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S M Ho & K W Loh & T Low & W Orr and Commissioner of Taxation 2

[2018] AATA 3911; (2018) 109 ATR 145

Administrative Appeals Tribunal

Australia

16th October, 2018

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
Rengasamy v Chief Commissioner of State Revenue	[2022] NSWCATAD 272	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Aug 2022	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII		36
Sterling Guardian Pty Ltd v FCT	[2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602	Federal Court of Australia	Australia - Commonwealth	24 Aug 2005	AustLII		32
Macquarie Bank Ltd v Commissioner of Taxation	[2013] FCAFC 119	Federal Court of Australia	Australia - Commonwealth	24 Oct 2013	AustLII		13
Macquarie Bank Ltd v FCT	(2013) 215 FCR 403	Federal Court of Australia	Australia	circa 2013	Legal Online / Westlaw		5
YNVP and Commissioner of Taxation (Taxation)	[2024] AATA 2588	Administrative Appeals Tribunal	Australia	30 Jun 2024	AustLII
Rengasamy v Chief Commissioner of State Revenue	[2022] NSWCATAD 272	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Aug 2022	AustLII

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