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Living Choice Australia Ltd and Commissioner of Taxation   flag 

[2014] AATA 168
Administrative Appeals Tribunal
Australia
28th March, 2014

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Aged Care Act 1997 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s3.5, s19.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
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
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
VBN and Australian Prudential Regulation Authority [2006] AATA 710; (2006) 92 ALD 259 Administrative Appeals Tribunal Australia 25 Jul 2006 AustLII flag 20
Vidler v Commissioner of Taxation [2010] FCAFC 59; (2010) 183 FCR 440; (2010) 75 ATR 825; [2010] ATC 20-186 Federal Court of Australia Australia - Commonwealth 1 Jun 2010 AustLII flag 10
Sunchen Pty Ltd v FCT [2010] FCAFC 138; (2010) 190 FCR 38; (2010) 78 ATR 197; [2010] ATC 20-229 Federal Court of Australia Australia - Commonwealth 8 Dec 2010 AustLII flag 8

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