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MJ and IT Holdings Pty Ltd and Commissioner of Taxation (Taxation) 1

[2021] AATA 3250

Administrative Appeals Tribunal

Australia

8th September, 2021

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Trustee for JC Mobile Sharpening Discretionary Trust (Taxation)	[2022] AATA 2482	Administrative Appeals Tribunal	Australia	5 Aug 2022	AustLII

Legislation Cited

Legislation Name	Provision
Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Bill 2020 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s43
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s165.10
Boosting Cash Flow for Employers (Coronavirus Economic, Response Package) Act 2020 (Cth)
Corporations Act 2001 (Cth)	s9, s1510
Income Tax Assessment Act 1936 (Cth)	s6, s262A
Income Tax Assessment Act 1997 (Cth)	s1.2
Taxation Administration Act 1953 (Cth)	s5, s11, s14ZZK

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Blank v Commissioner of Taxation (No 2)	[2014] FCA 517; (2014) 98 ATR 379	Federal Court of Australia	Australia - Commonwealth	22 May 2014	AustLII		12
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
Cassaniti v Commissioner of Taxation	[2010] FCA 641; (2010) 186 FCR 480; [2010] ATC 20-192; (2010) 79 ATR 340	Federal Court of Australia	Australia - Commonwealth	24 Jun 2010	AustLII		20
Commissioner of Taxation v Cassaniti	[2018] FCAFC 212; (2018) 266 FCR 385	Federal Court of Australia	Australia - Commonwealth	30 Nov 2018	AustLII		85
FCT v Barnes	[1975] HCA 61; (1975) 133 CLR 483; 8 ALR 631; (1975) 5 ATR 713; (1976) 50 ALJR 382	High Court of Australia	Australia - Commonwealth	22 Dec 1975	AustLII		34
FCT v Steeves Agnew & Co (Vic) Pty Ltd	[1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259	High Court of Australia	Australia - Commonwealth	1 Jun 1951	AustLII		49
Permanent Trustee Co v FCT	[1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5		Australia	circa 1940	LexisNexis AU		45
Repatriation Commission v Bushell	[1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606	Federal Court of Australia	Australia - Commonwealth	3 May 1991	AustLII		78
Taxation, Deputy Commissioner of (Cth) v Sargon	(1985) 75 FLR 394; 16 ATR 355		Australia	circa 1985	Legal Online / Westlaw		8
VNBM and Commissioner of Taxation	[2021] AATA 1626	Administrative Appeals Tribunal	Australia	7 Jun 2021	AustLII		6

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