Commissioner of Taxation v Firth [2002] FCAFC 95 ; [2002] FCA 413

Cited legislation

• Income Tax Assessment Act 1997
• Cth) s 8-1(1), (2) Income Tax Assessment Act 1936
• Cth) s 51(1) Taxation Administration Act 1953
• Cth), ss 14ZZ(c), 14ZZN, 14ZZO, 14ZZP Federal Commissioner of Taxation v Riverside Road Pty Ltd (1990) 23 FCR 305 discussed Federal Commissioner of Taxation v Broken Hill Co Pty Ltd (2000) 179 ALR 593 applied Federal Commissioner of Taxation v Hatchett (1971) 125 CLR 494 referred to Ronpibon Tin NL
• The first was whether s 8-1 of the Income Tax Assessment Act 1997
• Section 8-1, which is in similar terms to that of its predecessor, s 51(1) of the Income Tax Assessment Act 1936
• Re Farm Security Act 1944