Home Health Pty Ltd and Commissioner of Taxation

[2013] AATA 458

Administrative Appeals Tribunal

Australia

1st July, 2013

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s4.5, s176.1
Fringe Benefits Tax Assessment Act 1986 (Cth)	s5B, s57A, s65J, s123C, s123E
Income Tax Assessment Act 1997 (Cth)	s4.5, s10.5
Taxation Administration Act 1953 (Cth)	s5, s14ZZK
Tax Laws Amendment (2004 Measures No 1) Act 2004 (Cth)
Land Tax Management Act 1956 (NSW)
Associations Incorporation Act 1895 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	95
Sargents Charitable Foundation v Chief Commissioner of State Revenue	[2005] NSWSC 659; 60 ATR 129	Supreme Court of New South Wales	Australia - New South Wales	11 Jul 2005	AustLII	6
Repromed Pty Ltd v Lucas	[2000] SASC 203; (2000) 76 SASR 575; 44 ATR 452	Supreme Court of South Australia	Australia - South Australia	30 Jun 2000	AustLII	8
Repomed Pty Ltd v Lucas	[2000] SASR 203; (2000) 76 SASR 575	Supreme Court of South Australia	Australia - South Australia	circa 2000	Legal Online / Westlaw	1
Royal Society for Prevention of Cruelty to Animals, Queensland Inc, Re	[1993] 1 Qd R 571; 23 ATR 582		Australia - Queensland	circa 1993	LexisNexis AU	8
Esber v Commonwealth	[1992] HCA 20; (1992) 174 CLR 430; 106 ALR 577; 66 ALJR 373; 15 AAR 249	High Court of Australia	Australia - Commonwealth	3 Jun 1992	AustLII	508
Payroll Tax, Commissioner of (Vic) v The Cairnmillar Institute	[1992] VicRp 97; [1992] 2 VR 706; (1992) 23 ATR 314; (1992) 92 ATC 4,307		Australia - Victoria	27 May 1992	AustLII	20
Pamas Foundation (Inc) v Commissioner of Taxation	[1992] FCA 154; (1992) 35 FCR 117; (1992) 106 ALR 229; (1992) 23 ATR 189	Federal Court of Australia	Australia - Commonwealth	9 Apr 1992	AustLII	12
Commonwealth v Esber	[1991] FCA 223; (1991) 29 FCR 324; (1991) 101 ALR 35; 13 AAR 550	Federal Court of Australia	Australia - Commonwealth	30 May 1991	AustLII	49
Metropolitan Fire Brigades Board v Commissioner of Taxation	(1990) 27 FCR 279; (1990) 97 ALR 335; 21 ATR 1137	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw	21
Re Kirby and Collector of Customs	(1989) 20 ALD 369		Australia	circa 1989	LexisNexis AU	26
Trustees of the Allport Bequest v FCT	(1988) 19 ATR 1335		Australia	circa 1988	Legal Online / Westlaw	7
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW)	(1985) 1 NSWLR 567; 16 ATR 394		Australia - New South Wales	circa 1985	LexisNexis AU	30
Illawarra Suburbs Lawn Tennis Association Ltd v Commissioner of Land Tax (NSW)	(1985) 16 ATR 664		Australia	circa 1985	Legal Online / Westlaw	4
Minister for Immigration and Ethnic Affairs v Pochi	(1980) 4 ALD 139		Australia	circa 1980	LexisNexis AU	3914
Re Costello and Secretary, Department of Transport	[1979] AATA 184; (1979) 2 ALD 934	Administrative Appeals Tribunal	Australia	30 Nov 1979	AustLII	346
Crows Nest Club Ltd v Commissioner of Land Tax (NSW)	[1978] 1 NSWLR 523; 8 ATR 715		Australia - New South Wales	circa 1978	LexisNexis AU	6
Stratton v Simpson	[1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487	High Court of Australia	Australia - Commonwealth	12 Nov 1970	AustLII	93
Christian Enterprises Ltd v Commissioner of Land Tax	(1968) 72 SR (NSW) 72	Supreme Court of New South Wales	Australia - New South Wales	circa 1968		1
Christian Enterprises Ltd v Commissioner of Land Tax (NSW)	(1968) 72 SR (NSW) 90; [1968] 2 NSWR 99	Supreme Court of New South Wales	Australia - New South Wales	circa 1968		11
Union Trustee Co of Australia Ltd v FCT	[1962] HCA 52; (1962) 108 CLR 451; [1963] ALR 123; 36 ALJR 202	High Court of Australia	Australia - Commonwealth	5 Oct 1962	AustLII	9
Maughan v FCT	[1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131	High Court of Australia	Australia - Commonwealth	26 Nov 1942	AustLII	38
Perpetual Trustee Co (Ltd) v Wittscheibe	(1940) 576 WN 166		United Kingdom	circa 1940		1
Minister of National Revenue v Trusts and Guarantee Co Ltd	[1940] AC 138; [1939] 4 All ER 149		United Kingdom	circa 1940	LexisNexis / Westlaw	27
Public Trustee (NSW) v FCT	[1934] HCA 10; (1934) 51 CLR 75	High Court of Australia	Australia - Commonwealth	14 May 1934	AustLII	31
Perpetual Trustee Co Ltd v FCT	[1931] HCA 20; (1931) 45 CLR 224; 37 ALR 240	High Court of Australia	Australia - Commonwealth	4 Jun 1931	AustLII	77
Bowman v Secular Society Ltd	[1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231		United Kingdom	circa 1917	LexisNexis / Westlaw	139
Mayor of Manchester v McAdam	[1896] AC 500		United Kingdom	circa 1896	LexisNexis / Westlaw	33
Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel	3 Tax Cas 53; [1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw	3

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