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Pty Ltd and Commissioner of Taxation

[2014] AATA 365

Administrative Appeals Tribunal

Australia

10th June, 2014

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s5.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
RV Investments (Aust) Pty Ltd as Trustee for the RV Unit Trust and Commissioner of Taxation	[2014] AATA 158; (2014) 94 ATR 670	Administrative Appeals Tribunal	Australia	21 Mar 2014	AustLII		6
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation	[2013] AATA 930	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII		5
Bayconnection Property Developments Pty Ltd and Commissioner of Taxation	[2013] AATA 40; (2013) 90 ATR 488	Administrative Appeals Tribunal	Australia	29 Jan 2013	AustLII		19
Huynh & Nguyen and Commissioner of Taxation	[2008] AATA 305; 72 ATR 206; [2008] ATC 10-020	Administrative Appeals Tribunal	Australia	15 Apr 2008	AustLII		4
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
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

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