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HVZZ 1761 of 2011 and Commissioner of Taxation 3

[2011] AATA 779

Administrative Appeals Tribunal

Australia

3rd November, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PNLB and Minister for Immigration and Border Protection	[2019] AATA 162	Administrative Appeals Tribunal	Australia	15 Feb 2019	AustLII		4
HVZZ and Commissioner of Taxation	[2015] AATA 133	Administrative Appeals Tribunal	Australia	5 Mar 2015	AustLII
Taxpayer and Commissioner of Taxation	[2012] AATA 695	Administrative Appeals Tribunal	Australia	21 Sep 2012	AustLII		1

Legislation Cited

Legislation Name	Provision
Act (Cth)	s1, s2, s10, s45
Income Tax Assessment Act 1997 (Cth)	s3.5, s5.5
Income Tax (Transitional Provisions) Act 1997 (Cth)	s5.5, s35.10
Taxation Administration Act 1953 (Cth)	s14ZZE, s14ZZJ, s35, s55, s100
New Business Tax System (Integrity Measures) Act 2000 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Peerless Marine Pty Ltd v FCT	[2006] AATA 765; (2006) 63 ATR 1303	Administrative Appeals Tribunal	Australia	8 Sep 2006	AustLII		9
Kennedy and Commissioner of Taxation	[2005] AATA 329; 59 ATR 1030	Administrative Appeals Tribunal	Australia	13 Apr 2005	AustLII		1
Commissioner of Taxation v Eskandari	[2004] FCA 8; (2004) 134 FCR 569; 54 ATR 695	Federal Court of Australia	Australia - Commonwealth	28 Jan 2004	AustLII		12
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII		60
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU		131

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