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Mathieson Family Trust and Commissioner of Taxation 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		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
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		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		41
Re Commissioner of Taxation v Mercantile Credits Ltd	[1986] FCA 36	Federal Court of Australia	Australia - Commonwealth	21 Feb 1986	AustLII		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		1
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		30

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