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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
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Sydney Law Review Australia circa 1999 AustLII flag 10
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
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
Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335 Federal Court of Australia Australia - Commonwealth 8 Apr 2016 AustLII flag 4
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
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
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
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
GH1 Pty Ltd, in Liquidation and Commissioner of Taxation [2017] AATA 1063 Administrative Appeals Tribunal Australia 5 Jul 2017 AustLII flag 2
Hardoon v Belilios [1901] AC 118 United Kingdom circa 1901 LexisNexis / Westlaw flag 146
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
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
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
Re Wodonga Pharmacy Pty Ltd and Australian Community Pharmacy Authority [2014] AATA 496 Administrative Appeals Tribunal Australia 18 Jul 2014 AustLII flag 2
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
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
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
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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