Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation 7

[2014] AATA 337; (2014) 98 ATR 671

Administrative Appeals Tribunal

Australia

29th May, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
YNVP and Commissioner of Taxation (Taxation)	[2024] AATA 2588	Administrative Appeals Tribunal	Australia	30 Jun 2024	AustLII
Automotive Invest Pty Ltd v Commissioner of Taxation (Gosford Classic Car Museum)	[2022] FCA 281	Federal Court of Australia	Australia - Commonwealth	24 Mar 2022	AustLII	2
Wanda Street Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 921	Administrative Appeals Tribunal	Australia	22 Apr 2020	AustLII
Skourmallas and Commissioner of Taxation (Taxation)	[2019] AATA 5535	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII	1
Ryan and Commissioner of Taxation	[2014] AATA 818	Administrative Appeals Tribunal	Australia	31 Oct 2014	AustLII
Giuseppe Caporale Structural Engineers Pty Ltd and Commissioner of Taxation	[2014] AATA 507	Administrative Appeals Tribunal	Australia	25 Jul 2014	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Fast and the Furious: Exploring the Limits of Law and Economics through a Campaign to Repeal the Luxury Car Tax"	(2022) 45 University of New South Wales Law Journal 1043	James, Kathryn	Australia	circa 2022	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Stewart and Commissioner of Taxation	[2013] AATA 845; (2013) 97 ATR 963	Administrative Appeals Tribunal	Australia	28 Nov 2013	AustLII	6
Sanctuary Lakes Pty Ltd v Commissioner of Taxation	[2013] FCAFC 50; (2013) 212 FCR 483; (2013) 90 ATR 762	Federal Court of Australia	Australia - Commonwealth	24 May 2013	AustLII	75
Russell v Commissioner of Taxation	[2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII	19
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
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	86
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII	16
Envestra Ltd v FCT	[2008] FCA 249; (2008) 169 FCR 300; 70 ATR 115	Federal Court of Australia	Australia - Commonwealth	7 Mar 2008	AustLII	10
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII	7
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	52
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
Woods v Deputy Commissioner of Taxation	[1999] FCA 1589; (1999) 43 ATR 491	Federal Court of Australia	Australia - Commonwealth	17 Dec 1999	AustLII	8
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5439
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII	416
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII	37
Superannuation Board v FCT	(1988) 21 FCR 535; (1988) 85 ALR 125; 20 ATR 211	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw	12
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
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1111
Registrar of Titles (WA) v Franzon	[1975] HCA 41; (1975) 132 CLR 611; 7 ALR 383; (1976) 50 ALJR 4	High Court of Australia	Australia - Commonwealth	9 Oct 1975	AustLII	218
Prestcold (Central) v Minister of Labour	[1969] 2 WLR 89		United Kingdom	circa 1969	LexisNexis / Westlaw	5
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	851
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII	113

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback