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Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation   flag 

[2014] AATA 507
Administrative Appeals Tribunal
Australia
25th July, 2014

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth) s5, s14ZR, s14ZZK
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation [2014] AATA 337; (2014) 98 ATR 671 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 7
Dotrac Pty Ltd and Commissioner of Taxation [2014] AATA 336 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 1
Professional Admin Service Centres Pty Ltd v FCT [2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424 Federal Court of Australia Australia - Commonwealth 1 Nov 2013 AustLII flag 11
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
Toyama Pty Ltd v Landmark Building Developments Pty Ltd [2006] NSWSC 83; (2006) 197 FLR 74; 62 ATR 73 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2006 AustLII flag 23
Commissioner of Taxation v Stone (2005) 222 CLR 289 Australia - Commonwealth circa 2005 Legal Online / Westlaw flag 33

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