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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
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
Cosco Holdings Pty Ltd v FCT	[1997] FCA 1504; (1997) 37 ATR 432	Federal Court of Australia	Australia - Commonwealth	12 Dec 1997	AustLII		195
Fried v National Australia Bank Ltd	[2000] FCA 911; (2000) 175 ALR 194	Federal Court of Australia	Australia - Commonwealth	7 Jul 2000	AustLII		78
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
R v Barton	(1981) 2 NSWLR 414		Australia - New South Wales	circa 1981	LexisNexis AU		83
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
Re Universal Press Pty Ltd v Provest Ltd	[1989] FCA 259	Federal Court of Australia	Australia - Commonwealth	14 Jul 1989	AustLII		2
Spencer Motors Pty Ltd v LNC Industries Ltd	[1982] 2 NSWLR 921		Australia - New South Wales	circa 1982	LexisNexis AU		174
Tamawood Ltd v Habitare Developments Pty Ltd	[2009] FCA 364	Federal Court of Australia	Australia - Commonwealth	20 Apr 2009	AustLII		58
Wong v Sklavos	[2014] FCAFC 120; (2014) 319 ALR 378	Federal Court of Australia	Australia - Commonwealth	12 Sep 2014	AustLII		94

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