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HKYB and Commissioner of Taxation (Taxation) 2

[2018] AATA 4770

Administrative Appeals Tribunal

Australia

31st October, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Zhang and Commissioner of Taxation (Taxation)	[2020] AATA 3008	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		1
Bosanac and Commissioner of Taxation	[2019] AATA 1240; (2019) 110 ATR 126	Administrative Appeals Tribunal	Australia	10 Jun 2019	AustLII		4

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s33, s35, s37, s43, s63
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Rates Act 1986 (Cth)
Migration Act 1958 (Cth)
Medicare Levy Act 1986 (Cth)	s6
Taxation Administration Act 1953 (Cth)	s5, s9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sun v Minister for Immigration and Border Protection	[2016] FCAFC 52; (2016) 243 FCR 220; (2016) 68 AAR 535	Federal Court of Australia	Australia - Commonwealth	5 Apr 2016	AustLII		366
ATS Pacific Pty Ltd v Commissioner of Taxation	[2014] ATC 20-449		Australia	circa 2014	IntelliConnect		1
Sullivan v Civil Aviation Safety Authority	(2014) 226 FCR 555	Federal Court of Australia	Australia	circa 2014	Legal Online / Westlaw		182
Sanctuary Lakes Pty Ltd v Commissioner of Taxation	[2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762	Federal Court of Australia	Australia - Commonwealth	24 May 2013	AustLII		74
Picton Finance Ltd and Commissioner of Taxation	[2013] AATA 116	Administrative Appeals Tribunal	Australia	5 Mar 2013	AustLII		5
Howard v Commissioner of Taxation	[2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89	Federal Court of Australia	Australia - Commonwealth	26 Oct 2012	AustLII		19
Commissioner of Taxation (Cth) v Traviati	[2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540	Federal Court of Australia	Australia - Commonwealth	1 Jun 2012	AustLII		31
Re Harrison and FCT	[2010] AATA 155; [2010] ATC 10-129; 75 ATR 655	Administrative Appeals Tribunal	Australia	2 Mar 2010	AustLII		1
Minister for Immigration and Citizenship v SZMDS	[2010] HCA 16; (2010) 240 CLR 611; (2010) 266 ALR 367; (2010) 84 ALJR 369; (2010) 115 ALD 248	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII		3436
Minister for Immigration and Citizenship v SZIAI	[2009] HCA 39; (2009) 259 ALR 429; (2009) 83 ALJR 1123; (2009) 111 ALD 15	High Court of Australia	Australia - Commonwealth	23 Sep 2009	AustLII		1195
Re Hua-Aus Pty Ltd and FCT	[2008] AATA 1033; [2008] ATC 10-058; 71 ATR 741	Administrative Appeals Tribunal	Australia	17 Nov 2008	AustLII		3
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII		107
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd	(2001) 117 FCR 424	Federal Court of Australia	Australia	circa 2001	Legal Online / Westlaw		569
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		2132
Minister for Immigration and Ethnic Affairs v Wu Shan Liang	[1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII		10491

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