RV Investments (Aust) Pty Ltd as Trustee for the RV Unit Trust and Commissioner of Taxation 6

[2014] AATA 158; (2014) 94 ATR 670

Administrative Appeals Tribunal

Australia

21st March, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Liquidation and Commissioner of Taxation (Taxation)	[2017] AATA 1100	Administrative Appeals Tribunal	Australia	14 Jul 2017	AustLII	2
Re Eastwin Trade Pty Ltd and Commissioner of Taxation	[2017] AATA 140	Administrative Appeals Tribunal	Australia	10 Feb 2017	AustLII	4
Coshott and Commissioner of Taxation	[2014] AATA 622	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII	1
Pty Ltd and Commissioner of Taxation	[2014] AATA 365	Administrative Appeals Tribunal	Australia	10 Jun 2014	AustLII
Anor v RV Investments (Aust) Pty Ltd	[2014] VCC 436	County Court of Victoria	Australia - Victoria	11 Apr 2014	AustLII	2
Trustee of the R v Unit Trust v Commissioner of Taxation	[2014] FCA 1169	Federal Court of Australia	Australia - Commonwealth	5 Nov 2014	AustLII	1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s25, s34, s37, s42C
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.1, s2.5, s2.20, s2.25, s3.5, s4.5, s5.5, s7.5, s19.5, s25.5, s99.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)
Corporations Act 2001 (Cth)	s601AB, s1274A
Excise Act 1901 (Cth)	s4
Fringe Benefits Tax Assessment Act 1986 (Cth)	s3, s54, s58, s58A, s58F, s58L, s58LA, s58M, s58N, s58P, s58S, s58T, s136
Income Tax Assessment Act 1936 (Cth)
Migration Act 1958 (Cth)	s20
Superannuation Guarantee (Administration) Act 1992 (Cth)	s3, s43
Superannuation Guarantee Charge Act 1992 (Cth)	s3
Taxation Administration Act 1953 (Cth)	s1, s2, s5, s10, s14ZZK
Tax Agent Services Act 2009 (Cth)
A New Tax System (Goods and Services Tax Administration) Act 1999 (Cth)
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (Cth)	s1, s3
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (Cth)
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Taxpayer and Commissioner of Taxation	[2004] AATA 1304; 58 ATR 1172	Administrative Appeals Tribunal	Australia	7 Dec 2004	AustLII	11
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII	18
Anor v RV Investments (Aust) Pty Ltd	[2014] VCC 436	County Court of Victoria	Australia - Victoria	11 Apr 2014	AustLII	2
Scott v The London and St Katherine Docks Co	[1865] EngR 220; [1861-73] All ER 246; (1865) 3 H & C 596; 159 ER 665; 34 LJEx 220	Court of Exchequer	United Kingdom	circa 1865	CommonLII	158
Byrne v Boadle	[1863] EngR 1012; [1861-73] All ER 1528; (1863) 2 H & C 722; 33 LJEx 13; 9 LT 450; 159 ER 299; 12 WB 279; 12 WR 279; 33 LJEx 34	Court of Exchequer	United Kingdom	circa 1863	CommonLII	58
Trustee of the R v Unit Trust v Commissioner of Taxation	[2014] FCA 1169	Federal Court of Australia	Australia - Commonwealth	5 Nov 2014	AustLII	1
Professional Admin Service Centres Pty Ltd v FCT	[2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424	Federal Court of Australia	Australia - Commonwealth	1 Nov 2013	AustLII	11
Aurora Developments Pty Ltd v FCT (No 2)	[2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280	Federal Court of Australia	Australia - Commonwealth	23 Sep 2011	AustLII	37
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII	15
Pearson v Deputy Commissioner of Taxation	[2009] FCA 558; (2009) 74 ATR 437	Federal Court of Australia	Australia - Commonwealth	27 May 2009	AustLII	10
Dixon v FCT	[2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015	Federal Court of Australia	Australia - Commonwealth	8 Apr 2008	AustLII	67
Vu v Commissioner of Taxation	[2006] FCA 889; (2006) 63 ATR 341	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII	28
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII	31
Macdonald v Australian Wool Innovation Ltd	[2005] FCA 105	Federal Court of Australia	Australia - Commonwealth	18 Feb 2005	AustLII	20
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	105
