Hart v Commissioner of Taxation [2002] FCAFC 222

Cited legislation

• Income Tax Assessment Act 1936
• Cth) or s 8-1 Income Tax Assessment Act 1997
• Pt IVA Income Tax Assessment Act 1936
• D(1) Income Tax Assessment Act 1936
• Cth) ss 51(1), 177A(1), 177C(1), 177D, 177F(1) Income Tax Assessment Act 1997
• It suffices to say at this point that the Commissioner sought to argue both before the learned primary Judge and before us, that the amounts in dispute were not allowable deductions to the appellants in the income tax year ended 30 June 1997 under s 51(1) of the Income Tax Assessment Act 1936
• June 1998, under s 8-1 of the Income Tax Assessment Act 1997