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Schweitzer and Commissioner of Taxation   flag  8

[2019] AATA 1100
Administrative Appeals Tribunal
Australia
29th May, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Doery and Commissioner of Taxation (Taxation) [2024] AATA 1493 Administrative Appeals Tribunal Australia 7 Jun 2024 AustLII flag
Rizkallah and Commissioner of Taxation (Taxation) [2022] AATA 3081 Administrative Appeals Tribunal Australia 16 Sep 2022 AustLII flag 1
Dua and Commissioner of Taxation (Taxation) [2022] AATA 1520 Administrative Appeals Tribunal Australia 3 Jun 2022 AustLII flag
Shaw and Commissioner of Taxation (Taxation) [2022] AATA 343 Administrative Appeals Tribunal Australia 1 Mar 2022 AustLII flag
ZCSB and Commissioner of Taxation (Taxation) [2021] AATA 138 Administrative Appeals Tribunal Australia 5 Feb 2021 AustLII flag 1
GSJW and Commissioner of Taxation [2019] AATA 5170 Administrative Appeals Tribunal Australia 3 Dec 2019 AustLII flag 5
Burns and Commissioner of Taxation [2019] AATA 3860 Administrative Appeals Tribunal Australia 24 Sep 2019 AustLII flag 5

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Serious Hardship Relief: In Need of a Serious Rethink?" (2021) 43 Sydney Law Review 1 O'Rourke, Kevin; Kayis-Kumar, Ann; Walpole, Michael Australia circa 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Decisions (Judicial Review) Act 1977 (Cth) s3, s13
Bankruptcy Act 1966 (Cth) s58, s77C, s116, s120, s121, s130
Fringe Benefits Tax Assessment Act 1986 (Cth) s93, s112B
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth) s1, s6, s102AAM, s128B, s128C, s128V, s204, s340
Income Tax Assessment Act 1997 (Cth) s2.30, s2.35, s4.5, s6.20, s80.5
Income Tax (Former Complying Superannuation Funds) Act (Cth)
Income Tax (Former Non-resident Superannuation Funds) Act (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.7, s4.1
Income Tax Rates Act (Cth)
Tax (Mining Withholding Tax) Act 1979 (Cth)
Judiciary Act 1903 (Cth)
Social Security Act 1991 (Cth)
Taxation Administration Act 1953 (Cth) s1, s5, s8AAC, s8AAD, s8AAG, s10
A New Tax System (Tax Administration) (Cth) s1, s3
A New Tax System (Tax Administration) Act (No. 2) (Cth)
System (Pay As You Go) Act 1999 (Cth) s2, s3
Australian National University Act 1946 (Cth)
Income Tax (Consequential Amendments) Act 1997 (Cth) s2, s3
Income Tax (Fund Contributions) Act 1989 (Cth)
Income Tax (Diverted Income) Act 1981 (Cth)
Tax Laws Amendment (Assessment) Act 2012 (Cth) s2, s3
Laws Amendment (2014 Measures No. 4) Act 2014 (Cth) s2, s3
Tax Laws Amendment (2009 Measures No. 4) Act 2009 (Cth) s2, s3
Tax Laws Amendment (2011 Measures (Cth) s2, s3
Taxation Laws Amendment Act 1984 (Cth)
Taxation Laws Amendment Act (No. 3) 1999 (Cth)
Taxation Laws Amendment Act (No. 6) 2003 (Cth) s1, s2, s3
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth) s2, s23
Tax Laws Amendment (Repeal of Inoperative Provisions) Act (Cth) s1, s2, s3
Administration and Probate Act 1958 (Vic)
Transfer of Land Act 1958 (Vic) s76
Supreme Court (General Civil Procedure) Rules 2005 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 40
4 Act 2015 4 Act 2015 United Kingdom circa 2015 flag 5
Chemical Trustee Ltd v Deputy Commissioner of Taxation [2014] FCAFC 27; (2014) 308 ALR 366; (2014) 96 ATR 32 Federal Court of Australia Australia - Commonwealth 19 Mar 2014 AustLII flag 5
Schweitzer v Schweitzer [2012] VSCA 260 Supreme Court of Victoria - Court of Appeal Australia - Victoria 23 Oct 2012 AustLII flag 7
Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 4) [2012] FCA 1064; (2012) 90 ATR 711 Federal Court of Australia Australia - Commonwealth 26 Sep 2012 AustLII flag 32
Secretary to the Department of Business and Innovation v Murdesk Investments Pty Ltd [2012] VSC 319 Supreme Court of Victoria Australia - Victoria 20 Aug 2012 AustLII flag 7
Schweitzer v Schweitzer [2010] VSC 543 Supreme Court of Victoria Australia - Victoria 30 Nov 2010 AustLII flag 7
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2341
Radio 2UE Sydney Pty Ltd v Chesterton [2009] HCA 16; (2009) 238 CLR 460; (2009) 254 ALR 606; (2009) 83 ALJR 654; [2009] Aust Torts Reports 82-007 High Court of Australia Australia - Commonwealth 22 Apr 2009 AustLII flag 197
Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147 High Court of Australia Australia - Commonwealth 30 Jul 2008 AustLII flag 1461
Re Rollason and FCT [2006] AATA 962; 64 ATR 1210 Administrative Appeals Tribunal Australia 13 Nov 2006 AustLII flag 7
Commissioner of Taxation v Milne [2006] FCA 1005; (2006) 153 FCR 52; 63 ATR 538 Federal Court of Australia Australia - Commonwealth 4 Aug 2006 AustLII flag 20
Commissioner of Taxation v A Taxpayer [2006] FCA 888; (2006) 91 ALD 335; 63 ATR 450; [2006] ATC 4,393 Federal Court of Australia Australia - Commonwealth 12 Jul 2006 AustLII flag 24
Re Ebner and Commissioner of Taxation [2006] AATA 525; (2006) 63 ATR 1073 Administrative Appeals Tribunal Australia 19 Jun 2006 AustLII flag 3
Griffith University v Tang [2005] HCA 7; (2005) 221 CLR 99; (2005) 213 ALR 724; 82 ALD 289; (2005) 79 ALJR 627 High Court of Australia Australia - Commonwealth 3 Mar 2005 AustLII flag 412
Permanent Trustee Australia Ltd v Commissioner of State Revenue (Vic) [2004] HCA 53; (2004) 220 CLR 388; 211 ALR 18; (2004) 79 ALJR 146; 57 ATR 232 High Court of Australia Australia - Commonwealth circa 2004 AustLII flag 55
Ebner v Official Trustee in Bankruptcy [2003] FCA 73; (2003) 126 FCR 281; 196 ALR 533 Federal Court of Australia Australia - Commonwealth 14 Feb 2003 AustLII flag 13
Scharer v New South Wales [2001] NSWCA 360; (2001) 53 NSWLR 299; (2001) 116 LGERA 217 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Oct 2001 AustLII flag 43
Ebner v Official Trustee in Bankruptcy [2000] HCA 63; (2000) 205 CLR 337; (2000) 176 ALR 644; 75 ALJR 277; (2000) 21 Leg Rep 13 High Court of Australia Australia - Commonwealth 7 Dec 2000 AustLII flag 3216
Ebner v Official Trustee in Bankruptcy [2000] FCA 182 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 3
Ebner v Official Trustee in Bankruptcy [1999] HCATrans 618 High Court of Australia Australia - Commonwealth 9 Dec 1999 AustLII flag 1
Ebner v Official Trustee in Bankruptcy [1999] FCA 110; (1999) 91 FCR 353; (1999) 161 ALR 557 Federal Court of Australia Australia - Commonwealth 10 Mar 1999 AustLII flag 43
3 Act 1999 3 Act 1999 United Kingdom circa 1999 flag 2
Re Maxwell William Ebner; Ex parte Official Trustee and Ingrid Ebner [1998] FCA 751 Federal Court of Australia Australia - Commonwealth 30 Jun 1998 AustLII flag 2
Corlette v Mackenzie [1996] FCA 1482; (1996) 62 FCR 597; 42 ALD 193; 32 ATR 667 Federal Court of Australia Australia - Commonwealth 17 May 1996 AustLII flag 26
General Newspapers Pty Ltd v Telstra Corporation [1993] FCA 473; (1993) 45 FCR 164; (1993) 117 ALR 629; [1993] ATPR 41-274 Federal Court of Australia Australia - Commonwealth 22 Sep 1993 AustLII flag 186
Van Grieken v Veilands [1991] FCA 167; (1991) 21 ATR 1639; 91 ATC 4,423 Federal Court of Australia Australia - Commonwealth 26 Apr 1991 AustLII flag 27
Powell v Evreniades [1989] FCA 114; (1989) 21 FCR 252; 87 ALR 117; 20 ATR 472; 89 ATC 4,415 Federal Court of Australia Australia - Commonwealth 13 Apr 1989 AustLII flag 51
Chamberlain v Deputy Commissioner of Taxation [1988] HCA 21; (1988) 164 CLR 502; 78 ALR 271; (1988) 62 ALJR 324; (1988) 19 ATR 1060 High Court of Australia Australia - Commonwealth 12 May 1988 AustLII flag 456
Australian National Airlines Commission v Newman [1987] HCA 9; (1987) 162 CLR 466; 70 ALR 275; 61 ALJR 205; [1987] Aust Torts Reports 80-080 High Court of Australia Australia - Commonwealth 3 Apr 1987 AustLII flag 71
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5534
Alexandra Private Geriatric Hospital Pty Ltd v Blewett [1984] FCA 223; (1984) 2 FCR 368; 56 ALR 265 Federal Court of Australia Australia - Commonwealth 10 Aug 1984 AustLII flag 77
Australian National University v Burns [1982] FCA 191; (1982) 64 FLR 166; (1982) 43 ALR 25; 5 ALD 67 Federal Court of Australia Australia - Commonwealth 8 Oct 1982 AustLII flag 178
Burns v Australian National University [1982] FCA 59; (1982) 61 FLR 76; (1982) 40 ALR 707 Federal Court of Australia Australia - Commonwealth 27 Apr 1982 AustLII flag 72
Reader's Digest Services Pty Ltd v Lamb [1982] HCA 4; (1982) 150 CLR 500; 38 ALR 417; 56 ALJR 214 High Court of Australia Australia - Commonwealth 9 Feb 1982 AustLII flag 210
Buckley v Wathen [1973] VicRp 51; [1973] VR 511 Australia - Victoria 26 Oct 1972 AustLII flag 5

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