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Living Choice Australia Ltd and Commissioner of Taxation

[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
VBN and Australian Prudential Regulation Authority	[2006] AATA 710; (2006) 92 ALD 259	Administrative Appeals Tribunal	Australia	25 Jul 2006	AustLII		20
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		8
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		10
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
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		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		30

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