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TT-Line Co Pty Ltd v Commissioner of Taxation   flag  6

[2009] FCA 658; 72 ATR 982; [2009] ATC 20-110; (2009) 181 FCR 400
Federal Court of Australia
Australia - Commonwealth
18th June, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Vanderstock v Victoria [2023] HCA 30; (2023) 98 ALJR 208 High Court of Australia Australia - Commonwealth 18 Oct 2023 AustLII flag 5
AP Group Ltd v Commissioner of Taxation [2012] AATA 409; [2012] ATC 10-256; (2012) 83 ATR 493 Administrative Appeals Tribunal Australia 2 Jul 2012 AustLII flag 5
Commonwealth, States, Northern Territory and Australian Capital Territory [2011] ATOMTR MT2011/1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement [2011] ATOGSTR GSTR2011/1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commonwealth, States, Northern Territory and Australian Capital Territory [2011] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement [2011] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria) [2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196 Federal Court of Australia Australia - Commonwealth 9 Jul 2010 AustLII flag 15
GSTR 2010/D1 - Goods and services tax: interest-free loans received by the developer of a retirement village [2010] ATODGSTR GSTR2010/D1 Australian Taxation Office Australia - Commonwealth 9 Jun 2010 AustLII flag
Electrical Goods Importer v Commissioner of Taxation [2009] AATA 854; (2009) 74 ATR 982; [2009] ATC 1-018 Administrative Appeals Tribunal Australia 6 Nov 2009 AustLII flag 5
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 7

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) s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth)
Judiciary Act 1903 (Cth) s15, s39B, s78B, s81
Federal Court Rules (Cth)
Corporations (Tasmania) Act 1990 (Tas)
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80
Combet v Commonwealth [2005] HCA 61; (2005) 224 CLR 494; (2005) 221 ALR 621; 80 ALJR 247 High Court of Australia Australia - Commonwealth circa 2005 AustLII flag 110
C of IR v New Zealand Refining Co Ltd [1997] NZCA 332; (1997) 18 NZTC 13,187 Court of Appeal of New Zealand New Zealand 16 Apr 1997 NZLII flag 21
Tolsma v Inspecteur der Omzetbelasting Leeuwarden [1994] BVC 117 United Kingdom circa 1994 flag 4
Agrardienste GmbH & Co KG v Finanzamt Calau [1998] BVC 70 United Kingdom circa 1998 flag 5
Mohr v Finanzamt Bad Segeberg [1996] BVC 293 United Kingdom circa 1996 flag 5

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