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Taxpayer v Commissioner of Taxation     14

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII		1
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR WETR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2014/1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2014] ATOWETR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
WETR 2013/D1 - Wine equalisation tax: arrangements of the kind described in Taxpayer Alert TA 2013/2 Wine equalisation tax (WET) producer rebate schemes	[2013] ATODWETR WETR2013/D1	Australian Taxation Office	Australia - Commonwealth	11 Dec 2013	AustLII
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2013] FCA 333	Federal Court of Australia	Australia - Commonwealth	5 Apr 2013	AustLII		1
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48	Federal Court of Australia	Australia - Commonwealth	17 Aug 2012	AustLII		3
Confidential and Commissioner of Taxation	[2012] AATA 407	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		3
Confidential and Commissioner of Taxation	[2012] AATA 408	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		1
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD 1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
WETD 2011/1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7	[2011] ATOWETD WETD2011/1	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
WETD 2010/D1 - Wine equalisation tax: what are the results for entities that engage in an arrangement described in Taxpayer Alert TA 2009/7?	[2010] ATODWETD WETD2010/D1	Australian Taxation Office	Australia - Commonwealth	3 Nov 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR GSTR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
Meridien Marinas Horizon Shores Pty Ltd v FCT	[2009] FCA 1594; 74 ATR 787; [2009] ATC 20-158	Federal Court of Australia	Australia - Commonwealth	24 Dec 2009	AustLII		8
M W McIntosh Pty Ltd v FCT	[2008] FCA 1949; [2008] ATC 20-082; 76 ATR 211	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		1
Brady King Pty Ltd v FCT (No 2)	[2008] FCA 1918; (2008) 220 FCR 284; 70 ATR 759; [2008] ATC 20-084	Federal Court of Australia	Australia - Commonwealth	18 Dec 2008	AustLII		5
Commissioner of Taxation v Reliance Carpet Co Pty Ltd	[2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		84
FCT v Lenzo	[2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014	Federal Court of Australia	Australia - Commonwealth	3 Apr 2008	AustLII		35
Ajinomoto Co Inc v NutraSweet Australia Pty Ltd	[2008] FCAFC 34; (2008) 166 FCR 530; (2008) 247 ALR 552; [2008] AIPC 92-283; (2008) 76 IPR 1	Federal Court of Australia	Australia - Commonwealth	17 Mar 2008	AustLII		12
Walters v FCT	[2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156	Federal Court of Australia	Australia - Commonwealth	20 Aug 2007	AustLII		9
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
2 Act 2005	2 Act 2005		United Kingdom	circa 2005			46
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		193
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
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		35
MLC Ltd v Commissioner of Taxation	[2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII		19
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		74
North Ryde RSL Community Club Ltd v Commissioner of Taxation (Cth)	(2002) 121 FCR 1	Federal Court of Australia	Australia	circa 2002	Legal Online / Westlaw		15
North Ryde RSL Community Club Ltd v Commissioner of Taxation	[2002] FCAFC 74; (2002) 121 FCR 1	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		1
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		97
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
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		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		370
Re Alcan Australia Ltd; Ex parte Federation of Industrial, Manufacturing and Engineering Employees	[1994] HCA 34; (1994) 181 CLR 96; (1994) 123 ALR 193; (1994) 68 ALJR 626	High Court of Australia	Australia - Commonwealth	25 Aug 1994	AustLII		227
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		76