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII	21
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd	[2001] FCA 1833; (2001) 117 FCR 424	Federal Court of Australia	Australia - Commonwealth	20 Dec 2001	AustLII	436
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII	107
Davis v FCT	[2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201	Federal Court of Australia	Australia - Commonwealth	4 Apr 2000	AustLII	35
Do v Minister for Immigration & Multicultural Affairs	[2000] FCA 30	Federal Court of Australia	Australia - Commonwealth	27 Jan 2000	AustLII	1
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII	75
Revlon Manufacturing Ltd v Commissioner of Taxation	(1995) 63 FCR 535; 134 ALR 23; (1995) 32 ATR 48	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw	20
Tuite v Administrative Appeals Tribunal	[1993] FCA 71; (1993) 40 FCR 483; (1993) 29 ALD 647; (1993) 17 AAR 165	Federal Court of Australia	Australia - Commonwealth	5 Mar 1993	AustLII	81
Minister for Immigration, Local Government and Ethnic Affairs v Dela Cruz	[1992] FCA 71; (1992) 34 FCR 348; 110 ALR 367; 26 ALD 663	Federal Court of Australia	Australia - Commonwealth	28 Feb 1992	AustLII	98
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	87
Galea v FCT	[1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060	Federal Court of Australia	Australia - Commonwealth	22 Nov 1990	AustLII	18
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
Minister for Immigration & Multicultural Affairs v Yusuf	[2001] HCA 30; (2001) 180 ALR 1; (2001) 62 ALD 225; (2001) 75 ALJR 1105; (2001) 22 Leg Rep 2; (2001) 206 CLR 323	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII	1842
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	452
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII	5514
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII	242
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII	248
Nominal Defendant v Haslbauer	[1967] HCA 14; (1967) 117 CLR 448; (1968) 41 ALJR 1	High Court of Australia	Australia - Commonwealth	11 May 1967	AustLII	41
York Air Conditioning and Refrigeration (A/sia) Pty Ltd v The Commonwealth	[1949] HCA 23; (1949) 80 CLR 11	High Court of Australia	Australia - Commonwealth	21 Dec 1949	AustLII	118
Bucknell v Commercial Banking Co of Sydney Ltd	[1937] HCA 35; (1937) 58 CLR 155	High Court of Australia	Australia - Commonwealth	30 Jul 1937	AustLII	33
George v Eagle Air Services Ltd	[2009] UKPC 21; [2009] 1 WLR 2133; [2009] All ER (D) 33	Privy Council	United Kingdom	12 May 2009	BAILII	2
Reliance Finance Corporation Pty Ltd v FCT	87 FLR 305; (1987) 18 ATR 224		Australia	circa 1949	Legal Online / Westlaw	10
Pascoe v FCT	(1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402		Australia	circa 1956		107
Reed (Albert E) and Co Ltd v London and Rochester Trading Co Ltd	[1954] 2 Lloyds Rep 463		United Kingdom	circa 1954	Westlaw	22
No	1 Act 2010		United Kingdom	circa 2010		26
Pascoe v FCT	(1956) 11 ATD 198; (1956) 30 ALJR 402		Australia	circa 1956		1
Imperial Bottleshops Pty Ltd v Commissioner of Taxation	(1991) 22 ATR 145		Australia	circa 1991	Legal Online / Westlaw	1
Spencer v Hemmerde	[1922] 2 AC 507		United Kingdom	circa 1922	LexisNexis / Westlaw	49
Ward v Tesco Stores Ltd	[1976] 1 All ER 219; [1976] 1 WLR 810		United Kingdom	circa 1976	LexisNexis	73
Re Lombardo and Commonwealth of Australia	(1985) 8 ALD 334; 3 AAR 537		Australia	circa 1985	LexisNexis AU	17
Chaproniere v Mason	(1905) 21 TLR 633		United Kingdom	circa 1905	LexisNexis	12
Ellor v Selfridge and Co	(1930) 46 TLR 236		United Kingdom	circa 1930	LexisNexis	10
Shawinigan Ltd v Vokins & Co Ltd	[1961] 3 All ER 396; [1961] 1 WLR 1206; [1961] 2 Lloyds Rep 153		United Kingdom	circa 1961	LexisNexis	40
Taxation, Commissioner of (Cth) v Turner	73 FLR 24; (1984) 15 ATR 379		Australia	circa 1949	Legal Online / Westlaw	12

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