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MT 2008/D4 - Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953   flag 

[2008] ATODMTR MT2008/D4
Australian Taxation Office
Australia - Commonwealth
29th October, 2008

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s5.5
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Tax Laws Amendment (2008 Measures No. 3) Act 2008 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
3 Act 2008 3 Act 2008 United Kingdom circa 2008 flag 7
[2008] MT 2008/D4 [2008] MT 2008/D4 Montana Supreme Court United States - Montana circa 2008 flag 1
7E Communications Ltd v Vertex Antennentechnik GmbH [2007] EWCA Civ 140; [2008] 2 All ER 852; [2007] 1 WLR 2175; [2007] 2 All ER (Comm) 798; [2007] All ER (D) 333; [2008] 1 P & CR 249; [2007] 2 Lloyds Rep 411 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Feb 2007 BAILII flag 21
Secretary, Department of Family and Community Services v Rogers [2000] FCA 1447; (2000) 104 FCR 272; (2000) 65 ALD 185; 32 AAR 52 Federal Court of Australia Australia - Commonwealth 16 Oct 2000 AustLII flag 56
Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; (2000) 199 CLR 370; (2000) 169 ALR 503; (2000) 74 ALJR 564; (2000) 21 Leg Rep 24; (2000) 43 ATR 757 High Court of Australia Australia - Commonwealth 2 Mar 2000 AustLII flag 85
Revlon Manufacturing Ltd v Commissioner of Taxation (1995) 63 FCR 535; 134 ALR 23; (1995) 32 ATR 48 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 20
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 59
Copperart Pty Ltd v Commissioner of Taxation [1994] FCA 216; (1994) 50 FCR 345; 28 ATR 119 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 21
Mok v Minister for Immigration, Local Government and Ethnic Affairs (No 2) [1993] FCA 650; (1993) 47 FCR 81; (1993) 26 ATR 327; (1993) 30 ALD 377; (1993) 93 ATC 4,779 Federal Court of Australia Australia - Commonwealth 23 Dec 1993 AustLII flag 87
Beard v South Australia [1991] SASC 3106; (1991) 57 SASR 65; (1991) 74 LGRA 224 Supreme Court of South Australia Australia - South Australia 5 Nov 1991 AustLII flag 7
FCT v Bayly [1952] HCA 31; (1952) 86 CLR 506; [1952] ALR 519; 10 ATD 9 High Court of Australia Australia - Commonwealth 23 Jun 1952 AustLII flag 33

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