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SVYR and Commissioner of Taxation (Taxation)   flag 

[2022] AATA 3994
Administrative Appeals Tribunal
Australia
24th November, 2022

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s5.5
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth) s1
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ATS Pacific Pty Ltd v FCT [2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116 Federal Court of Australia Australia - Commonwealth 27 Mar 2014 AustLII flag 10
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 Qantas Airways Ltd [2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243 High Court of Australia Australia - Commonwealth 2 Oct 2012 AustLII flag 25
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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