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GHTZ and Commissioner of Taxation (Taxation)   flag  1

[2024] AATA 453
Administrative Appeals Tribunal
Australia
14th March, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Patrix Prestige Pty Ltd [2024] FCAFC 148 Federal Court of Australia Australia - Commonwealth 14 Nov 2024 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth) s9, s12, s15
Income Tax Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Automotive Invest Pty Ltd v FCT [2023] FCAFC 129; (2023) 299 FCR 288 Federal Court of Australia Australia - Commonwealth 11 Aug 2023 AustLII flag 4
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257 Federal Court of Australia Australia - Commonwealth 24 Mar 2023 AustLII flag 2
Stallion (NSW) Pty Ltd v Commissioner of Taxation [2019] FCA 1306; [2019] ATC 20-707 Federal Court of Australia Australia - Commonwealth 19 Aug 2019 AustLII flag 6
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1293
[2017] TR 565 [2017] TR 565 circa 2017 1
FCT v Jayasinghe [2016] FCAFC 79; (2016) 247 FCR 40; (2016) 103 ATR 357 Federal Court of Australia Australia - Commonwealth 9 Jun 2016 AustLII flag 26
Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA 16; (2013) 250 CLR 523; (2013) 297 ALR 190; (2013) 87 ALJR 588 High Court of Australia Australia - Commonwealth circa 2013 AustLII flag 93
Commissioner of Taxation v La Rosa [2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1 Federal Court of Australia Australia - Commonwealth 5 Jun 2003 AustLII flag 11
Canada In Erdelyi v R (2003) 2003 DTC 522 Canada circa 2003 flag 1
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1954
(1997) 97 DTC 895 (1997) 97 DTC 895 Canada circa 1997 flag 1
[1996] 2 CTC 2652 [1996] 2 CTC 2652 Canada circa 1996 flag 1
Taylor v R (1995) 95 DTC 591 Canada circa 1995 flag 1
Media, Entertainment and Arts Alliance, Actors (Theatrical) Award 1992, Opera Award 1980, Dance Co Award 1987 [1992] CthArbRp 1361; (1992) 12 CAR 12 Commonwealth Arbitration Reports Australia - Commonwealth 1 Dec 1992 AustLII flag 1
Buckman v Minister of National Revenue (1991) 91 DTC 1249 Canada circa 1991 flag 2
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 flag 453
K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd [1985] HCA 48; (1985) 157 CLR 309; (1985) 60 ALR 509; (1985) 59 ALJR 658; (1985) 2 MVR 289; [1985] Aust Torts Reports 80-323; (1985) 3 ANZ Insurance Cases 60-653 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 598
R v Christensen (1983) 83 DTC 5359 Canada circa 1983 flag 2
(1972) 29 DLR (3d) 389 (1972) 29 DLR (3d) 389 Canada circa 1972 flag 1
Commissioner v Tellier 383 US 687; 16 L Ed 2d 185; 86 SCt 1118 United States Supreme Court United States 24 Mar 1966 WorldLII flag 68
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
Mount Isa Mines Ltd v Commissioner of Taxation (Cth) (1959) 33 ALJR 98; 11 ATD 570 Australia circa 1959 flag 2
Attorney-General v Prince Ernest Augustus of Hanover [1957] AC 436; [1957] 1 All ER 49 United Kingdom circa 1957 LexisNexis / Westlaw flag 245
(1992) 92 DTC 1935 (1992) 92 DTC 1935 Canada circa 1935 flag 2
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
Merchant Service Guild of Australasia v The Commonwealth Steam-Ship Owners Association [1905] CthArbRp 1; 1 CAR 1 Commonwealth Arbitration Reports Australia - Commonwealth 12 Dec 1905 AustLII flag 16
17 Car 17 17 CAR 17 Australia - Commonwealth circa 1992 flag 1
16 Car 16 16 CAR 16 Australia - Commonwealth circa 1992 flag 1

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