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Anor and Commissioner of Taxation   flag 

[2015] AATA 247
Administrative Appeals Tribunal
Australia
24th April, 2015

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s2A, s25, s27, s29, s30, s40, s44
Administrative Decisions (Judicial Review) Act 1977 (Cth) s11
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s3.1, s3.5, s5.5, s7.5, s19.5, s99.5
Australian Security Intelligence Organisation Act 1979 (Cth) s29
Corporations Act 2001 (Cth) s9, s51, s51A, s127, s206A, s206B, s206F, s206G, s249D, s250D, s477
Federal Court of Australia Act 1976 (Cth)
Income Tax Assessment Act 1936 (Cth) s175A, s252, s252A
Income Tax Assessment Act 1997 (Cth) s10.5
Migration Act 1958 (Cth) s31, s420
Product Grants and Benefits Administration Act 2000 (Cth)
Personal Property Securities Act 2009 (Cth) s3, s6, s8, s9, s10, s12
Taxation Administration Act 1953 (Cth) s1, s3AA, s8AAZA, s8AAZC, s8AAZLF, s8AAZLGA, s14ZL, s14ZQ, s14ZW, s14ZY, s14ZYA, s14ZZ, s14ZZB, s14ZZC, s20, s471A
Indirect Tax Laws Amendment (Assessment) Act 2012 (Cth) s3
Federal Circuit Court of Australia Act 1999 (Cth)
Criminal Law Consolidation Act 1935 (SA) s140

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trustee for Oenoviva (Australia & New Zealand) Plant and Equipment Trust and Commissioner of Taxation [2014] AATA 614; (2014) 64 AAR 374 Administrative Appeals Tribunal Australia 28 Aug 2014 AustLII flag 2
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5
Re Coshott and Commissioner of Taxation [2013] AATA 822; (2013) 96 ATR 967; (2013) 140 ALD 436 Administrative Appeals Tribunal Australia 20 Nov 2013 AustLII flag 6
Re The Trustee for the Confidential Trust and Commissioner of Taxation [2013] AATA 682; 61 AAR 215; 92 ATR 730; (2013) 138 ALD 409 Administrative Appeals Tribunal Australia 24 Sep 2013 AustLII flag 12
Re Phillips and Inspector-General in Bankruptcy [2012] AATA 788; (2012) 131 ALD 564; (2012) 58 AAR 452 Administrative Appeals Tribunal Australia 13 Nov 2012 AustLII flag 21
Budd v Secretary, Department of Education, Employment and Workplace Relations [2008] FCA 1540 Federal Court of Australia Australia - Commonwealth 17 Oct 2008 AustLII flag 72
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 flag 141
Phillips v Australian Girls ’ Choir Pty Ltd [2001] FMCA 109 Federal Magistrates Court of Australia Australia 28 Nov 2001 AustLII flag 124
Pearson v Commissioner of Taxation [2000] FCA 1427; (2001) 116 FCR 357 Federal Court of Australia Australia - Commonwealth circa 2001 AustLII flag 2
FCT v Brown [1999] FCA 1198; 42 ATR 672 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 48
Minister for Immigration and Multicultural Affairs v Eshetu [1999] HCA 21; (1999) 197 CLR 611; (1999) 162 ALR 577; (1999) 73 ALJR 746; (1999) 54 ALD 289; (1999) 9 Leg Rep 17 High Court of Australia Australia - Commonwealth 13 May 1999 AustLII flag 2132
Brown v FCT [1999] FCA 563; (1999) 42 ATR 118 Federal Court of Australia Australia - Commonwealth 6 May 1999 AustLII flag 159
Sun Zhan Qui v Minister for Immigration and Ethnic Affairs [1997] FCA 324; (1997) 81 FCR 71 Federal Court of Australia Australia - Commonwealth 6 May 1997 AustLII flag 54
Cummings v Claremont Petroleum NL [1996] HCA 19; (1996) 185 CLR 124; (1996) 137 ALR 1; (1996) 70 ALJR 616 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 336
Brisbane South Regional Health Authority v Taylor [1996] HCA 25; (1996) 186 CLR 541; (1996) 139 ALR 1; (1996) 70 ALJR 866; [1996] Aust Torts Reports 81-402; (1996) 15 Leg Rep 2; 70 LGRA 866 High Court of Australia Australia - Commonwealth circa 1996 AustLII flag 2686
Chalk v Commissioner for Superannuation [1994] FCA 1063; (1994) 50 FCR 150; 33 ALD 420; 19 AAR 450 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 89
Comcare v A ’ Hearn [1993] FCA 498; (1993) 45 FCR 441; (1993) 119 ALR 85; (1993) 18 AAR 366 Federal Court of Australia Australia - Commonwealth 12 Oct 1993 AustLII flag 651
Dix v Crimes Compensation Tribunal [1993] VicRp 21; [1993] 1 VR 297; (1992) 28 ALD 565 Australia - Victoria 12 Aug 1992 AustLII flag 216
Sola Optical Australia Pty Ltd v Mills [1987] HCA 57; (1987) 163 CLR 628; 75 ALR 513; (1987) 62 ALJR 3; [1987] Aust Torts Reports 80-144 High Court of Australia Australia - Commonwealth 2 Dec 1987 AustLII flag 157
Hunter Valley Developments Pty Ltd v Cohen [1984] FCA 176; (1984) 3 FCR 344; (1983) 72 FLR 291; (1984) 58 ALR 305; (1984) 7 ALD 315; 5 ALN N135 Federal Court of Australia Australia - Commonwealth 5 Jul 1984 AustLII flag 2923
Wedesweiller v Cole [1983] FCA 94; (1983) 71 FLR 256; (1983) 47 ALR 528; (1983) 5 ALN N137 Federal Court of Australia Australia - Commonwealth 24 May 1983 AustLII flag 281
Lucic v Nolan [1982] FCA 217; (1982) 45 ALR 411 Federal Court of Australia Australia - Commonwealth 1 Nov 1982 AustLII flag 581
Ralkon v Aboriginal Development Commission [1982] FCA 153; (1982) 69 FLR 328; (1982) 43 ALR 535; (1982) 5 ALD 42 Federal Court of Australia Australia - Commonwealth 5 Aug 1982 AustLII flag 274
Doyle v Chief of Staff [1982] FCA 124; (1982) 71 FLR 56; (1982) 42 ALR 283; (1982) 4 ALD 636 Federal Court of Australia Australia - Commonwealth 8 Jul 1982 AustLII flag 231
[1974] 1 NSWLR 27 [1974] 1 NSWLR 27 Australia - New South Wales circa 1974 LexisNexis AU flag 94

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