Commonwealth	7 Jun 2011	AustLII	92
Bell IXL Investments Ltd v Life Therapeutics Ltd	[2008] FCA 1457; (2008) 68 ACSR 154; 26 ACLC 1138	Federal Court of Australia	Australia - Commonwealth	26 Sep 2008	AustLII	42
WR Carpenter Holdings Pty Ltd v Commissioner of Taxation	[2008] HCA 33; (2008) 237 CLR 198; (2008) 248 ALR 256; (2008) 82 ALJR 1211; (2008) 69 ATR 29; [2008] ATC 20-040	High Court of Australia	Australia - Commonwealth	31 Jul 2008	AustLII	46
Johnson v Johnson	[2000] HCA 48; (2000) 201 CLR 488; (2000) 174 ALR 655; [2000] FLC 93-041; (2000) 74 ALJR 1380; (2000) 26 Fam LR 627; (2000) 21 Leg Rep 21	High Court of Australia	Australia - Commonwealth	7 Sep 2000	AustLII	2044
State Rail Authority of New South Wales v Earthline Constructions Pty Ltd (in liq)	[1999] HCA 3; (1999) 160 ALR 588; (1999) 73 ALJR 306; (1999) 2 Leg Rep 2	High Court of Australia	Australia - Commonwealth	9 Feb 1999	AustLII	1147
1 Scale 1994	1 SCALE 1994	Supreme Court of India	India	circa 1994		1
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	87
Trawl Industries of Australia Pty Ltd v Effem Foods Pty Ltd	(1992) 27 NSWLR 326; [1992] Aust Contract Reports 90-011		Australia - New South Wales	circa 1992	LexisNexis AU	157
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	87
"Demeanor"	(1991) 76 Cornell Law Review 1075	Cornell Law Review	United States	circa 1991	HeinOnline / LexisNexis	19
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	454
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation	(1983) 70 FLR 447; (1983) 44 ALR 607		Australia	circa 1983	Legal Online / Westlaw	98
O ’ Brien v Komesaroff	[1982] HCA 33; (1982) 150 CLR 310; 41 ALR 255; 56 ALJR 681	High Court of Australia	Australia - Commonwealth	21 May 1982	AustLII	708
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	243
(1979) 23 CTBR (NS) Case 53	(1979) 23 CTBR (NS) Case 53		Australia	circa 1979		1
Bailey v FCT	[1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429	High Court of Australia	Australia - Commonwealth	4 Mar 1977	AustLII	205
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	249
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII	205
Pascoe v FCT	(1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402		Australia	circa 1956		107
Luxton v Vines	[1952] HCA 19; (1952) 85 CLR 352; [1952] ALR 308	High Court of Australia	Australia - Commonwealth	4 Apr 1952	AustLII	534
Bradshaw v McEwans Pty Ltd	[1951] HCA 480; (1952) 85 CLR 352; (1951) 217 ALR 1	High Court of Australia	Australia - Commonwealth	circa 1951	AustLII	394
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	251
65 MK 2	65 MK 2			circa 1999		1

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