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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
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation	[2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074	Federal Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		12
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
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
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
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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