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Dals Property Trust and Commissioner of Taxation (Taxation)

[2022] AATA 4436

Administrative Appeals Tribunal

Australia

23rd December, 2022

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s43
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s3.5, s7.5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
M3K Services Pty Ltd and Commissioner of Taxation	[2021] AATA 4416; (2021) 113 ATR 995	Administrative Appeals Tribunal	Australia	26 Nov 2021	AustLII		1
WYPF and Commissioner of Taxation	[2021] AATA 3050; (2021) 113 ATR 724	Administrative Appeals Tribunal	Australia	25 Aug 2021	AustLII		2
Duoedge Pty Ltd v Leong	[2013] VSC 36	Supreme Court of Victoria	Australia - Victoria	13 Feb 2013	AustLII		7
Commissioner of Taxation v Reliance Carpet Co Pty Ltd	[2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		84
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		18

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