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Sunlea Enterprises Pty Ltd As Trustee for Drummond Cove Unit Trust and Commissioner of Taxation (Taxation)   flag 

[2018] AATA 2792
Administrative Appeals Tribunal
Australia
2nd August, 2018

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s19.5
Corporations Act 2001 (Cth) s237, s436A
Taxation Administration Act 1953 (Cth) s14ZQ, s14ZZ, s14ZZK
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Transfer of Land Act (Vic)
Trustees Act 1962 (WA) s71

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GH1 Pty Ltd, in Liquidation and Commissioner of Taxation [2017] AATA 1063 Administrative Appeals Tribunal Australia 5 Jul 2017 AustLII flag 2
Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335 Federal Court of Australia Australia - Commonwealth 8 Apr 2016 AustLII flag 4
Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525 Federal Court of Australia Australia - Commonwealth 24 Aug 2015 AustLII flag 9
Re Wodonga Pharmacy Pty Ltd and Australian Community Pharmacy Authority [2014] AATA 496 Administrative Appeals Tribunal Australia 18 Jul 2014 AustLII flag 2
Trustee for Drummond Cove Unit Trust v Pollock [2014] WASC 91 Supreme Court of Western Australia Australia - Western Australia 28 May 2014 AustLII flag 13
Diploma Construction (WA) Pty Ltd v KPA Architects Pty Ltd [2014] WASCA 91 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 24 Apr 2014 AustLII flag 66
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 38
Franknelly Nominees Pty Ltd v Abrugiato [2013] WASCA 285 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Dec 2013 AustLII flag 12
Gashi v Commissioner of Taxation [2013] FCAFC 30; (2013) 209 FCR 301; 296 ALR 497; [2013] ATC 20-377; (2013) 91 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Mar 2013 AustLII flag 88
Bayconnection Property Developments Pty Ltd and Commissioner of Taxation [2013] AATA 40; (2013) 90 ATR 488 Administrative Appeals Tribunal Australia 29 Jan 2013 AustLII flag 19
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Sydney Law Review Australia circa 1999 AustLII flag 10
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
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
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties [1984] 1 Qd R 576; (1984) 15 ATR 627 Australia - Queensland circa 1984 LexisNexis AU flag 71
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 249
Jones v Dunkel [1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8 High Court of Australia Australia - Commonwealth 3 Mar 1959 AustLII flag 7919
Hardoon v Belilios [1901] AC 118 United Kingdom circa 1901 LexisNexis / Westlaw flag 146
Worrall v Harford [1802] EngR 342; 32 ER 250; (1802) 8 Ves Jr 4; (1802) 8 Ves 4 Court of Chancery United Kingdom circa 1802 CommonLII flag 71

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