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HNMF and Commissioner of Taxation (Taxation)   flag  1

[2023] AATA 4067
Administrative Appeals Tribunal
Australia
30th November, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CPG Group Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 199 Administrative Appeals Tribunal Australia 5 Jan 2024 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s19.5
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19 Federal Court of Australia Australia - Commonwealth 23 Feb 2023 AustLII flag 5
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
Commissioner of Taxation (Cth) v Ludekens (2013) 214 FCR 149; 93 ATR 33; [2013] ATC 20-415; [2013] FCAFC 100 Federal Court of Australia Australia circa 2013 Legal Online / Westlaw flag 12
Mills v Commissioner of Taxation [2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; [2012] ATC 20-360; (2012) 87 ALJR 53 High Court of Australia Australia - Commonwealth 14 Nov 2012 AustLII flag 41
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Mochkin [2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272 Federal Court of Australia Australia - Commonwealth 26 Feb 2003 AustLII flag 35
Vincent v Commissioner of Taxation [2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18 Federal Court of Australia Australia - Commonwealth 16 Sep 2002 AustLII flag 73
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369

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