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HVZZ 1761 of 2011 and Commissioner of Taxation   flag  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
HVZZ and Commissioner of Taxation [2015] AATA 133 Administrative Appeals Tribunal Australia 5 Mar 2015 AustLII flag
PNLB and Minister for Immigration and Border Protection [2019] AATA 162 Administrative Appeals Tribunal Australia 15 Feb 2019 AustLII flag 4
Taxpayer and Commissioner of Taxation [2012] AATA 695 Administrative Appeals Tribunal Australia 21 Sep 2012 AustLII flag 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
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 flag 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 flag 60
Kennedy and Commissioner of Taxation [2005] AATA 329; 59 ATR 1030 Administrative Appeals Tribunal Australia 13 Apr 2005 AustLII flag 1
Peerless Marine Pty Ltd v FCT [2006] AATA 765; (2006) 63 ATR 1303 Administrative Appeals Tribunal Australia 8 Sep 2006 AustLII flag 9
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 131

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