Dormer v Federal Commissioner of Taxation [2002] FCAFC 385

Cited legislation

• Honour's decision that the relevant income was assessable income pursuant to the Income Tax Assessment Act 1936
• Income Tax Assessment Act 1997
• The amended assessments for the years ended 30 June 1998 and 1999 included tax shortfall penalties, imposed in terms of Section 226G of Part VII of the Income Tax Assessment Act 1936