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Anderson and Commissioner of Taxation 1

[2015] AATA 167

Administrative Appeals Tribunal

Australia

23rd March, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
H2 Migration & Education Pty Ltd v Gu	[2023] WASC 199	Supreme Court of Western Australia	Australia - Western Australia	9 Jun 2023	AustLII		2

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s9.5, s184.1, s195.1
Corporations Act 2001 (Cth)	s9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Body Corporate, Villa Edgewater Cts 23092 and Commissioner of Taxation	[2004] AATA 425; 55 ATR 1162	Administrative Appeals Tribunal	Australia	29 Apr 2004	AustLII		10
Christie v FCT	[2004] AATA 1396; 58 ATR 1142	Administrative Appeals Tribunal	Australia	24 Dec 2004	AustLII		7
MacarthurCook Fund Management Ltd v Zhaofeng Funds Ltd	[2012] NSWSC 911	Supreme Court of New South Wales	Australia - New South Wales	10 Aug 2012	AustLII		6
Eskdale South Cattle Co Pty Ltd v Deputy Commissioner of Taxation	[2013] FCA 1125	Federal Court of Australia	Australia - Commonwealth	23 Aug 2013	AustLII		3
H2 Migration & Education Pty Ltd v Gu	[2023] WASC 199	Supreme Court of Western Australia	Australia - Western Australia	9 Jun 2023	AustLII		2
Maclaine Watson v Department of Trade and Industry	[1988] 3 All ER 523		United Kingdom	circa 1988	LexisNexis		2
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1

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