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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
Taxpayer and Commissioner of Taxation	[2012] AATA 695	Administrative Appeals Tribunal	Australia	21 Sep 2012	AustLII		1
HVZZ and Commissioner of Taxation	[2015] AATA 133	Administrative Appeals Tribunal	Australia	5 Mar 2015	AustLII

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
PNLB and Minister for Immigration and Border Protection	[2019] AATA 162	Administrative Appeals Tribunal	Australia	15 Feb 2019	AustLII		4
Taxpayer and Commissioner of Taxation	[2012] AATA 695	Administrative Appeals Tribunal	Australia	21 Sep 2012	AustLII		1
Kennedy and Commissioner of Taxation	[2005] AATA 329; 59 ATR 1030	Administrative Appeals Tribunal	Australia	13 Apr 2005	AustLII		1
HVZZ and Commissioner of Taxation	[2015] AATA 133	Administrative Appeals Tribunal	Australia	5 Mar 2015	AustLII

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