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Waverley Council v Commissioner of Taxation   flag  6

[2009] AATA 442; [2009] ATC 10-095; (2009) 73 ATR 243
Administrative Appeals Tribunal
Australia
19th June, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GSTR 2014/D2 - Goods and services tax: treatment of ATM service fees, credit card surcharges, and debit card surcharges [2014] ATODGSTR GSTR2014/D2 Australian Taxation Office Australia - Commonwealth 30 Jul 2014 AustLII flag
GSTR 2014/2 - Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges [2014] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
GSTR 2014/2 - Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges [2014] ATOGSTR GSTR2014/2 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR TR2011/5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/5 - Income tax: objections against income tax assessments [2011] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s4.5, s19.5
Taxation Administration Act 1953 (Cth) s14ZZK
Local Government Act 1993 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034 Federal Court of Australia Australia - Commonwealth 26 Jun 2008 AustLII flag 14
AGR Joint Venture and Commissioner of Taxation [2007] AATA 1870; (2007) 70 ATR 466 Administrative Appeals Tribunal Australia 18 Oct 2007 AustLII flag 3
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Sterling Guardian Pty Ltd v FCT [2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602 Federal Court of Australia Australia - Commonwealth 24 Aug 2005 AustLII flag 32
CTC Resources NL v Commissioner of Taxation [1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 48

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