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Tricare Group Pty Ltd and Commissioner of Taxation 1

[2011] AATA 298

Administrative Appeals Tribunal

Australia

6th May, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Retirement Village Operator	[2013] AATA 887	Administrative Appeals Tribunal	Australia	13 Dec 2013	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s1, s5, s7, s8, s10, s14, s15, s40, s45, s71
Retirement Villages Act 1999 (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Spriggs v FCT	[2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109	High Court of Australia	Australia - Commonwealth	18 Jun 2009	AustLII		83
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		368
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305

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