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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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