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MT 2010/1 - Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Australian Leisure Marine Pty Ltd and FCT	[2010] AATA 620; 76 ATR 390; [2010] ATC 10-148	Administrative Appeals Tribunal	Australia	20 Aug 2010	AustLII
Cyonara Snowfox Pty Ltd v Commissioner of Taxation	[2010] AATA 137; [2010] ATC 10-125	Administrative Appeals Tribunal	Australia	24 Feb 2010	AustLII
Luxottica Retail Australia Pty Ltd v FCT	[2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119	Administrative Appeals Tribunal	Australia	15 Jan 2010	AustLII
KAP Motors Pty Ltd v FCT	[2008] FCA 159; 168 FCR 319; (2008) 246 ALR 395; (2008) 68 ATR 927; [2008] ATC 20-007	Federal Court of Australia	Australia - Commonwealth	28 Feb 2008	AustLII
Commissioner of Taxation v Hornibrook	[2006] FCAFC 170; (2006) 156 FCR 313; 236 ALR 468; (2006) 65 ATR 1; 97 ALD 299	Federal Court of Australia	Australia - Commonwealth	28 Nov 2006	AustLII
Avon Products Pty Ltd v FCT	[2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399	High Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII
Commissioner of Taxation v DB Rreef Funds Management Ltd	[2006] FCAFC 89; (2006) 152 FCR 437; (2006) 62 ATR 699	Federal Court of Australia	Australia - Commonwealth	8 Jun 2006	AustLII
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; 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
Chippendale Printing Co Pty Ltd v Commissioner of Taxation	[1996] FCA 80; (1996) 62 FCR 347; (1996) 135 ALR 471; (1996) 32 ATR 128	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII
Deputy Commissioner of Taxation v Moorebank Pty Ltd	[1988] HCA 29; (1988) 165 CLR 55; 78 ALR 641; (1988) 19 ATR 1156; 62 ALJR 372	High Court of Australia	Australia - Commonwealth	9 Jun 1988	AustLII
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII
In Re Hepburn, Ex parte Smith	[1884] UKLawRpKQB 249; (1884-1885) 14 QBD 394	Queen's Bench	United Kingdom	15 Dec 1884	CommonLII