Confidential and Commissioner of Taxation

[2014] AATA 961

Administrative Appeals Tribunal

Australia

23rd December, 2014

Legislation Cited

Legislation Name	Provision
Constitution
International Tax Agreements Act 1953 (Cth)	s1, s3AAA, s5, s11K
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)
Superannuation Guarantee Charge Act 1992 (Cth)
Social Security Act 1991 (Cth)
Taxation Administration Act 1953 (Cth)
Social Welfare Act 1952
Social Welfare (Consolidation) Act 1993	s7
Taxes Consolidation Act, 1997
Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996	s2, s6, s7, s8, s39, s70

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Task Technology Pty Ltd v Commissioner of Taxation	[2014] FCAFC 113; (2014) 224 FCR 355; (2014) 99 ATR 275	Federal Court of Australia	Australia - Commonwealth	5 Sep 2014	AustLII	8
Commissioner of Taxation v Resource Capital Fund III LP	[2014] FCAFC 37; (2014) 225 FCR 290; (2014) 98 ATR 136	Federal Court of Australia	Australia - Commonwealth	3 Apr 2014	AustLII	14
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII	11
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII	75
Russell v Commissioner of Taxation	[2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII	19
Cooperative Bulk Handling Ltd v FCT	[2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183	Federal Court of Australia	Australia - Commonwealth	25 May 2010	AustLII	17
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII	56
Niemeijer v R	[2009] TCC 624	Tax Court of Canada	Canada	circa 2009	CanLII	1
Hastie Group Ltd v Commissioner of Taxation	[2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076	Federal Court of Australia	Australia - Commonwealth	9 Dec 2008	AustLII	11
Shi v Migration Agents Registration Authority	[2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147	High Court of Australia	Australia - Commonwealth	30 Jul 2008	AustLII	1453
SA v Commissioner of Taxation	(2008) 214 FCR 278	Federal Court of Australia	Australia	circa 2008	Legal Online / Westlaw	1
Kinsella v Revenue Commissioners	[2007] IEHC 250	High Court of Ireland	Republic of Ireland	31 Jul 2007	BAILII	4
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation	[2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII	38
Treaty Notes	[2005] ATS 26		Australia	circa 2005	AustLII	1
Commissioner of Taxation v Lamesa Holdings BV	(1997) 77 FCR 597	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw	31
Applicant A v Minister for Immigration and Ethnic Affairs	(1997) 190 CLR 225		Australia - Commonwealth	circa 1997	Legal Online / Westlaw	13823
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	130
Koowarta v Bjelke-Petersen	[1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625	High Court of Australia	Australia - Commonwealth	11 May 1982	AustLII	512
Drake v Minister for Immigration and Ethnic Affairs	46 FLR 409; 24 ALR 577; (1979) 2 ALD 60		Australia	circa 1979	Legal Online / Westlaw	3779
Vienna Convention on the Law of Treaties	[1974] ATS 2		Australia	circa 1974	AustLII	39

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