Re Vce and FCT 15

[2006] AATA 821; 63 ATR 1249

Administrative Appeals Tribunal

Australia

26th September, 2006

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII	6
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR WETR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2013/D1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2013] ATODWETR WETR2013/D1	Australian Taxation Office	Australia - Commonwealth	11 Dec 2013	AustLII
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD WETD2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
WETD 2010/D1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7?	[2010] ATODWETD WETD2010/D1	Australian Taxation Office	Australia - Commonwealth	3 Nov 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2010] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2010/1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2010] ATOWETD WETD2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR GSTR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
WETD 2009/D1 - Wine equalisation tax: what are the results for Wine Equalisation Tax purposes for entities engaging in an arrangement described in Taxpayer Alert TA 2009/6?	[2009] ATODWETD WETD2009/D1	Australian Taxation Office	Australia - Commonwealth	24 Jun 2009	AustLII
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?	[2007] ATOGSTD GSTD2007/2	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
GSTD 2007/2 - Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?	[2007] ATOGSTD 2	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s15AB, s33
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s3.1, s7.5, s19.5
Corporations Act 2001 (Cth)
Insurance Contracts Act 1984 (Cth)	s49
Income Tax Assessment Act 1936 (Cth)	s177A, s177C, s177D, s177E
Social Security Act 1991 (Cth)	s5, s739A
Taxation Administration Act 1953 (Cth)	s2, s5, s15
Veterans’ Entitlements Act 1986 (Cth)	s70, s15, s165
Retail Leases Act 2003 (Vic)
Sale of Land Act 1962 (Vic)	s32
Valuation of Land Act 1960 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII	53
Roncevich v Repatriation Commission	[2005] HCA 40; (2005) 222 CLR 115; (2005) 218 ALR 733; (2005) 79 ALJR 1366; 85 ALD 257; 41 AAR 355	High Court of Australia	Australia - Commonwealth	10 Aug 2005	AustLII	325
Macquarie Finance Ltd v Commissioner of Taxation	(2005) 225 ALR 694; (2005) 61 ATR 1; [2005] FCAFC 205; 146 FCR 77	Federal Court of Australia	Australia - Commonwealth	circa 2005	LexisNexis AU	8
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII	40
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII	10
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV2003-404-4554	[2004] NZHC 1731; [2004] 3 NZLR 274; (2004) 21 NZTC 18,618	High Court of New Zealand	New Zealand	3 Jun 2004	NZLII	11
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII	192
Gribbles Pathology (Vic) Pty Ltd v Minister for Health & Aged Care	[2000] FCA 1596; 106 FCR 1	Federal Court of Australia	Australia - Commonwealth	9 Nov 2000	AustLII	8
Coal and Allied Operations Pty Ltd v Australian Industrial Relations Commission	[2000] HCA 47; (2000) 203 CLR 194; (2000) 174 ALR 585; (2000) 74 ALJR 1348; (2000) 99 IR 309; (2000) 21 Leg Rep 14	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII	2521
Secretary, Department of Social Security v Secara	[1998] FCA 1510; (1998) 89 FCR 151; (1998) 51 ALD 481; 28 AAR 385	Federal Court of Australia	Australia - Commonwealth	26 Nov 1998	AustLII	88
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	369
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	75
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	197
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII	74
Donnelly v Edelsten	[1992] FCA 121; (1992) 34 FCR 556; (1992) 109 ALR 651	Federal Court of Australia	Australia - Commonwealth	20 Mar 1992	AustLII	10
FCT v Arklay	(1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw	13
Secretary, Department of Social Security v Copping	[1987] FCA 280; (1987) 73 ALR 343; (1987) 12 ALD 634; 6 AAR 511	Federal Court of Australia	Australia - Commonwealth	25 Aug 1987	AustLII	19
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	77
Australian Softwood Forests Pty Ltd v Attorney-General (NSW)	[1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659	High Court of Australia	Australia - Commonwealth	18 Sep 1981	AustLII	212
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII	2060
Drake v Minister for Immigration and Ethnic Affairs	46 FLR 409; 24 ALR 577; (1979) 2 ALD 60		Australia	circa 1979	Legal Online / Westlaw	3779
Beckwith v R	[1976] HCA 55; (1976) 135 CLR 569; (1976) 12 ALR 333; 51 ALJR 247; 28 ALT 39	High Court of Australia	Australia - Commonwealth	1 Nov 1976	AustLII	510
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII	197
Investment & Merchant Finance Corporation Ltd v FCT	[1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII	28
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII	85
Hall v Jones	[1942] NSWStRp 22; (1942) 42 SR (NSW) 203; 59 WN (NSW) 152	Supreme Court of New South Wales	Australia - New South Wales	28 Jul 1942	AustLII	71
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII	70
Brisbane City Council v Attorney-General (Qld)	[1908] HCA 8; (1908) 5 CLR 695	High Court of Australia	Australia - Commonwealth	23 Mar 1908	AustLII	29
Commonwealth v Baume	[1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124	High Court of Australia	Australia - Commonwealth	10 Apr 1905	AustLII	392
226 ALR 643	226 ALR 643		Australia	circa 2004	LexisNexis AU	5

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