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Mathieson Family Trust and Commissioner of Taxation   flag  1

[2013] AATA 496
Administrative Appeals Tribunal
Australia
15th July, 2013

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s19.5

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Customs and Excise Commissioners v British Telecommunications PLC [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376 House of Lords United Kingdom 1 Jul 1999 BAILII flag 30
Re Commissioner of Taxation v Mercantile Credits Ltd [1986] FCA 36 Federal Court of Australia Australia - Commonwealth 21 Feb 1986 AustLII flag 1
Re Mercantile Credits Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1985] FCA 359 Federal Court of Australia Australia - Commonwealth 30 Sep 1985 AustLII flag 1
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41

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