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Confidential and Commissioner of Taxation   flag  1

[2012] AATA 408
Administrative Appeals Tribunal
Australia
29th June, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Confidential and Commissioner of Taxation [2012] AATA 407 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 3

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s13
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s1.3, s4.5, s5.5, s7.5, s19.5, s99.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s18, s19A
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth) s6, s118
Income Tax Assessment Act 1997 (Cth)
Administration Act (Cth) s1, s5, s50, s55, s110
Taxation Administration Act 1953 (Cth) s1, s5, s14ZZ
Local Government Act (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Confidential and Commissioner of Taxation [2012] AATA 407 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 3
Taxpayer v Commissioner of Taxation [2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917 Administrative Appeals Tribunal Australia 2 Jul 2010 AustLII flag 14
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
LeasePlan Australia Ltd v Commissioner of Taxation (Cth) [2009] FCA 1309; 74 ATR 33; [2009] ATC 20-144 Federal Court of Australia Australia - Commonwealth 13 Nov 2009 AustLII flag 6
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2572
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
Comptroller-General of Customs v Akai Pty Ltd (1994) 50 FCR 511; 20 AAR 10 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 66
Commissioner of Taxation v Hyteco Hiring Pty Ltd [1992] FCA 515; (1992) 39 FCR 502; (1992) 24 ATR 218 Federal Court of Australia Australia - Commonwealth 27 Oct 1992 AustLII flag 20
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 54
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1103
Taylor v White [1964] HCA 11; (1964) 110 CLR 129; [1964] ALR 595; 20 ABC 299; 37 ALJR 387 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 55
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 291
Downs Distributing Co Pty Ltd v Associated Blue Star Stores Pty Ltd (in liq) [1948] HCA 14; (1948) 76 CLR 463; (1948) 22 ALJR 286 High Court of Australia Australia - Commonwealth 27 Aug 1948 AustLII flag 125
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398

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