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WYPF and Commissioner of Taxation   flag  2

[2021] AATA 3050; (2021) 113 ATR 724
Administrative Appeals Tribunal
Australia
25th August, 2021

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Dals Property Trust and Commissioner of Taxation (Taxation) [2022] AATA 4436 Administrative Appeals Tribunal Australia 23 Dec 2022 AustLII flag
M3K Services Pty Ltd and Commissioner of Taxation [2021] AATA 4416; (2021) 113 ATR 995 Administrative Appeals Tribunal Australia 26 Nov 2021 AustLII flag 1

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2014 Measures No.1) Bill 2014 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.4, s7.5, s19.5
Taxation Administration Act 1953 (Cth) s10, s14ZZK, s15

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of State Revenue v Lend Lease Development Pty Ltd; Cmr of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd; Cmr of State Revenue v Lend Lease Real Estate Investments Ltd [2014] HCA 51; (2014) 254 CLR 142; (2014) 315 ALR 170; (2014) 93 ATR 247; (2014) 89 ALJR 148 High Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 25
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 flag 38
Ap Group Ltd v FCT [2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629 Federal Court of Australia Australia - Commonwealth 18 Sep 2013 AustLII flag 21
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria) [2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196 Federal Court of Australia Australia - Commonwealth 9 Jul 2010 AustLII flag 15
Avon Products Pty Ltd v FCT [2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399 High Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 18
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 178

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