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Re Sharkey and Commissioner of Taxation 12

[2007] AATA 1435; (2007) 95 ALD 509; (2007) 66 ATR 878

Administrative Appeals Tribunal

Australia

18th June, 2007

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SQQM and Commissioner of Taxation (Taxation)	[2022] AATA 298	Administrative Appeals Tribunal	Australia	23 Feb 2022	AustLII
Lacey and Commissioner of Taxation (Taxation)	[2019] AATA 4246	Administrative Appeals Tribunal	Australia	18 Oct 2019	AustLII
Planet Red Pty Ltd v Commissioner of ACT Revenue	[2017] ACAT 18	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	22 Mar 2017	AustLII		7
Norwestern Trust and Commissioner of Taxation (Taxation)	[2017] AATA 361	Administrative Appeals Tribunal	Australia	22 Mar 2017	AustLII		1
Taxation	[2014] AATA 743	Administrative Appeals Tribunal	Australia	15 Oct 2014	AustLII		1
Ozone Manufacturing Pty Ltd and Commissioner of Taxation	[2013] AATA 420	Administrative Appeals Tribunal	Australia	21 Jun 2013	AustLII		1
Rawson Finances Pty Ltd v Commissioner of Taxation	[2013] FCAFC 26; (2013) 296 ALR 307; (2013) 133 ALD 39; (2013) 93 ATR 775; (2013) 59 AAR 221	Federal Court of Australia	Australia - Commonwealth	5 Mar 2013	AustLII		147
Areffco and Commissioner of Taxation	[2011] AATA 628; (2011) 84 ATR 924	Administrative Appeals Tribunal	Australia	6 Sep 2011	AustLII		9
Re Hamed and FCT	[2010] AATA 684; (2010) 76 ATR 649; [2010] ATC 10-151	Administrative Appeals Tribunal	Australia	8 Sep 2010	AustLII		4
Cooper v Commissioner of Taxation	[2010] AATA 215; [2010] ATC 10-130; (2010) 78 ATR 669	Administrative Appeals Tribunal	Australia	29 Mar 2010	AustLII		2
Reynolds Wines Ltd v Commissioner of Taxation	[2010] AATA 121; [2010] ATC 10-122	Administrative Appeals Tribunal	Australia	16 Feb 2010	AustLII
Re Hutson and Commissioner of Taxation	[2009] AATA 574; [2009] ATC 10-099; 74 ATR 965	Administrative Appeals Tribunal	Australia	31 Jul 2009	AustLII		9

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s43
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s2.5, s3.1, s19.5
Crimes Act 1914 (Cth)	s4AA
Taxation Administration Act 1953 (Cth)	s2, s10, s14ZU, s14ZW, s14ZZ, s14ZZA, s14ZZB, s14ZZC, s14ZZJ, s14ZZK, s14ZZM, s15, s16, s20

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kizquart Pty Ltd and Commissioner of Taxation	[2005] AATA 582; 60 ATR 1112	Administrative Appeals Tribunal	Australia	20 Jun 2005	AustLII		3
Re William Vazquez & Associates Pty Ltd and FCT	[2005] AATA 301; 58 ATR 1357	Administrative Appeals Tribunal	Australia	circa 2005	AustLII		6
Trpimir Domovic and Commissioner of Taxation	[2005] AATA 573	Administrative Appeals Tribunal	Australia	circa 2005	AustLII		1
New South Wales Bar Association v Cummins	[2001] NSWCA 284; (2001) 52 NSWLR 279; 48 ATR 348	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	31 Aug 2001	AustLII		381
Dinsdale v R	[2000] HCA 54; (2000) 202 CLR 321; (2000) 175 ALR 315; (2000) 74 ALJR 1538; 115 A Crim R 558; 202 CR 321	High Court of Australia	Australia - Commonwealth	12 Oct 2000	AustLII		2491
HG v R	[1999] HCA 2; (1999) 197 CLR 414; 160 ALR 554; (1999) 73 ALJR 281; (1999) 2 Leg Rep C9	High Court of Australia	Australia - Commonwealth	9 Feb 1999	AustLII		547
Bushell v Repatriation Commission	[1992] HCA 47; (1992) 175 CLR 408; (1992) 109 ALR 30; 29 ALD 1; (1992) 16 AAR 1; (1992) 66 ALJR 753	High Court of Australia	Australia - Commonwealth	7 Oct 1992	AustLII		1102
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		453
McDonald v Director-General of Social Security	[1984] FCA 57; (1984) 6 ALD 6; (1984) 11 SSR 114; (1984) 1 FCR 354	Federal Court of Australia	Australia - Commonwealth	circa 1984	AustLII		1095
Drake v Minister for Immigration and Ethnic Affairs	46 FLR 409; 24 ALR 577; (1979) 2 ALD 60		Australia	circa 1979	Legal Online / Westlaw		3785
Ziems v Prothonotary of the Supreme Court of New South Wales	[1957] HCA 46; (1957) 97 CLR 279; [1957] ALR 620; (1957) 31 ALJR 424	High Court of Australia	Australia - Commonwealth	2 Jul 1957	AustLII		700
House v R	[1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117	High Court of Australia	Australia - Commonwealth	circa 1936	AustLII		13100
Gronow v Gronow	[1979] HCA 63; (1979) 144 CLR 513; [1979] FLC 90-716; 29 ALR 129; (1979) 5 Fam LR 719; (1979) 54 ALJR 243; 44 ALT 153	High Court of Australia	Australia - Commonwealth	6 Apr 1923	AustLII		1458

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