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VNBM and Commissioner of Taxation   flag  6

[2021] AATA 1626
Administrative Appeals Tribunal
Australia
7th June, 2021

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Robis Consulting Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 2832 Administrative Appeals Tribunal Australia 25 Aug 2022 AustLII flag
Chhua and Commissioner of Taxation [2022] AATA 2593 Administrative Appeals Tribunal Australia 12 Aug 2022 AustLII flag 2
Trustee for JC Mobile Sharpening Discretionary Trust (Taxation) [2022] AATA 2482 Administrative Appeals Tribunal Australia 5 Aug 2022 AustLII flag
Twin Rivers Developments Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 887 Administrative Appeals Tribunal Australia 28 Apr 2022 AustLII flag 1
VNBM and Commissioner of Taxation (Taxation) [2021] AATA 3579 Administrative Appeals Tribunal Australia 7 Oct 2021 AustLII flag 1
MJ and IT Holdings Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 3250 Administrative Appeals Tribunal Australia 8 Sep 2021 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43AA
A New Tax System (Goods and Services Tax) Act (Cth)
Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act (Cth)
Income Tax Assessment Act (Cth)
Taxation Administration Act 1953 (Cth) s12

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Cassaniti [2018] FCAFC 212; (2018) 266 FCR 385 Federal Court of Australia Australia - Commonwealth 30 Nov 2018 AustLII flag 85
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
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 flag 87

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