Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Cassaniti v Commissioner of Taxation [2018] FCA 92 File number: NSD 791 of 2017
Judge: ROBERTSON J
Date of judgment: 16 February 2018
Catchwords: INCOME TAX – withholding payments – whether, by virtue of s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth), the applicant was entitled to a credit for amounts said to be withheld from salary or wages paid to her
Legislation: Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) s 995-1 Judiciary Act 1903 (Cth) s 39B(1A)(c) Taxation Administration Act 1953 (Cth) Sch 1, s 18-15(1)
Cases cited: David Cassaniti v Commissioner of Taxation [2010] FCA 641; 186 FCR 480 Cassaniti v Commissioner of Taxation [2010] FCA 642; 79 ATR 378 Fabre v Arenales (1992) 27 NSWLR 437 Perdikaris v Deputy Commissioner of Taxation [2008] FCAFC 186; 172 FCR 412
Date of hearing: 8 February 2018
Registry: New South Wales
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 92
Counsel for the Applicant: Mr D McGovern SC with Mr A Russoniello
Solicitor for the Applicant: McEvoy Legal
Counsel for the Respondent: Mr D McLure SC with Mr N Swan
Solicitor for the Respondent: Australian Government Solicitor
ORDERS NSD 791 of 2017
BETWEEN: MARIOLINA CASSANITI Applicant
AND: COMMISSIONER OF TAXATION Respondent
JUDGE: ROBERTSON J DATE OF ORDER: 16 FEBRUARY 2018
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