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MBI Properties Pty Ltd v Commissioner of Taxation 2

[2013] FCAFC 112; (2013) 215 FCR 65; (2013) 92 ATR 184

Federal Court of Australia

Australia - Commonwealth

18th October, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		1
Simpson v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 533	Victorian Civil and Administrative Tribunal	Australia - Victoria	2 May 2014	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s3.5, s13.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)	s12
Taxation Administration Act 1953 (Cth)
Court Rules 2011 (Cth)	s39.32
Conveyancing Act 1919 (NSW)	s117, s118
Real Property Act 1900 (NSW)	s40

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		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		19
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
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
Simpson v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 533	Victorian Civil and Administrative Tribunal	Australia - Victoria	2 May 2014	AustLII

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