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Body Corporate, Villa Edgewater Cts 23092 and Commissioner of Taxation     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Anderson and Commissioner of Taxation	[2015] AATA 167	Administrative Appeals Tribunal	Australia	23 Mar 2015	AustLII		1
Re Touram Pty Ltd (As Trustee for the GKA Family Trust) and FCT	[2008] AATA 1167; [2008] ATC 10-070; 70 ATR 991	Administrative Appeals Tribunal	Australia	23 Dec 2008	AustLII
GSTD 2006/6 - Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?	[2006] ATOGSTD 6	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTD 2006/6 - Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?	[2006] ATOGSTD GSTD2006/6	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
Rhodes and Australian Fisheries Management Authority	[2005] AATA 707; 87 ALD 668	Administrative Appeals Tribunal	Australia	27 Jul 2005	AustLII		4
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The GST treatment of bare trusts"	(2006) 9 Journal of Australian Taxation 36	Stacey, Paul	Australia	circa 2006	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise	[1998] UKHL 50; [1999] 1 All ER 385; [1999] 1 WLR 174	House of Lords	United Kingdom	15 Dec 1998	BAILII		9
Taupo Ika Nui Body Corporate v Commissioner of Inland Revenue HC Napier AP44/96	[1997] NZHC 2384; (1997) 18 NZTC 13,147	High Court of New Zealand	New Zealand	21 Mar 1997	NZLII		2
Claremont Petroleum NL v Cummings	[1992] FCA 446; (1992) 110 ALR 239; (1992) 9 ACSR 1; (1992) 10 ACLC 1685	Federal Court of Australia	Australia - Commonwealth	11 Sep 1992	AustLII		87
JH Rayner (Mincing Lane) Ltd v Department of Trade and Industry	[1989] UKHL J1026-1; [1990] 2 AC 418; [1989] 3 All ER 523; [1989] 3 WLR 969	House of Lords	United Kingdom	circa 1989	BAILII		156
State Superannuation Board (NSW) v FCT	(1988) 82 ALR 63; (1988) 19 ATR 1264		Australia	circa 1988	LexisNexis AU		14
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		283
Hungier v Grace	[1972] HCA 42; (1972) 127 CLR 210; [1972-73] ALR 759; (1972) 46 ALJR 492	High Court of Australia	Australia - Commonwealth	circa 1972	AustLII		54
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
Lee v Lee ’ s Air Farming	[1961] NZLR 325		New Zealand	circa 1961	LexisNexis		44
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		781
Pramatha Nath Mullick v Pradyumma Kumar Mullick	(1925) LR 52 Ind Apps 245		India	circa 1925			6
Edgelow v MacElwee	[1918] 1 KB 205		United Kingdom	circa 1918	LexisNexis / Westlaw		40
Salomon v A Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1
Rolls v Miller	[1884] UKLawRpCh 137; (1884) 27 Ch D 71; (1884) 53 LJCh 682	Court of Chancery	United Kingdom	28 May 1884	CommonLII		68