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ACN 154 520 199 Pty Ltd and Commissioner of Taxation (Taxation) 3

[2018] AATA 2404

Administrative Appeals Tribunal

Australia

23rd July, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BRKK and Commissioner of Taxation (Taxation)	[2024] AATA 3607	Administrative Appeals Tribunal	Australia	11 Oct 2024	AustLII
Pratten and Commissioner of Taxation (Taxation)	[2024] AATA 439	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Sanwa Pty Ltd and Comptroller-General of Customs	[2019] AATA 5166	Administrative Appeals Tribunal	Australia	31 Oct 2019	AustLII		1

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37, s40A
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5, s38.5
Evidence Act 1995 (Cth)	s102
Gold Corporation Act 1987 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wong v Sklavos	[2014] FCAFC 120; (2014) 319 ALR 378	Federal Court of Australia	Australia - Commonwealth	12 Sep 2014	AustLII		94
Tamawood Ltd v Habitare Developments Pty Ltd	[2009] FCA 364	Federal Court of Australia	Australia - Commonwealth	20 Apr 2009	AustLII		58
Re Radge and Commissioner of Taxation	[2007] AATA 1317; (2007) 95 ALD 711; 66 ATR 813; (2007) 45 AAR 318; [2007] ATC 2,164	Administrative Appeals Tribunal	Australia	14 May 2007	AustLII		25
Makita (Australia) Pty Ltd v Sprowles	[2001] NSWCA 305; (2001) 52 NSWLR 705; (2001) 25 NSWCCR 218	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Sep 2001	AustLII		2296
Fried v National Australia Bank Ltd	[2000] FCA 911; (2000) 175 ALR 194	Federal Court of Australia	Australia - Commonwealth	7 Jul 2000	AustLII		78
Cosco Holdings Pty Ltd v FCT	[1997] FCA 1504; (1997) 37 ATR 432	Federal Court of Australia	Australia - Commonwealth	12 Dec 1997	AustLII		195
Re Universal Press Pty Ltd v Provest Ltd	[1989] FCA 259	Federal Court of Australia	Australia - Commonwealth	14 Jul 1989	AustLII		2
Alister v R	[1984] HCA 85; (1984) 154 CLR 404; (1983) 50 ALR 41; (1984) 58 ALJR 97	High Court of Australia	Australia - Commonwealth	13 Feb 1984	AustLII		789
Spencer Motors Pty Ltd v LNC Industries Ltd	[1982] 2 NSWLR 921		Australia - New South Wales	circa 1982	LexisNexis AU		174
R v Barton	(1981) 2 NSWLR 414		Australia - New South Wales	circa 1981	LexisNexis AU		83

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