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Central Equity Ltd v Commissioner of Taxation   flag  7

[2011] FCA 908; (2011) 214 FCR 255; (2011) 82 ATR 550
Federal Court of Australia
Australia - Commonwealth
10th August, 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
Commissioner of Taxation v Travelex Ltd [2020] FCAFC 10 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag 4
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
Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 154; (2013) 91 ATR 976 Administrative Appeals Tribunal Australia 20 Mar 2013 AustLII flag 3
North Sydney Developments Pty Ltd v FCT [2014] AATA 363; (2014) 92 ATR 740 Administrative Appeals Tribunal Australia 6 Jun 2014 AustLII flag 2
Messenger Media and Information Technology Pty Ltd and Commissioner of Taxation [2023] AATA 752 Administrative Appeals Tribunal Australia 27 Mar 2023 AustLII flag 1
Trustee for Naidu Family Trust and Commissioner of Taxation [2011] AATA 910 Administrative Appeals Tribunal Australia 19 Dec 2011 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s5.5, s7.5, s19.5
A New Tax System (Goods and Services Tax Transition) Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Administration Act 1953 (Cth)
Court Rules 2011 (Cth) s39.32
Tax Laws Amendment (2008 Measures No 3) Act 2008 (Cth)

Cases and Articles Cited

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
Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232; (2011) 192 FCR 519; [2011] ATC 20-250; (2011) 82 ATR 91 Federal Court of Australia Australia - Commonwealth 18 Mar 2011 AustLII flag 5
Commissioner of Taxation v Travelex Ltd [2020] FCAFC 10 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag 4
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
Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 154; (2013) 91 ATR 976 Administrative Appeals Tribunal Australia 20 Mar 2013 AustLII flag 3
North Sydney Developments Pty Ltd v FCT [2014] AATA 363; (2014) 92 ATR 740 Administrative Appeals Tribunal Australia 6 Jun 2014 AustLII flag 2
Messenger Media and Information Technology Pty Ltd and Commissioner of Taxation [2023] AATA 752 Administrative Appeals Tribunal Australia 27 Mar 2023 AustLII flag 1
Qantas Airways Ltd v Commissioner of Taxation [2010] AATA 997 Administrative Appeals Tribunal Australia 13 Dec 2010 AustLII flag 1
Trustee for Naidu Family Trust and Commissioner of Taxation [2011] AATA 910 Administrative Appeals Tribunal Australia 19 Dec 2011 AustLII flag

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