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Hotel Apartment Purchaser and Commissioner of Taxation   flag  2

[2013] AATA 567
Administrative Appeals Tribunal
Australia
13th August, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trustee for the Melissa Trust and Commissioner of Taxation (Taxation) [2017] AATA 1408 Administrative Appeals Tribunal Australia 31 Aug 2017 AustLII flag
Re Tomker Pty Ltd (In Liquidation) [2016] VSC 656; (2016) 315 FLR 164 Supreme Court of Victoria Australia - Victoria 2 Nov 2016 AustLII flag 2

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s13.5
Corporations Act 2001 (Cth) s50, s95A, s105
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s5, s14ZL, s14ZZ
Tax Laws Amendment (2006 Measures No. 3) Act 2006 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56 Federal Court of Australia Australia - Commonwealth 6 Feb 2013 AustLII flag 2
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
Muldoon v Church of England Children's Homes Burwood [2011] NSWCA 46; (2011) 80 NSWLR 282 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Mar 2011 AustLII flag 49
South Steyne Hotel Pty Ltd v FCT [2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145 Federal Court of Australia Australia - Commonwealth 20 Nov 2009 AustLII flag 25
South Steyne Hotel Pty Ltd v FCT [2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090 Federal Court of Australia Australia - Commonwealth 16 Jan 2009 AustLII flag 19
"Is due and payable a magic phrase?" (2007) 15 Insolvency Law Journal 115 Insolvency Law Journal Australia circa 2007 Legal Online flag 1
Southern Cross Interiors Pty Ltd (in liq) v Deputy Commissioner of Taxation [2001] NSWSC 621; (2001) 188 ALR 114; 164 FLR 430; (2001) 53 NSWLR 213; (2001) 39 ACSR 305; 19 ACLC 1513; (2001) 20 ACLR 1513 Supreme Court of New South Wales Australia - New South Wales 31 Aug 2001 AustLII flag 179

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