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International All Sports v Commissioner of Taxation   flag  4

[2011] FCA 824; (2011) 195 FCR 383; (2011) 81 ATR 607; [2011] ATC 20-268
Federal Court of Australia
Australia - Commonwealth
26th July, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 6
Re National Jet Systems Pty Ltd and Commissioner of Taxation [2011] AATA 766; (2011) 82 ATR 740 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 4
International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027 Federal Court of Australia Australia - Commonwealth 1 Sep 2011 AustLII flag 2
Naidoo v Commissioner of Taxation [2013] AATA 443; [2013] ATC 10-323 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1

Legislation Cited

Legislation Name Provision
Laws Amendment (2009 GST Administration Measures) Bill 2009 (Cth)
Interpretation Act 1901 (Cth) s15AA, s15AB
A New Tax System (Goods and Services Tax) Act (Cth) s1.1, s2.5, s3.5, s7.5
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)
Tax Laws Amendment (2009 GST Administration Measures) (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation v Energy Resources of Australia Ltd [2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608 Federal Court of Australia Australia - Commonwealth 24 Dec 2003 AustLII flag 19
Glawe [1994] ECR I-1679; [1995] 1 CMLR 70 Europe circa 1994 flag 17
IRC v Wolfson [1949] UKHL TC_31_141; [1949] 1 All ER 865 House of Lords United Kingdom 8 Apr 1949 BAILII flag 7
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 6
Re National Jet Systems Pty Ltd and Commissioner of Taxation [2011] AATA 766; (2011) 82 ATR 740 Administrative Appeals Tribunal Australia 31 Oct 2011 AustLII flag 4
International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027 Federal Court of Australia Australia - Commonwealth 1 Sep 2011 AustLII flag 2
Naidoo v Commissioner of Taxation [2013] AATA 443; [2013] ATC 10-323 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1

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