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Trustee for the Melissa Trust and Commissioner of Taxation (Taxation)

[2017] AATA 1408

Administrative Appeals Tribunal

Australia

31st August, 2017

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s7.5, s13.5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
Hotel Apartment Purchaser and Commissioner of Taxation	[2013] AATA 567	Administrative Appeals Tribunal	Australia	13 Aug 2013	AustLII		2
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
Davis v FCT	[2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201	Federal Court of Australia	Australia - Commonwealth	4 Apr 2000	AustLII		35
Baird v BCE Holdings Pty Ltd	[1996] NSWSC 376; 134 FLR 279; (1996) 40 NSWLR 374	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 1996	AustLII		38
Commissioner of Stamp Duties (NSW) v Carlenka Pty Ltd	(1995) 41 NSWLR 329; (1995) 31 ATR 281; 7 BPR 15,083; [1996] ANZ Conv R 219		Australia - New South Wales	circa 1996	LexisNexis AU		153

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